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The Measurement of Effective Tax Rates: Common Themes in Business Management and Economics
16 references·1 citing·41 second hop
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References

  • 1987Financing Constraints and Corporate Investment4,354 cited
  • 1997Capital-Market Imperfections and Investment2,600 cited
  • 1995The Boundaries of Multinational Enterprises and the Theory of International Trade1,792 cited
  • 2002Evaluating Tax Policy for Location Decisions736 cited
  • 1996Taxes and the location of production: evidence from a panel of US multinationals630 cited
  • 1998Taxes and the location of production: evidence from a panel of US multinationals578 cited
  • 1998The taxation of discrete investment choices400 cited
  • 1964Tax Deductibility of Economic Depreciation to Insure Invariant Valuations311 cited
  • 1987Capital income taxation and resource allocation240 cited
  • 2017Taxing profits in a changing world127 cited
  • 1988Capital income taxation and resource allocation125 cited
  • 2002Tax Incidence122 cited
  • 1969Income Taxes and Investment Decisions97 cited
  • 2001Tax Ratios: A Critical Survey92 cited
  • 1992Investition, Finanzierung und Besteuerung89 cited
  • 2000Levelling up or Levelling Down? Some Reflections on the ACE And CBIT Proposals, and the Future of the Corporate Tax Base

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  • 2014Earnings management around tax rate reduction: evidence from China's 2007 corporate tax reform19 cited