create a website

Az effektív társasági adókulcs rugalmassága Magyarországon a 2009-2011 közötti adókulcscsökkentés alapján. (2015). Lorincz, Laszlo ; Elek, Péter ; Lrincz, Laszlo .
In: Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences).
RePEc:ksa:szemle:1527.

Full description at Econpapers || Download paper

Cited: 4

Citations received by this document

Cites: 27

References cited by this document

Cocites: 50

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. A társasági adókulcs 2017. évi változása Magyarországon. Vállalati adatokon végzett vizsgálat az effektív adóráta alapján. (2020). Rideg, Andras ; Lukovszki, Livia ; Sipos, Norbert.
    In: Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences).
    RePEc:ksa:szemle:1918.

    Full description at Econpapers || Download paper

  2. A pénzügyi ösztönzők hatása az egyetemi oktatók osztályozási gyakorlatára. (2019). Molontay, Roland ; Lukats, Gergely Daniel ; Berezvai, Zombor.
    In: Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences).
    RePEc:ksa:szemle:1851.

    Full description at Econpapers || Download paper

  3. Infrastruktúra-bővítés világversenyek idején. A Mol Bubi esete a FINA világbajnoksággal. (2019). Bako, Barna ; Cseke, Petra Zsuzsanna ; Berezvai, Zombor ; Isztin, Peter.
    In: Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences).
    RePEc:ksa:szemle:1814.

    Full description at Econpapers || Download paper

  4. A magyar vállalati adózás heterogenitása. (2017). Reizer, Balazs ; Murakozy, Balazs.
    In: Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences).
    RePEc:ksa:szemle:1738.

    Full description at Econpapers || Download paper

References

References cited by this document

  1. Abbas, S. and Klemm, A. and Bedi, S. and Park, J. (2012). A partial race to the bottom: corporate tax developments in emerging and developing economies. IMF, Washington, DC.

  2. Angrist, J. D. and Pischke, J.-S. (2009). Mostly Harmless Econometrics: An Empiricist's Companion. Princeton University Press.
    Paper not yet in RePEc: Add citation now
  3. Bartelsman, E. J. and Beetsma, R. M. W. J. (2003). Why pay more? Corporate tax avoidance through transfer pricing in OECD countries. Journal of Public Economics, 87. No. 9-10. 2225-2252. o.

  4. Benczúr Péter and Bakos Péter and Benedek Dóra (2008). Az adóköteles jövedelem rugalmassága. Közpénzügyi Füzetek, 22. sz. ELTE TÁTK.

  5. Brill, A. and Hassett, K. A. (2007). Revenue-maximizing corporate income taxes: the Laffer-curve in OECD countries. AEI Working Paper, No. 137.

  6. Clausing, K. (2007). Corporate tax revenues in OECD countries. International Tax and Public Finance, Vol. 14. No. 2. 115-133. o.

  7. Devereux, M. P. and Griffith, R. (1998). Taxes and the location of production: evidence from a panel of US multinationals. Journal of Public Economics, Vol. 68. No. 3. 335-367.

  8. Devereux, M. P. and Griffith, R. (2002). The impact of corporate taxation on the location of capital: A review. Swedish Economic Policy Review, 9, 79-102. o.
    Paper not yet in RePEc: Add citation now
  9. Devereux, M. P. and Griffith, R. (2003). Evaluating tax policy for location decisions. International Tax and Public Finance, 10. 107-126. o.

  10. Devereux, M. P. and Lockwood, B. and Redoano, M. (2008). Do countries compete over corporate tax rates? Journal of Public Economics, Vol. 92. No. 5-6. 1210-1235. o.

  11. Dwenger, N. and Steiner, V. (2012). Profit taxation and the elasticity of the corporate income tax base: evidence from German corporate tax return data. National Tax Journal, 65. No. 1. 117-150. o.

  12. Gordon, R. H. and Lee, Y. (2001). Do taxes affect corporate debt policy? Evidence from U.S. corporate tax return data. Journal of Public Economics, Vol. 82. No. 2. 195-224. o.

  13. Graham, J. R. (2003). Taxes and Corporate Finance: A Review. Review of Financial Studies, Vol. 16. No. 4. 1075-1129. o.

  14. Gruber, J. and Rauh, J. (2007). How Elastic Is the Corporate Income Tax Base? Taxing Corporate Income in the 21st Century, Cambridge University Press, 140-163. o.
    Paper not yet in RePEc: Add citation now
  15. Gruber, J. and Saez, E. (2002). The elasticity of taxable income: evidence and implications. Journal of Public Economics, Vol. 84. No. 1. 1-32. o.

