Results 301 to 310 of about 1,084,624 (343)
Some of the next articles are maybe not open access.
Tax Complexity and Foreign Direct Investment
SSRN Electronic Journal, 2012We empirically investigate the impact of tax complexity on FDI at firm level, employing a large database of German multinational enterprises that is administrated by Deutsche Bundesbank. More precisely, we analyze the location choice of 4474 new German FDI projects in OECD countries from 2005 to 2009.
Cornelius Mueller, Johannes Voget
openaire +3 more sources
Reclaiming the Meaning of 'Direct Tax'
SSRN Electronic Journal, 2010The history of the litigation in the carriage tax case, Hylton v. United States (1796), including the extraordinary steps taken to present a case to the Supreme Court in which the tax would be ratified, suggests that the case was far more important than the simple amount of revenue at stake. This article explores the motivation behind the imposition of
openaire +2 more sources
Tax competition for foreign direct investment [PDF]
, 1997 We analyze tax competition between two countries of unequal size trying to attract a foreign-owned monopolist. When regional governments have only a lump-sum profit tax (subsidy) at their disposal, but face exogenous and identical transport costs for imports, then both countries will always offer to subsidize the firm.
Haufler, Andreas, Wooton, Ian
openaire +2 more sources
Direct and Indirect Tax Updates - December 2020: Indirect Taxes
The Management Accountant Journal, 2021openaire +1 more source
Radiation therapy‐associated toxicity: Etiology, management, and prevention
Ca-A Cancer Journal for Clinicians, 2021Kyle Wang
exaly
2017
Includes bibliographical references (l. 74). ; The purpose of this study of the Direct Taxes in Lebanon is three fold : first, and chiefly, to give a description of what direct taxes are ; secondly, to assess the latest tax reforms in regard with government deficit, fiscal discipline, and national debt; and thirdly, to evaluate the fiscal tax system ...
openaire +2 more sources
Includes bibliographical references (l. 74). ; The purpose of this study of the Direct Taxes in Lebanon is three fold : first, and chiefly, to give a description of what direct taxes are ; secondly, to assess the latest tax reforms in regard with government deficit, fiscal discipline, and national debt; and thirdly, to evaluate the fiscal tax system ...
openaire +2 more sources