create a website

Implementing corporate tax cuts at the expense of neutrality? A legal and optimisation analysis of fundamental reform in practice. (2018). Kayis-Kumar, Ann .
In: MPRA Paper.
RePEc:pra:mprapa:89703.

Full description at Econpapers || Download paper

Cited: 0

Citations received by this document

Cites: 82

References cited by this document

Cocites: 44

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

    This document has not been cited yet.

References

References cited by this document

  1. Alan Auerbach, Michael Devereux and Helen Simpson, ‘Taxing Corporate Income’, in Stuart Adam, Tim Besley, Richard Blundell, Stephen Bond, Robert Chote, Malcolm Gammie, Paul Johnson, Gareth Myles and James M Poterba (eds), Dimensions of Tax Design: The Mirrlees Review, Vol 1 (Oxford University Press, 2010) 837
    Paper not yet in RePEc: Add citation now

  2. Alessandra Staderini, ‘Tax Reforms to Unfluence Corporate Financial Policy: The Case of the Italian Business Tax Reform of 1997-98’ (Banca D’Italia Working Paper No 423, November 2001); Silvia Giannini, ‘Le riforme italiane nella tassazione di impresa negli anni ’90 in una prospettiva europea’ (Paper presented at Seminario di Economia Pubblica Istituto di Economia e Finanza, Università Cattolica del Sacro Cuore, 22 February 2001);

  3. Alessandro Santoro, ‘Ex-post Evaluation of Tax Reforms: The Case of the Italian Partial Ace’, 2005 (unpublished paper, University of Milano-Bicocca).
    Paper not yet in RePEc: Add citation now
  4. Alex Raskolnikov, ‘Accepting the Limits of Tax Law and Economics’ (2013) 98(3) Cornell Law Review 523, 551;
    Paper not yet in RePEc: Add citation now
  5. Alexander D Klemm, ‘Allowances for Corporate Equity in Practice’ (IMF Working Paper WP/06/259, November 2006).
    Paper not yet in RePEc: Add citation now

  6. Alexander Ljungqvist and Michael Smolyansky, ‘To Cut or Not to Cut? On the Impact of Corporate Taxes on Employment and Income’ (NBER Working Paper No 20753, National Bureau of Economic Research, December 2014)

  7. André Decoster, Marcel Gerard and Christian Valenduc, ‘A Decade of Tax Cuts’, in Etienne de Callataÿ and Françoise Thys-Clément (eds), The Return of the Deficit: Public Finance in Belgium over 2000-2010 (Leuven University Press, 2012) 95, 111-112.
    Paper not yet in RePEc: Add citation now

  8. Ann Kayis-Kumar, ‘International Tax Planning by Multinationals: Simulating a Tax-Minimising Intercompany Response to the OECD’s Recommendation on BEPS Action 4’ (2016) 31(2) Australian Tax Forum 363

  9. Ann Kayis-Kumar, ‘Taxing Cross-Border Intercompany Transactions: Are Financing Activities Fungible?’ (2015) 30(3) Australian Tax Forum 627.

  10. Ann Kayis-Kumar, ‘Thin Capitalisation Rules: A Second-Best Solution to the Cross-Border Debt Bias?’ (2015) 30(2) Australian Tax Forum 299

  11. Ann Kayis-Kumar, ‘What’s BEPS Got to Do with It? Exploring the Effectiveness of Thin Capitalisation Rules’ (2016) 14(2) eJournal of Tax Research 359.