  16. Guha, A. (2007). Company size and effective corporate tax rate: study on Indian private manufacturing companies. Economic and Political Weekly, Vol. 42. No. 20. 1869-1874. o.
    Paper not yet in RePEc: Add citation now
  17. Hassett, K. and Hubbard, R. G. (2002). Tax policy and business investment. Megjelent: Feldstein, M.-Auerbach, A. (szerk.): Handbook of Public Economics, Vol. 3. Elsevier North Holland, 1293-1343. o.

  18. Hines, J. R. and Rice, E. M. (1994). Fiscal paradise: foreign tax havens and American business. Quarterly Journal of Economics, Vol. 109. No. 1. 149-182. o.

  19. Kátay Gábor and Wolf Zoltán (2004). Investment behavior, user cost and monetary policy transmission - the case of Hungary. MNB Working Paper, No. 2004/12.

  20. Kawano, L. and Slemrod, J. (2012). The effect of tax rates and tax bases on corporate tax revenues: estimates with new measures of the corporate tax base. NBER Working Paper, 18440.

  21. Kiss Áron and Mosberger Pálma (2011). The elasticity of taxable income of high earners: Evidence from Hungary. MNB Working Paper, 11.

  22. Mooij, R. A. de and Ederveen, S. (2008). Corporate tax elasticities: a reader s guide to empirical findings. Oxford Review of Economic Policy, Vol. 24. No. 4. 680-697. o.

  23. NAV (2011). 2010. évi társasági adóbevallás adatai. 2011. május 31-i bevallás. Nemzeti Adó- és Vámhivatal, http://nav.gov.hu/data/cms201943/Gyorsjelentes_2010.pdf.
    Paper not yet in RePEc: Add citation now
  24. NAV (2012). 2011. évi társasági adóbevallás adatai. 2012. május 31-i bevallás. Nemzeti Adó- és Vámhivatal, http://nav.gov.hu/data/cms260835/Bizonylatformas_kimutatas_kettos_konyvvitelt_vezetok_2011.pdf.
    Paper not yet in RePEc: Add citation now
  25. Reiff Ádán (2010). Firm-level adjustment costs and aggregate investment dynamics. Estimation on Hungarian data. MNB Working Paper, 2010/2.

  26. Richardson, G. and Lanis, R. (2007). Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia. Journal of Accounting and Public Policy, Vol. 26. No. 6. 689-704. o.

  27. Wooldridge, J. (2010). Econometric Analysis of Cross Section and Panel Data. MIT Press.

Cocites

Documents in RePEc which have cited the same bibliography

  1. Corporate Taxation and Investment: Evidence from a Context of Frequent Tax Reforms. (2021). Melo Becerra, Ligia ; Ramos-Forero, Jorge Enrique ; Mahecha, Javier Avila ; Melo-Becerra, Ligia Alba.
    In: Hacienda Pública Española / Review of Public Economics.
    RePEc:hpe:journl:y:2021:v:237:i:2:p:3-31.

    Full description at Econpapers || Download paper

  2. Tax Rates and Tax Revenues in the Context of Tax Competitiveness. (2021). Andrejovska, Alena ; Helcmanovska, Martina.
    In: JRFM.
    RePEc:gam:jjrfmx:v:14:y:2021:i:7:p:284-:d:579533.

    Full description at Econpapers || Download paper

  3. Promoting private investment to create jobs: A review of the evidence. (2020). Tafese, Tevin ; Lay, Jann.
    In: PEGNet Policy Studies.
    RePEc:zbw:pegnps:022020.

    Full description at Econpapers || Download paper

  4. Corporate tax revenue and foreign direct investment: Potential trade-offs and how to address them. (2020). , Sabinelaudage ; Laudage, Sabine.
    In: Discussion Papers.
    RePEc:zbw:diedps:172020.

    Full description at Econpapers || Download paper

  5. Depreciation allowances in South Africa. (2020). Muwanga-Zake, Eva ; Calitz, Estian ; Steyn, Wynnona ; Sithole, Alexius.
    In: WIDER Working Paper Series.
    RePEc:unu:wpaper:wp-2020-49.

    Full description at Econpapers || Download paper

  6. Is Race to the bottom is modeled as Prisoners dilemma?. (2020). Sokolovskyi, Dmytro.
    In: MPRA Paper.
    RePEc:pra:mprapa:99404.

