Results 281 to 290 of about 10,746,950 (312)

Corporate effective tax rates

2014
Διπλωματική εργασία - Οικονομικό Πανεπιστήμιο Αθηνών.
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U.S. Tax Reforms and Their Effects on Average Tax Rates

SSRN Electronic Journal, 2007
Tax reforms over the past twenty-five years in the United States have dramatically altered the income tax system with numerous changes in base definitions and tax rates. With all of the changes that have taken place, including the most recent tax cuts in 2001 and 2003, interest in the effect of tax reforms on the distribution of the tax burden is at an
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Constrained Tax Competition – Empirical Effects of the Minimum Tax Rate on the Tax Rate Distribution

2016
The paper explores the effect of a minimum tax rate on the tax policy of jurisdictions competing for investment and business location. The testing ground is the universe of local municipalities in the German federation which enjoy the autonomy to set the tax-rate of the local business tax.
von Schwerin, Axel, Buettner, Thiess
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THE EFFECT OF TAX EVASION ON TAX RATES UNDER LEVIATHAN

National Tax Journal, 1987
STARTING Sandmo (1972), with a number Allingham of econoand Sandmo 1972), umber of eco mists have been concerned with the effects of tax rates on tax evasion. Little, if any attention however, has been devoted to examining the effects of tax evasion on tax rates.
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US tax acts and their effects on average tax rates

Applied Economics Letters, 2013
Tax legislation since the early 1980s has significantly altered Average Tax Rates (ATRs) across the income distribution in the United States. Using a consistently defined ATR series for the years 1979–2003, this study finds that the 1980s reduced ATRs for all taxpayers except those in the bottom quintile whose ATRs rose.
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Decremental Effective Tax Rate and Tax Aggressiveness

Korean Journal of Taxation Research, 2020
Si－Hun Park, Kap－Soon Kim
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Company tax - effective tax rates on profits

2006
Read before the Society, 2 April ...
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Corporate Effective Tax Rates for Research and Policy

Public Finance Review, 2023
Petr Janský
exaly  

Changes in corporate effective tax rates over the past 25 years

Journal of Financial Economics, 2017
Scott Dyreng, Edward Maydew, Michelle Hanlon   +2 more
exaly  

Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia

Journal of Accounting and Public Policy, 2007
Roman Lanis, Grant Richardson
exaly