Corporate taxation when firms are heterogeneous: ACE versus CBIT

2022 ◽  
Author(s):  
Philipp J. H. Schröder ◽  
Allan Sørensen
Keyword(s):  
Corporate Taxation

scholarly journals The Unemployment Puzzle of Corporate Taxation

2011 ◽  
Vol 39 (6) ◽  
pp. 743-769 ◽  
Author(s):  
Horst Feldmann
Keyword(s):  
Adverse Effects ◽  
Empirical Research ◽  
Unemployment Rate ◽  
Labor Demand ◽  
Corporate Taxation ◽  
Annual Data ◽  
Corporate Taxes ◽  
Industrial Countries ◽  
Growth Effects ◽  
The Impact

Using annual data on nineteen industrial countries for the period 1979–2005 and a large number of controls, this article is the first to empirically study the impact of corporate taxes on the unemployment rate. In contrast to previous empirical research on the labor demand, investment and growth effects of corporate taxation, which consistently finds adverse effects, the regression results suggest that higher corporate taxes may have a favorable impact, lowering the unemployment rate. The magnitude of the estimated effect is substantial. The results of this study are robust to both endogeneity and numerous variations in specification.

June summits signal progress on EU-US trade ties

2021 ◽  
Keyword(s):  
Corporate Taxation ◽  
Gas Pipeline ◽  
Security Technology ◽  
Content Type ◽  
Transatlantic Cooperation ◽  
The Us ◽  
Us Government ◽  
Nord Stream ◽  
High Level ◽  
Two Sides

Significance The two sides have suspended tariffs arising from their dispute over subsidies to Airbus and Boeing, are working on an international deal on corporate taxation and have established a high-level council to discuss issues at the nexus of security, technology and trade. Impacts A major aim of closer transatlantic cooperation is better coordination of policies with respect to China. Closer transatlantic cooperation over China might soften US opposition to the Nord Stream 2 gas pipeline. It will be difficult for the US government to pass legislation concerning trade given the Democrats' precarious majority in both houses.

Corporate taxation, incumbency advantage and entry

1996 ◽  
Vol 40 (9) ◽  
pp. 1817-1828 ◽  
Author(s):  
Elie Appelbaum ◽  
Eliakim Katz
Keyword(s):  
Corporate Taxation ◽  
Incumbency Advantage
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