Revenues from corporate income taxes have remained relatively stable as a share of
national income over the last three decades despite reductions in corporate tax rates and …

This article aims to analyze the link between subsidiary capital structure and taxation in
Europe. First we have introduced a trade-off model, which looks at a MNC's financial …

Businesses are often subject to energy taxes that impose a charge on greenhouse gas
emissions. Theoretically, energy taxes should motivate business spending on emissions …

When estimating location choices, Poisson regressions and conditional logit models yield
identical coefficient estimates (Guimarães et al., 2003). These econometric models involve …

This study reviews the existing evidence on the effects of tax reforms on output levels and
growth over the short and long run from different strands of the literature. It develops and …

In Germany income from financial capital received by private persons is taxed at a reduced
final withholding tax of about 25 percent whereas income from real estate property or …

Using data from publicly available corporate reports, this study performs computations of
effective tax rates for Romanian-listed companies between 2000 and 2010, while …

Celem artykułu jest określenie wpływu różnic w stopach opodatkowania przedsiębiorstw
pomiędzy krajami na lokalizację bezpośrednich inwestycji zagranicznych w krajach Unii …

This paper investigates different measures of corporate tax burden ranging from the most
basic ones such as the statutory tax rate to the effective tax rates. Each of these measures …

Within the framework of micro backward looking methodology, we propose and compute an
effective overall tax rate for Bucharest Stock Exchange traded companies for 2000–2009 …