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The Croatian profit tax: an ACE in practice
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References

  • 1984A general proposition on the design of a neutral business tax326 cited
  • 1995On the design of a neutral business tax under uncertainty122 cited

Cited by

  • 2011Tax Biases to Debt Finance104 cited
  • 2010Tax and the Crisis*78 cited
  • 2017Evaluating the effects of ACE systems on multinational debt financing and investment68 cited
  • 2017Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?54 cited
  • 2008Forschungsergebnisse in der Betriebswirtschaftlichen Steuerlehre — eine Bestandsaufnahme49 cited
  • 2006The Corporate Income Tax: international trends and options for fundamental reforms44 cited
  • 2007International capital taxation44 cited
  • 2012Taxes Do Affect Corporate Financing Decisions: The Case of Belgian ACE40 cited
  • 2022Excess Profit Taxes: Historical Perspective and Contemporary Relevance39 cited
  • 2012Taxation and the Financial Crisis38 cited
  • 2012ISSUES IN THE DESIGN OF TAXES ON CORPORATE PROFIT37 cited
  • 2008Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms34 cited
  • 2011How did the notional interest deduction affect Belgian SMEs’ capital structure?

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29 cited
  • 2007ACE versus CBIT: Which is Better for Investment and Welfare?29 cited
  • 2015Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment28 cited
  • 2006Allowances for Corporate Equity in Practice25 cited