  12. Antonella Caiumi, Lorenzo Di Biagio and Marco Rinaldi, ‘Corporation Tax in Italy: Evidence from Tax Return Data’ (2013), available at: https://editorialexpress.com/cgi-bin/conference/download.cgi?db_name=IIPF69&paper_id=460.
    Paper not yet in RePEc: Add citation now
  13. Australia’s Future Tax System Review Panel (Dr Ken Henry, chair), Australia’s Future Tax System: Report to the Treasurer (December 2009) (Henry Review); Menezes, above n 35, 5.
    Paper not yet in RePEc: Add citation now
  14. Catherine Ikin and Alfred Tran, ‘Corporate Tax Strategy in the Australian Dividend Imputation System’ (2013) 28(3) Australian Tax Forum 523.
    Paper not yet in RePEc: Add citation now

  15. Christian Keuschnigg, ‘The Design of Capital Income Taxation: Reflections on the Mirrlees Review’ (2011) 32(3) Fiscal Studies 437; Daniel Shaviro, ‘Should Corporate Tax Reform Efforts Emphasize an “Allowance for Corporate Equity” (ACE)?’; available at: http://www.law.nyu.edu/sites/default/files/ECM_PRO_068214.pdf.

  16. Daniel Shaviro, ‘Why Worldwide Welfare as a Normative Standard in US Tax Policy?’ (2007) 60(3) Tax Law Review 155.
    Paper not yet in RePEc: Add citation now

  17. Daniela Federici and Valentino Parisi, ‘Corporate Taxation and Exports’ (MPRA Paper No 41012, 3 September 2012).

  18. David A Weisbach, ‘The Use of Neutralities in International Tax Policy’ (University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No 697, 18 August 2014) 14-19.

  19. Dean Hanlon, ‘Thin Capitalisation Legislation and the Australia/United States Double Tax Convention: Can They Work Together?’ (2000) 3(1) Journal of Australian Taxation 4.
    Paper not yet in RePEc: Add citation now

  20. Ernesto Zangari, ‘Addressing the Debt Bias: A Comparison between the Belgian and the Italian ACE Systems’ (European Commission Taxation Papers, Working Paper No 44, July 2014) 49.

  21. European Commission, ‘The Economic Impact of the Commission Recommendation on Withholding Tax Relief Procedures and the FISCO Proposals’ (European Commission Staff Working Document, 24 June 2009) 44.
    Paper not yet in RePEc: Add citation now

  22. Filippo Oropallo and Valentino Parisi, ‘Will Italy’s Tax Reform Reduce The Corporate Tax Burden? A Microsimulation Analysis’ (SIEP Working Paper No 403, May 2005);

  23. Flavio M Menezes, ‘The Business Tax Reform Agenda’ (2012) 31(1) Economic Papers 3, 4.
    Paper not yet in RePEc: Add citation now
  24. Francesco Avella, ‘Italy: Treaty Withholding Rates Table’ (1 February 2016), IBFD Country Analyses, Individual Taxation, section 7.4.1.5.
    Paper not yet in RePEc: Add citation now
  25. Graeme Cooper, ‘Implementing an Allowance for Corporate Equity’ (2012) 27(2) Australian Tax Forum 241.
    Paper not yet in RePEc: Add citation now
  26. Harry Grubert and Rosanne Altshuler, ‘Corporate Taxes in the World Economy: Reforming the Taxation of Cross-Border Income’ in John Diamond and George Zodrow (eds), Fundamental Tax Reform: Issues, Choices, and Implications (MIT Press, 2008) 319, 319-321.
    Paper not yet in RePEc: Add citation now
  27. Howard Liebman, ‘International Tax Planning: Belgium Is Taking Steps to Enhance Its Attractiveness’, Jones Day Commentary (July 2005), available at: http://www.jonesday.com/international-tax-planning-belgium-is-taking-steps-to-enhance-its-attractiveness-07-26-2005/.
    Paper not yet in RePEc: Add citation now
  28. Institute for Fiscal Studies, Equity for Companies: A Corporation Tax for the 1990s, Fourth report of the IFS Capital Taxes Group, Commentary No 26 (Chameleon Press, 1991), available at: http://www.ifs.org.uk/comms/comm26.pdf.
    Paper not yet in RePEc: Add citation now
  29. Institute for Fiscal Studies, The Structure and Reform of Direct Taxation: Report of a Committee chaired by Professor J E Meade (George Allen & Unwin, 1978).
    Paper not yet in RePEc: Add citation now
  30. Jörg Hülshorst, Maximilian Tenberge, Svetlana Kuzmina, Alexander Hoß and Andreas Westermaier, ‘Germany - Transfer Pricing Implications of Action 4 under the OECD’s BEPS Initiative’ (2016) 23(2) International Transfer Pricing Journal 128, 131.
    Paper not yet in RePEc: Add citation now
  31. James R Hines, Jr, ‘Reconsidering the Taxation of Foreign Income’ (2009) 62(2) Tax Law Review 269, 279.
    Paper not yet in RePEc: Add citation now
  32. Jan Široký, ‘There are several factors, which influence the actual range of the corporate tax: the relation between the personal income tax and the corporate income tax’ (2006) 5, available at: http://kvf.vse.cz/storage/1168944278_sb_siroky.pdf.
    Paper not yet in RePEc: Add citation now