    Full description at Econpapers || Download paper

  7. Revenue Implications of Destination-Based Cash-Flow Taxation. (2020). Klemm, Alexander ; Hebous, Shafik ; Stausholm, Saila.
    In: IMF Economic Review.
    RePEc:pal:imfecr:v:68:y:2020:i:4:d:10.1057_s41308-020-00122-4.

    Full description at Econpapers || Download paper

  8. Is international tax competition only about taxes? A market-based perspective. (2020). Wooton, Ian ; Desbordes, Rodolphe ; Azemar, Celine.
    In: Journal of Comparative Economics.
    RePEc:eee:jcecon:v:48:y:2020:i:4:p:891-912.

    Full description at Econpapers || Download paper

  9. Tax competition between developed, emerging, and developing countries – Same same but different?. (2020). Stimmelmayr, Michael ; Mardan, Mohammed.
    In: Journal of Development Economics.
    RePEc:eee:deveco:v:146:y:2020:i:c:s0304387820300663.

    Full description at Econpapers || Download paper

  10. The impact of effective corporate tax rates on investment. (2020). Goda, Thomas ; Ballesteros, Sebastian.
    In: Documentos de Trabajo CIEF.
    RePEc:col:000122:018212.

    Full description at Econpapers || Download paper

  11. The Tax Paradox and Weak Tax Neutrality. (2019). Lopez, Ramon ; Gutiérrez C., Pablo ; Figueroa, Eugenio ; Gutierrez, Pablo.
    In: Working Papers.
    RePEc:udc:wpaper:wp481.

    Full description at Econpapers || Download paper

  12. Transfer pricing and corporate social responsibility: arguments, views and agenda. (2019). Asongu, Simplice ; Okolo-Obasi, Elda N ; Uduji, Joseph I.
    In: Mineral Economics.
    RePEc:spr:minecn:v:32:y:2019:i:3:d:10.1007_s13563-019-00195-2.

    Full description at Econpapers || Download paper

  13. Transfer Pricing and Corporate Social Responsibility: Arguments, Views and Agenda. (2019). Asongu, Simplice ; Okolo-Obasi, Elda ; Uduji, Joseph.
    In: MPRA Paper.
    RePEc:pra:mprapa:101097.

    Full description at Econpapers || Download paper

  14. Corporate income taxes, corporate debt, and household debt. (2019). Lee, Young ; Park, Jinbaek.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:26:y:2019:i:3:d:10.1007_s10797-018-9513-4.

    Full description at Econpapers || Download paper

  15. Transfer Pricing and Corporate Social Responsibility: Arguments, Views and Agenda. (2019). Asongu, Simplice ; Okolo-Obasi, Elda N ; Uduji, Joseph I.
    In: Working Papers.
    RePEc:exs:wpaper:19/029.

    Full description at Econpapers || Download paper

  16. Club convergence in the corporate income tax: The case of European effective rates. (2019). Fernandez-Rodriguez, Elena ; Delgado, Francisco J ; Presno, Maria J ; Martinez-Arias, Antonio.
    In: Physica A: Statistical Mechanics and its Applications.
    RePEc:eee:phsmap:v:523:y:2019:i:c:p:942-953.

    Full description at Econpapers || Download paper

  17. Transfer Pricing and Corporate Social Responsibility: Arguments, Views and Agenda. (2019). Asongu, Simplice ; Okolo-Obasi, Elda N ; Uduji, Joseph I.
    In: Working Papers of the African Governance and Development Institute..
    RePEc:agd:wpaper:19/029.

    Full description at Econpapers || Download paper

  18. Working Paper 310 - Tax Policy, Foreign Direct Investment and Spillover Effects. (2019). Boly, Amadou ; Nazindigouba, Eric Kere ; Coulibaly, Seydou ; Amadou, Boly .
    In: Working Paper Series.
    RePEc:adb:adbwps:2436.

    Full description at Econpapers || Download paper

  19. Transfer Pricing and Corporate Social Responsibility: Arguments, Views and Agenda. (2019). Asongu, Simplice ; Okolo-Obasi, Elda N ; Uduji, Joseph I.
    In: CEREDEC Working Papers.
    RePEc:aby:wpaper:19/029.

    Full description at Econpapers || Download paper

  20. Transfer Pricing and Corporate Social Responsibility: Arguments, Views and Agenda. (2019). Asongu, Simplice ; Okolo-Obasi, Elda N ; Uduji, Joseph I.
    In: Research Africa Network Working Papers.
    RePEc:abh:wpaper:19/029.

