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Academic Journal

Optimal Taxation and R&D Policies.

Authors : Akcigit, Ufuk^1,2,3 (AUTHOR) ; Hanley, Douglas⁴ (AUTHOR) ; Stantcheva, Stefanie^2,3,5 (AUTHOR)

Source: Econometrica. Mar2022, Vol. 90 Issue 2, p645-684. 40p.

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Academic Journal

Death and taxes: Does taxation matter for firm survival?

Authors : Cevik, Serhan¹ (AUTHOR) ; Miryugin, Fedor² (AUTHOR)

Source: Economics & Politics. Mar2022, Vol. 34 Issue 1, p92-112. 21p.

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Academic Journal

Profit taxation and the optimal privatisation of state holding corporations.

Authors : Dong, Quan¹ (AUTHOR); Wang, Leonard F. S.² (AUTHOR)

Source: Australian Economic Papers. Sep2021, Vol. 60 Issue 3, p375-391. 17p.

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Academic Journal

VAT and the taxation of rents.

Authors : Boadway, Robin¹ (AUTHOR); Sato, Motohiro² (AUTHOR); Tremblay, Jean‐François³ (AUTHOR)

Source: Journal of Public Economic Theory. Aug2021, Vol. 23 Issue 4, p601-621. 21p.

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Academic Journal

Present bias and corporate tax policies.

Authors : Kang, Minwook¹ ; Ye, Lei Sandy²

Source: Journal of Public Economic Theory. Apr2019, Vol. 21 Issue 2, p265-290. 26p. 3 Diagrams, 3 Graphs.

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Academic Journal

International Taxation and the Direction and Volume of Cross-Border M&As.

Authors : HUIZINGA, HARRY P.; VOGET, JOHANNES¹

Source: Journal of Finance (Wiley-Blackwell). Jun2009, Vol. 64 Issue 3, p1217-1249. 33p. 10 Charts, 1 Graph.

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Academic Journal

The Impact of the 1986 Tax Reform Act on Income Shifting from Corporate to Shareholder Tax Bases: Evidence from the Motor Carrier Industry.

Authors : Enis, C.R.¹; Ke, B.¹

Source: Journal of Accounting Research (Wiley-Blackwell). Mar2003, Vol. 41 Issue 1, p65-88. 24p. 6 Charts.

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Academic Journal

Shareholder Taxes in Acquisition Premiums: The Effect of Capital Gains Taxation.

Authors : AYERS, BENJAMIN C.¹; LEFANOWICZ, CRAIG E.²; ROBINSON, JOHN R.³

Source: Journal of Finance (Wiley-Blackwell). Dec2003, Vol. 58 Issue 6, p2783-2801. 19p. 4 Charts.

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Academic Journal

How Much Do Taxes Discourage Incorporation?

Authors : Mackie-Mason, Jeffrey K.^1,2; Gordon, Roger H.^1,2

Source: Journal of Finance (Wiley-Blackwell). Jun97, Vol. 52 Issue 2, p477-505. 29p. 9 Charts, 2 Graphs.

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Academic Journal

Statement of the Financial Economists Roundtable: Corporate Tax Reform.

Authors : Boot, Arnoud¹; Logue, Dennis¹; Spatt, Chester¹

Source: Journal of Applied Corporate Finance. Summer2017, Vol. 29 Issue 3, p65-70. 6p.

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