  33. Jaroslav Brada and Tomáš Buus, ‘Detection of Possible Tax-Evasive Transfer Pricing in Multinational Enterprises’ (2009) 4(2) European Financial and Accounting Journal 65

  34. John Diamond, George Zodrow and Robert Carroll, ‘Macroeconomic Effects of Lower Corporate Income Tax Rates Recently Enacted Abroad’ (Ernst & Young Report, Prepared for the Reforming America’s Taxes Equitably (RATE) Coalition, March 2013) 18.
    Paper not yet in RePEc: Add citation now

  35. John Isaac, ‘A Comment on the Viability of the Allowance for Corporate Equity’ (1997) 18(3) Fiscal Studies 303.

  36. Kalok Chan, Vicentiu Covrig and Lilian Ng, ‘What Determines the Domestic Bias and Foreign Bias? Evidence from Mutual Fund Equity Allocations Worldwide’ (2005) 60(3) Journal of Finance 1495; Menezes, above n 35, 4.

  37. Kevin S Markle and Douglas A Shackelford, ‘Cross-Country Comparisons of the Effects of Leverage, Intangible Assets, and Tax Havens on Corporate Income Taxes’ (2012) 65(3) Tax Law Review 415, 417-432.
    Paper not yet in RePEc: Add citation now
  38. Lena Hiort af Ornäs Leijon, ‘Tax policy, economic efficiency and the principle of neutrality from a legal and economic perspective’ (Uppsala Faculty of Law, Working Paper 2015:2) 17.
    Paper not yet in RePEc: Add citation now
  39. Lothar Lammersen and Robert Schwager R, The Effective Tax Burden of Companies in European Regions: An International Comparison, ZEW Economic Studies Vol 28 (Springer, 2006) 75.
    Paper not yet in RePEc: Add citation now
  40. Luigi Bernardi, ‘Some Issues on the Italian Tax Reforms and the European Tax Environment: Introductory Remarks’ (Società Italiana di Economia Pubblica, Working Paper No 457, September 2005).
    Paper not yet in RePEc: Add citation now
  41. M A Vasarhelyi and D Moon, ‘Optimizing Tax Allocation among Countries in the Multinational Entity: A Tale of Many Contingencies’ (Presentation delivered at the TTN Taxation Seminar New York 2011, Morgan Lewis Bockius LLP, New York, 16 May 2011) 6.
    Paper not yet in RePEc: Add citation now
  42. Malcolm Gammie, ‘Corporate Tax Harmonization, An “ACE” Proposal: Harmonizing European Corporate Taxation through an Allowance for Corporate Equity’ (1991) 31(8) European Taxation 238.
    Paper not yet in RePEc: Add citation now
  43. Marc Hooghe, ‘The Political Crisis in Belgium (2007-2011): A Federal System without Federal Loyalty’ (2012) 48(1) Representation 131.
    Paper not yet in RePEc: Add citation now
  44. Marc Quaghebeur, ‘Belgium Removes Obstacle to Risk Capital Deduction’, Worldwide Tax Daily 229-3 (30 November 2005).
    Paper not yet in RePEc: Add citation now
  45. Marc Quaghebeur, ‘Belgium Targets Risk Capital Deduction Abuses’ (2007) 48 Tax Notes International 627. Belgium introduced this regime in 1982, which aimed at providing MNEs with a tax-effective vehicle to coordinate and centralise their management and financial services in so-called ‘coordination centres’.
    Paper not yet in RePEc: Add citation now
  46. Marcel Gérard, ‘Belgium Moves to Dual Allowance for Corporate Equity’ (2006) 46(4) European Taxation 156;
    Paper not yet in RePEc: Add citation now