    Full description at Econpapers || Download paper

  21. Establishing the baseline: estimating the fiscal contribution of multinational enterprises. (2018). Rigo, Davide ; Casella, Bruno ; Bolwijn, Richard.
    In: UNCTAD Transnational Corporations Journal.
    RePEc:unc:tncjou:23.

    Full description at Econpapers || Download paper

  22. Establishing the baseline: estimating the fiscal contribution of multinational enterprises. (2018). Rigo, Davide ; Bolwijn, Richard ; Casella, Bruno.
    In: MPRA Paper.
    RePEc:pra:mprapa:95190.

    Full description at Econpapers || Download paper

  23. Tax Revenues in the Context of Economic Determinants. (2018). Andrejovska, Alena ; Pulikova, Veronika.
    In: Montenegrin Journal of Economics.
    RePEc:mje:mjejnl:v:14:y:2018:i:1:p:133-141.

    Full description at Econpapers || Download paper

  24. Impact of Policies and Macroeconomic Variables on Tax Revenue and Effective Tax Rate of Infrastructure, Utility, and Transportation Sector Companies Listed in Indonesia Stock Exchange. (2018). Harahap, Mursal ; Ahmad, Tubagus Nur ; Manurung, Adler H ; Sinaga, Bonar M.
    In: International Journal of Economics and Financial Issues.
    RePEc:eco:journ1:2018-03-12.

    Full description at Econpapers || Download paper

  25. Tax Competition in Developed, Emerging and Developing Regions - Same Same but Different?. (2018). Stimmelmayr, Michael ; Mardan, Mohammed.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_7090.

    Full description at Econpapers || Download paper

  26. Offshoring in the European Union: a Study of the Evolution of the Tax Burden. (2017). Labatut-Serer, Gregorio ; Climent-Serrano, Salvador ; Bustos-Contell, Elisabeth.
    In: Contemporary Economics.
    RePEc:wyz:journl:id:503.

    Full description at Econpapers || Download paper

  27. Global distribution of revenue loss from tax avoidance: Re-estimation and country results. (2017). Janský, Petr ; Cobham, Alex.
    In: WIDER Working Paper Series.
    RePEc:unu:wpaper:wp2017-55.

    Full description at Econpapers || Download paper

  28. Global distribution of revenue loss from tax avoidance: Re-estimation and country results. (2017). Janský, Petr ; Cobham, Alex.
    In: WIDER Working Paper Series.
    RePEc:unu:wpaper:wp-2017-55.

    Full description at Econpapers || Download paper

  29. Resource Dependence and Inequality in Africa: Impacts, consequences and potential solutions. (2017). Bureau, Undp Regional.
    In: UNDP Africa Policy Notes.
    RePEc:rac:wpaper:2017-07.

    Full description at Econpapers || Download paper

  30. Global distribution of revenue loss from tax avoidance - Re-estimation and country results. (2017). Janský, Petr ; Cobham, Alex.
    In: Working Papers.
    RePEc:idq:ictduk:13662.

    Full description at Econpapers || Download paper

  31. The Effect of Corporate Taxes on Investment: Evidence from the Colombian Firms. (2017). Ramos Forero, Jorge ; Melo Becerra, Ligia ; Ramos-Forero, Jorge Enrique ; Mahecha, Javier Avila ; Melo-Becerra, Ligia Alba.
    In: IHEID Working Papers.
    RePEc:gii:giihei:heidwp10-2017.

    Full description at Econpapers || Download paper

  32. Tax Incentives and Job Creation in the Tourism Sector of Brazil’s SUDENE Area. (2017). Garsous, Grégoire ; Colombo, Andrea ; Velasco, Mercedes ; Corderi, David .
    In: World Development.
    RePEc:eee:wdevel:v:96:y:2017:i:c:p:87-101.

    Full description at Econpapers || Download paper

  33. The effect of corporate taxes on investment: Evidence from the Colombian firms. (2017). Ramos Forero, Jorge ; Melo Becerra, Ligia ; Ramos-Forero, Jorge Enrique ; Mahecha, Javier Avila ; Melo-Becerra, Ligia Alba.
    In: Borradores de Economia.
    RePEc:bdr:borrec:1001.

    Full description at Econpapers || Download paper

  34. Income Inequality Trends in sub-Saharan Africa: Divergence, determinants and consequences: Resource Dependence and Inequality in Africa: Impacts, consequences and potential solutions. (2017). Stanwix, Benjamin ; Naidoo, Karmen ; Bhorat, Haroon ; Chelwa, Grieve.
    In: UNDP Africa Reports.
    RePEc:ags:undpar:267645.

