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A destination-based allowance for corporate equity · Study

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ArticleA destination-based allowance for corporate equity

Shafik Hebous2019

Article2019

A destination-based allowance for corporate equity

Shafik Hebous · Alexander Klemm

12 citations·0/0 files stored·International Tax and Public Finance

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Corporate Taxation and Avoidance Economic and Fiscal Studies Taxation and Legal Issues

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References

2002Evaluating Tax Policy for Location Decisions 1984A general proposition on the design of a neutral business tax 1979The Structure and Reform of Direct Taxation.1980The Structure and Reform of Direct Taxation 1989Tax notes international 2016Taxes and bank capital structure 2014Why Do Firms Use High Discount Rates?2017Destination-Based Cash Flow Taxation

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2019How Should Business Profit Be Taxed? Some Thoughts on Conceptual Developments During the Lifetime of the IFS*2023Is analytical tax research alive and kicking? Insights from 2000 until 2022

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2018A Destination-Based Allowance for Corporate Equityarticle · 10 shared references 2019How Should Business Profit Be Taxed? Some Thoughts on Conceptual Developments During the Lifetime of the IFS*article · 9 shared references 2022Excess Profit Taxes: Historical Perspective and Contemporary Relevancearticle · 7 shared references 2012ISSUES IN THE DESIGN OF TAXES ON CORPORATE PROFITarticle · 7 shared references 2017Evaluating the effects of ACE systems on multinational debt financing and investmentarticle · 6 shared references 2019Residual Profit Allocation by Incomechapter · 6 shared references

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Year2019

Typearticle

Published2019-12-09

VenueInternational Tax and Public Finance

ISSN-L0927-5940

Languageen

Citations12

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.1007/s10797-019-09583-4

openalex_workW2994375160

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