Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

The impact of the corporate income tax: evidence from state organizational form data

7 references·16 citing·42 second hop

FromToDepth

this work references cited by second hop

References

1991Taxes and Business Strategy: A Planning Approach920 cited
1990Tax Policy and the Economy420 cited
2000Coveting thy neighbor’s manufacturing: the dilemma of state income apportionment204 cited
1983The effective tax rate and the pretax rate of return175 cited
1984An Examination of Multijurisdictional Corporate Income Taxes Under Formula Apportionment169 cited
1994Tax distortions to the choice of organizational form168 cited
1986An Examination of Multijurisdictional Corporate Income Taxation under Formula Apportionment167 cited

Cited by

2023Income Inequality in the United States: Using Tax Data to Measure Long-Term Trends182 cited
2008Corporate tax policy and incorporate in the EU140 cited
2017Tax competition among U.S. states: Racing to the bottom or riding on a seesaw?104 cited
2012Using Differences in Knowledge Across Neighborhoods to Uncover the Impacts of the EITC on Earnings94 cited
2017Taxes, informality and income shifting: Evidence from a recent Pakistani tax reform94 cited
2005Will Corporate Income Taxation Survive?77 cited
2007How Elastic Is the Corporate Income Tax Base?77 cited
2008Corporate Income Tax and Economic Distortions

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

61 cited

2020Business Incomes at the Top56 cited

2008Forschungsergebnisse in der Betriebswirtschaftlichen Steuerlehre — eine Bestandsaufnahme49 cited

2021How do VAT reforms in the service sectors impact TFP in the manufacturing sector: Firm-level evidence from China47 cited

2006The corporation as a tax shelter: Evidence from recent Israeli tax changes45 cited

2010Shifts in Organizational Form under a Dual Income Tax System43 cited

2012Progressive taxes and firm births41 cited

2005(Why) Do We Need Corporate Taxation?40 cited

2013The choice of organizational form by closely-held firms in Sweden: tax versus non-tax determinants39 cited