Special tax regimes and the choice of organizational form: Evidence from the European Tonnage Taxes
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CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Michael Keen & Ian Parry & Jon Strand, 2013. "Planes, ships and taxes: charging for international aviation and maritime emissions," Economic Policy, CEPR;CES;MSH, vol. 28(76), pages 701-749, October.
- Annette Alstadsæter & Martin Jacob, 2013.
"Who Participates in Tax Avoidance?,"
CESifo Working Paper Series
4219, CESifo Group Munich.
- Alstadsæter, Annette & Jacob, Martin, 2013. "Who participates in tax avoidance?," arqus Discussion Papers in Quantitative Tax Research 148, arqus - Arbeitskreis Quantitative Steuerlehre.
- Claudio Agostini & Eduardo Engel & Andrea Repetto & Damian Vergara, 2017. "Individual Tax Planning and Small Business Creation: Evidence on the Impact of Special Tax Regimes in Chile," Working Papers wp_054, Adolfo Ibáñez University, School of Government.
More about this item
KeywordsSpecial tax regimes; Tax incentives; Organizational form; Tonnage tax;
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- L22 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Organization and Market Structure
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