  47. Marta Božina Beroš and Marin Beroš, ‘Fairness through Regulation? Reflections on a Cosmopolitan Approach to Global Finance’ (2013) 7(1) The Journal of Philosophical Economics 2

  48. Michael Devereux and Harold Freeman, ‘A General Neutral Profits Tax’ (1991) 12(3) Fiscal Studies 1.

  49. Michael J Graetz, ‘Taxing International Income: Inadequate Principles, Outdated Concepts, and Unsatisfactory Policies’ (2001) 54(3) Tax Law Review 261
    Paper not yet in RePEc: Add citation now

  50. Michael Keen and John King, ‘The Croatian Profit Tax: An ACE in Practice’ (2002) 23(3) Fiscal Studies 401, 417.

  51. Michael P Devereux and Peter B Sørensen, ‘The Corporate Income Tax: International Trends and Options for Fundamental Reform’ (European Commission Economic Paper 264, December 2006).
    Paper not yet in RePEc: Add citation now
  52. Michael Porter and Mark Kramer, ‘Creating Shared Value’ (2011) 89(1/2) Harvard Business Review 62.
    Paper not yet in RePEc: Add citation now
  53. Mihir A Desai, Testimony before the US Senate Committee on Finance and the US House Committee on Ways and Means (13 July 2011) 4, available at: http://www.finance.senate.gov/imo/media/doc/DesaiTestimonyFinal.pdf.
    Paper not yet in RePEc: Add citation now
  54. Mike Lane, ‘Autumn Statement 2016: The Impact on Multinationals’ (2016) 1333 Tax Journal 10.
    Paper not yet in RePEc: Add citation now
  55. Neil Warren, ‘Modelling the Economic Outcomes from TVM: Is It Practical and Meaningful?’ in Yuri Grbich and Neil Warren (eds), Tax Value Method Consultative Conference, 23-24 July 2001 (Australian Tax Research Foundation, 2001), 197-215.
    Paper not yet in RePEc: Add citation now
  56. OECD, Action Plan on Base Erosion and Profit Shifting (OECD Publishing, 2013).
    Paper not yet in RePEc: Add citation now
  57. OECD, BEPS Action 4: Interest Deductions and Other Financial Payments: Public Discussion Draft, 18 December 2014-6 February 2015 (OECD, 2014) 47.
    Paper not yet in RePEc: Add citation now
  58. OECD, Fundamental Reform of Corporate Income Tax, OECD Tax Policy Studies No 16 (OECD Publishing, 2007) 88, 139.
    Paper not yet in RePEc: Add citation now
  59. OECD, Public Discussion Draft, BEPS Actions 8, 9 and 10: Discussion Draft on Revisions to Chapter I of the Transfer Pricing Guidelines (Including Risk, Recharacterisation and Special Measures), 1 December 2014 – 6 February 2015 (OECD, 2014) 38.
    Paper not yet in RePEc: Add citation now
  60. OECD, Reforming Corporate Income Tax, OECD Observer: Policy Brief (2008).
    Paper not yet in RePEc: Add citation now
  61. OECD, Tax Policy Reform and Economic Growth, OECD Tax Policy Studies No 20 (OECD Publishing, 2010) 54.
    Paper not yet in RePEc: Add citation now
  62. P Bosi and M C Guerra, ‘Lezione 1: Scienza delle finanze II – CLEP’ (2006); available at: https://slideplayer.it/slide/570656/.
    Paper not yet in RePEc: Add citation now
  63. P Sankara Iyer, Operations Research (Tata McGraw-Hill, 2008) 3.
    Paper not yet in RePEc: Add citation now

  64. Paolo Panteghini, Maria Laura Parisi and Francesca Pighetti, ‘Italy’s ACE Tax and Its Effect on a Firm’s Leverage’ (Economics Ejournal Discussion Paper No 2012-31, 2 June 2012), available at: http://www.economics-ejournal.org/economics/discussionpapers/2012-31.

