In 2014, 12 European countries are operating Intellectual Property (IP) Box regimes that
provide substantially reduced rates of corporate tax for income derived from important forms …

This literature review evaluates the development and impact of analytical tax research (ATR)
from 2000 until 2022. Based on 345 research papers, we (1) identify emerging and declining …

This paper analyzes the effects of taxes on economic activity in Pakistan. Economic activity
is examined through real GDP, consumption and investment, and for each from the said …

(57) ABSTRACT A system and method for quantifying the working capital benefit of pooling
a number of separate cash accounts. The average (mean) cash balance of the pooled …

In a place to place analysis of bilateral FDI flows the average company tax burden, the
statutory corporation tax rate, as well as the cost of capital are used to capture the tax …

The ongoing intergovernmental conference (IGC) and the preparation of the" Financial
Perspectives post-2006" ie the next multi-annual financial framework of the European Union …

This study endeavours to shed light on the threshold for the association between corporate
income taxation and capital accumulation. In particular, the study focuses on the difference …

This paper proposes two metrics to correctly measure under optimal capital structures the
impact of corporate statutory tax rates (a) on the effective tax rate, and (b) on the operational …

Without doubt, the German red-green coalition government has implemented substantial tax
reforms since coming into office in 1998. After all, the top marginal income tax rate will be …

Abstract The European Commission has been supporting a transition from a system of
separate accounting to formula apportionment. After its 2011 draft directive was rejected by …