    Full description at Econpapers || Download paper

  35. Tax Incentives and Job Creation in the Tourism Industry of Brazil. (2016). Garsous, Grégoire ; Colombo, Andrea ; Velasco, Mercedes ; Corderi, David .
    In: Working Papers ECARES.
    RePEc:eca:wpaper:2013/227978.

    Full description at Econpapers || Download paper

  36. Who Competes with Whom? The Structure of International Tax Competition. (2015). Reiter, Franz.
    In: Annual Conference 2015 (Muenster): Economic Development - Theory and Policy.
    RePEc:zbw:vfsc15:113189.

    Full description at Econpapers || Download paper

  37. Illicit Financial Flows: concepts and first macro estimates for Belgium and its 18 preferred partner countries.. (2015). .
    In: BeFinD Working Papers.
    RePEc:nam:befdwp:0110.

    Full description at Econpapers || Download paper

  38. Az effektív társasági adókulcs rugalmassága Magyarországon a 2009-2011 közötti adókulcscsökkentés alapján. (2015). Lorincz, Laszlo ; Elek, Péter ; Lrincz, Laszlo .
    In: Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences).
    RePEc:ksa:szemle:1527.

    Full description at Econpapers || Download paper

  39. Base Erosion, Profit Shifting and Developing Countries. (2015). de Mooij, Ruud ; Keen, Michael ; Crivelli, Ernesto.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2015/118.

    Full description at Econpapers || Download paper

  40. The Effect of Tax Havens on Host Country Welfare. (2015). Schjelderup, Guttorm ; Schindler, Dirk ; Gresik, Thomas.
    In: Discussion Papers.
    RePEc:hhs:nhhfms:2015_019.

    Full description at Econpapers || Download paper

  41. Corporate tax in Europe: Towards convergence?. (2015). Regis, Paulo ; Cuestas, Juan ; Chen, Yang.
    In: Economics Letters.
    RePEc:eee:ecolet:v:134:y:2015:i:c:p:9-12.

    Full description at Econpapers || Download paper

  42. The Dilemma of International Capital Tax Competition in the Presence of Public Capital and Endogenous Growth. (2015). Kumar, Ronald ; Stauvermann, Peter J.
    In: Annals of Economics and Finance.
    RePEc:cuf:journl:y:2015:v:16:i:2:stauvermann.

    Full description at Econpapers || Download paper

  43. The Effect of Tax Havens on Host Country Welfare. (2015). Schjelderup, Guttorm ; Schindler, Dirk ; Gresik, Thomas.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_5314.

    Full description at Econpapers || Download paper

  44. The dilemma of international capital tax competition in the presence of public capital and endogenous growth. (2014). Kumar, Ronald ; Stauvermann, Peter J..
    In: MPRA Paper.
    RePEc:pra:mprapa:59457.

    Full description at Econpapers || Download paper

  45. Tax Evasion, Tax Policies and the Role Played by Financial Markets.. (2014). Mitra, Shalini.
    In: MPRA Paper.
    RePEc:pra:mprapa:58977.

    Full description at Econpapers || Download paper

  46. Tax reforms and the capital structure of banks. (2014). Hemmelgarn, Thomas ; Teichmann, Daniel.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:21:y:2014:i:4:p:645-693.

    Full description at Econpapers || Download paper

  47. Republic of Congo; Selected Issues. (2014). International Monetary Fund, .
    In: IMF Staff Country Reports.
    RePEc:imf:imfscr:2014/273.

    Full description at Econpapers || Download paper

  48. Corporate effective tax rates in Asian countries. (2014). Suzuki, Masaaki .
    In: Japan and the World Economy.
    RePEc:eee:japwor:v:29:y:2014:i:c:p:1-17.

    Full description at Econpapers || Download paper

  49. Are the tendencies of the race to the bottom real in the European Union?. (2013). Dvoakova, Veronika.
    In: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis.
    RePEc:mup:actaun:actaun_2013061040893.

    Full description at Econpapers || Download paper

  50. .

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-02-26 13:53:38 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Sponsored by INOMICS. Last updated October, 6 2023. Contact: CitEc Team.

pFad - Phonifier reborn

Pfad - The Proxy pFad of © 2024 Garber Painting. All rights reserved.

Note: This service is not intended for secure transactions such as banking, social media, email, or purchasing. Use at your own risk. We assume no liability whatsoever for broken pages.


Alternative Proxies:

Alternative Proxy

pFad Proxy

pFad v3 Proxy

pFad v4 Proxy