  65. Patrick A A Vanhaute, Belgium in International Tax Planning (IBFD Publications, 2nd ed, 2008) 91-92, 159.
    Paper not yet in RePEc: Add citation now
  66. Peter B Sørensen, ‘Can Capital Income Taxes Survive? And Should They?’ (2007) 53(2) CESifo Economic Studies 172
    Paper not yet in RePEc: Add citation now
  67. Peter Birch Sørensen and Shane Matthew Johnson, ‘Taxing Capital Income: Options for Reform in Australia’ in Melbourne Institute (ed), Australia’s Future Tax and Transfer Policy Conference, Proceedings of a Conference (Melbourne Institute of Applied Economic and Social Research, 2010) 179, 187.
    Paper not yet in RePEc: Add citation now

  68. Philip Du Caju, François Rycx and Ilan Tojerow, ‘Wage Structure Effects of International Trade in a Small Open Economy: The Case of Belgium’ (2012) 148(2) Review of World Economics 297.

  69. Philipp Genschel and Peter Schwarz, ‘Tax Competition: A Literature Review’ (2011) 9(2) Socio-Economic Review 339, 364.
    Paper not yet in RePEc: Add citation now

  70. Rachel Griffith, James R Hines, Jr and Peter Birch Sørensen, ‘International Capital Taxation’, in Stuart Adam, Tim Besley, Richard Blundell, Stephen Bond, Robert Chote, Malcolm Gammie, Paul Johnson, Gareth Myles and James M Poterba (eds), Dimensions of Tax Design: The Mirrlees Review, Vol 1 (Oxford University Press, 2010) 914.

  71. Reuven S Avi-Yonah and Haiyan Xu, ‘Evaluating BEPS: A Reconsideration of the Benefits Principle and Proposal for UN Oversight’ (2016) 6(2) Harvard Business Law Review 185, 217.
    Paper not yet in RePEc: Add citation now
  72. Review of Business Taxation (John Ralph, chair), An International Perspective: Discussion Paper, Examining How Other Countries Approach Business Taxation (December 1998) 107 (‘International Taxation’).
    Paper not yet in RePEc: Add citation now

  73. Robin Boadway and Neil Bruce, ‘A General Proposition on the Design of a Neutral Business Tax’ (1984) 24(2) Journal of Public Economics 231.

  74. Ruud A de Mooij and Michael P Devereux, ‘An Applied Analysis of ACE and CBIT Reforms in the EU’ (2011) 18(1) International Tax and Public Finance 93, 96.
    Paper not yet in RePEc: Add citation now

  75. Ruud A de Mooij and Sjef Ederveen, ‘Corporate Tax Elasticities: A Reader’s Guide to Empirical Findings’ (2008) 24(4) Oxford Review of Economic Policy 680, 696.

  76. Ruud de Mooij and Michael Devereux, ‘Alternative Systems of Business Tax in Europe: An Applied Analysis of ACE and CBIT Reforms’ (European Union Taxation Papers, Working Paper No 17, 2009).

  77. S Bond, ‘Company Tax Issues’ (Presentation delivered to The Institute for Fiscal Studies, 2006).
    Paper not yet in RePEc: Add citation now

  78. Steffen Ganghof, ‘The Politics of Tax Structure’ (MPIfG Working Paper 06/1, Max Planck Institute for the Study of Societies, January 2006) 26-27.

  79. Stephen R Bond and Michael P Devereux, ‘On the Design of a Neutral Business Tax under Uncertainty’ (1995) 58(1) Journal of Public Economics 57.

