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The importance of reporting conventions for the theory of corporate taxation

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References

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2000Taxing capital income in the Nordic Countries: A Model for the European Union?98 cited
2001

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Origins and Consequences of Changes in U.S. Corporate Taxation, 1981-1998

29 cited

2001The choice between owner's wages and dividends under the dual income tax28 cited

1998Corporate taxation in Italy: an analysis of the 1998 reform24 cited

1998Corporate Tax Policy in the Nordic Countries23 cited

2012Globalization and Corporate Taxation22 cited

2010Finding a New Corporate Tax Base after the Abolishment of the One-Book System in EU Member States20 cited

2007Effects of Tax Rate Changes on the Cost of Capital: The Case of Japanese Firms15 cited

2010Dissemination of Accruals Information, Role of Semi‐Annual Reporting, and Analysts' Earnings Forecasts: Evidence from Japan15 cited