  80. Susan C Stokes, Mandates and Democracy: Neoliberalism by Surprise in Latin America (Cambridge University Press, 2001).
    Paper not yet in RePEc: Add citation now
  81. Theodore P Seto, ‘Four Principles of Optimal Tax System Design’ (Legal Studies Paper No 2008-36, Loyola Law School, March 2013) 5-6.
    Paper not yet in RePEc: Add citation now
  82. Veronika Daurer and Richard Krever, ‘Choosing between the UN and OECD Tax Policy Models: An African Case Study’ (2014) 22(1) African Journal of International and Comparative Law 1, 15.
    Paper not yet in RePEc: Add citation now

Cocites

Documents in RePEc which have cited the same bibliography

  1. State corporate tax changes and bond pricing: U.S. evidence. (2024). Zhu, Yun ; Wang, Haizhi ; Shen, Hao ; Zhao, Hong.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:92:y:2024:i:c:s1057521923005732.

    Full description at Econpapers || Download paper

  2. How relative marginal tax rates affect establishment entry at state borders. (2023). Orazem, Peter F ; Ma, Liyuan ; Duncan, Kevin D ; Chen, Yulong.
    In: Small Business Economics.
    RePEc:kap:sbusec:v:60:y:2023:i:3:d:10.1007_s11187-022-00624-7.

    Full description at Econpapers || Download paper

  3. Macroeconomic Implications of Changes in Corporate Tax Rates: A Review. (2023). Mukherjee, Sacchidananda ; Badola, Shivani.
    In: Australian Economic Review.
    RePEc:bla:ausecr:v:56:y:2023:i:1:p:20-41.

    Full description at Econpapers || Download paper

  4. Corporate Tax Shields and Capital Structure: Levelling the Playing Field in Debt vs Equity Finance. (2022). Whyte, Kemar ; Cao, Yifei.
    In: National Institute of Economic and Social Research (NIESR) Discussion Papers.
    RePEc:nsr:niesrd:542.

    Full description at Econpapers || Download paper

  5. Examining the Effect of Tax Reform Determinants, Firms’ Characteristics and Demographic Factors on the Financial Performance of Small and Micro Enterprises. (2022). Sharma, Rakesh Kumar ; Kaur, Inderjit ; Bhalla, Neba.
    In: Sustainability.
    RePEc:gam:jsusta:v:14:y:2022:i:14:p:8270-:d:856907.

    Full description at Econpapers || Download paper

  6. Taxes and Economic Development: An Update on the State of the Economics Literature. (2021). Hanson, Andrew.
    In: Economic Development Quarterly.
    RePEc:sae:ecdequ:v:35:y:2021:i:3:p:232-253.

    Full description at Econpapers || Download paper

  7. LABOR TAXATION AND INVESTMENT IN DEVELOPED COUNTRIES. THE IMPACT ON EMPLOYMENT. (2021). Pelagidis, Theodore ; Mitsopoulos, Michael.
    In: Regional Science Inquiry.
    RePEc:hrs:journl:v:xiii:y:2021:i:2:p:13-31.

    Full description at Econpapers || Download paper

  8. Do corporate income tax cuts decrease labor share? Regression discontinuity evidence from China. (2021). Sun, Stephen Teng ; Liu, Chang.
    In: Journal of Development Economics.
    RePEc:eee:deveco:v:150:y:2021:i:c:s0304387821000018.

    Full description at Econpapers || Download paper

  9. Heterogeneous Responses to the U.S. Narrative Tax Changes: Evidence from the U.S. States. (2021). Alam, Masud.
    In: Papers.
    RePEc:arx:papers:2107.13678.

    Full description at Econpapers || Download paper

  10. The Tax Paradox and Weak Tax Neutrality. (2020). Lopez, Ramon ; Figueroa, Eugenio ; Cubillos, Pablo Gutierrez.
    In: Southern Economic Journal.
    RePEc:wly:soecon:v:86:y:2020:i:3:p:1150-1169.

    Full description at Econpapers || Download paper

  11. Tax Policy and Abnormal Investment Behavior. (2020). Zwick, Eric ; Xu, Qiping.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:27363.

    Full description at Econpapers || Download paper

  12. Spatially variable taxation and resource extraction: The impact of state oil taxes on drilling in the US. (2020). Brown, Jason ; Manning, Dale T ; Maniloff, Peter.
    In: Journal of Environmental Economics and Management.
    RePEc:eee:jeeman:v:103:y:2020:i:c:s0095069620300772.

    Full description at Econpapers || Download paper

  13. State‐level austerity, education, and large urban labor markets: Evidence from fiscal policy experiments in Kansas and Wisconsin. (2020). Komarek, Timothy M.
    In: Growth and Change.
    RePEc:bla:growch:v:51:y:2020:i:2:p:556-583.

    Full description at Econpapers || Download paper

  14. 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

  15. The Scope Taxation in Influencing Entrepreneurship: Historical Overview of Tax Policies. (2019). Martin, Anthony Ray.
    In: Business and Economic Research.
    RePEc:mth:ber888:v:9:y:2019:i:1:p:123-135.

    Full description at Econpapers || Download paper

  16. Does Economic Freedom Boost Growth for Everyone?. (2019). Bjørnskov, Christian ; Bjornskov, Christian ; Bergh, Andreas.
    In: Working Paper Series.
    RePEc:hhs:iuiwop:1276.

    Full description at Econpapers || Download paper

  17. Exenciones tributarias y desarrollo regional: evidencia de Colombia. (2019). Galvis-Aponte, Luis ; bonilla mejia, leonardo ; Gomez-Mesa, Sara Maria ; Bonilla-Mejia, Leonardo.
    In: Documentos de trabajo sobre Economía Regional y Urbana.
    RePEc:bdr:region:284.

    Full description at Econpapers || Download paper

  18. Local peer effects and corporate investment. (2018). Goetz, Martin ; Bao, Yangming.
    In: SAFE Working Paper Series.
    RePEc:zbw:safewp:220.

    Full description at Econpapers || Download paper

  19. On the political economy of state corporate tax reforms in the U.S.. (2018). Kakpo, Eliakim.
    In: MPRA Paper.
    RePEc:pra:mprapa:94986.

    Full description at Econpapers || Download paper

  20. The corporate tax, apportionment rules and employment: Evidence using policy discontinuity at U.S. state borders. (2018). Kakpo, Eliakim.
    In: MPRA Paper.
    RePEc:pra:mprapa:94875.

    Full description at Econpapers || Download paper

  21. Implementing corporate tax cuts at the expense of neutrality? A legal and optimisation analysis of fundamental reform in practice. (2018). Kayis-Kumar, Ann .
    In: MPRA Paper.
    RePEc:pra:mprapa:89703.

    Full description at Econpapers || Download paper

  22. The effects on investment incentives of an allowance for corporate equity tax system: the Belgian case as an example. (2018). Richter, Konrad ; Baumann, Martin ; Bachmann, Carmen.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:51:y:2018:i:4:d:10.1007_s11156-017-0693-2.

    Full description at Econpapers || Download paper

  23. Claim Dilution in the Municipal Debt Market. (2018). Zimmermann, Thomas ; Ivanov, Ivan T.
    In: Finance and Economics Discussion Series.
    RePEc:fip:fedgfe:2018-11.

    Full description at Econpapers || Download paper

  24. The structure of state corporate taxation and its impact on state tax revenues and economic activity. (2018). Suarez, Juan Carlos ; Zidar, Owen.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:167:y:2018:i:c:p:158-176.

    Full description at Econpapers || Download paper

  25. The Structure of State Corporate Taxation and its Impact on State Tax Revenues and Economic Activity. (2017). Zidar, Owen ; Suárez Serrato, Juan Carlos.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:23653.

    Full description at Econpapers || Download paper

  26. Corporate Tax Competition in the Presence of Unemployment. (2017). Ono, Yoshiyasu ; Ogawa, Yoshitomo ; Morita, Tadashi ; Yoshiyasu, Ono ; Yoshitomo, Ogawa ; Tadashi, Morita .
    In: Discussion papers.
    RePEc:eti:dpaper:17118.

    Full description at Econpapers || Download paper

  27. Validating RefUSA micro-data with the Longitudinal Employer-Household Dynamics Data. (2017). Makridis, Christos A ; Ohlrogge, Michael .
    In: Economics Letters.
    RePEc:eee:ecolet:v:152:y:2017:i:c:p:83-87.

    Full description at Econpapers || Download paper

  28. State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data. (2017). Rauh, Joshua ; Giroud, Xavier.
    In: Working Papers.
    RePEc:cen:wpaper:17-02.

    Full description at Econpapers || Download paper

  29. State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data. (2016). Giroud, Xavier ; Rauh, Joshua D.
    In: Economics Working Papers.
    RePEc:hoo:wpaper:16103.

    Full description at Econpapers || Download paper

  30. What determines the level of local business property taxes?. (2016). Merriman, David.
    In: Working Papers.
    RePEc:fip:fedbwp:16-2.

    Full description at Econpapers || Download paper

  31. Thin capitalisation rules: A second-best solution to the cross-border debt bias?. (2015). Kayis-Kumar, Ann.
    In: MPRA Paper.
    RePEc:pra:mprapa:72031.

    Full description at Econpapers || Download paper

  32. Taxing cross-border intercompany transactions: are financing activities fungible?. (2015). Kayis-Kumar, Ann.
    In: MPRA Paper.
    RePEc:pra:mprapa:71615.

    Full description at Econpapers || Download paper

  33. Tax Aversion, Laffer Curve, and the Self-financing of Tax Cuts. (2015). Soldatos, Gerasimos T..
    In: MPRA Paper.
    RePEc:pra:mprapa:62470.

    Full description at Econpapers || Download paper

  34. State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data. (2015). Giroud, Xavier ; Rauh, Joshua .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:21534.

    Full description at Econpapers || Download paper

  35. Balancing the Regulation and Taxation of Banking. (2015). Chaudhry, Sajid M ; Agarwal, Natasha ; Mullineux, Andrew W.
    In: Books.
    RePEc:elg:eebook:16668.

    Full description at Econpapers || Download paper

  36. Balancing the regulation and taxation of banking. (2015). Agarwal, Natasha ; Chaudhry, Sajid Mukhtar ; Mullineux, Andrew .
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:42:y:2015:i:c:p:38-52.

    Full description at Econpapers || Download paper

  37. .

    Full description at Econpapers || Download paper

  38. Assessing the impact of introducing an ACE regime: A behavioural corporate microsimulation analysis for Germany. (2014). Heckemeyer, Jost ; Spengel, Christoph ; Finke, Katharina .
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:14033.

    Full description at Econpapers || Download paper

  39. Taxes and Corporate Financing Decisions – Evidence from the Belgian ACE Reform. (2014). aus dem Moore, Nils ; aus dem Moore, Nils, ; aus dem Moore, Nils, .
    In: Ruhr Economic Papers.
    RePEc:zbw:rwirep:533.

    Full description at Econpapers || Download paper

  40. How did the notional interest deduction affect Belgian SMEs’ capital structure?. (2013). Caneghem, Tom ; Campenhout, Geert .
    In: Small Business Economics.
    RePEc:kap:sbusec:v:40:y:2013:i:2:p:351-373.

    Full description at Econpapers || Download paper

  41. Taxes do Affect Corporate Financing Decisions: The Case of Belgian ACE. (2012). .
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_3713.

    Full description at Econpapers || Download paper

  42. Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms. (2008). de Mooij, Ruud ; Devereux, Michael.
    In: Taxation Studies.
    RePEc:tax:taxstu:0023.

    Full description at Econpapers || Download paper

  43. Debt maturity of Italian firms. (2006). Magri, Silvia.
    In: Temi di discussione (Economic working papers).
    RePEc:bdi:wptemi:td_574_06.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-02-25 19:44:59 || 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