Classical Corporation Tax as a Global Means of Tax Harmonization
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- Seppo Kari & Jouko Ylä-Liedenpoha, 2002. "Classical Corporation Tax as a Global Means of Tax Harmonization," CESifo Working Paper Series 665, CESifo Group Munich.
References listed on IDEAS
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- Seppo Kari & Jouko Ylä-Liedenpohja, 2004.
"Cost of Capital for Cross-Border Investment: The Fallacy of Estonia as a Tax Haven,"
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- Kari, Seppo & Ylä-Liedenpohja, Jouko, 2005. "Cost of Capital for Cross-border Investment: The Fallacy of Estonia as a Tax Haven," Discussion Papers 367, VATT Institute for Economic Research.
- Bhavish Jugurnath & Mark Stewart & Robert Brooks, 2008.
"Dividend taxation and corporate investment: a comparative study between the classical system and imputation system of dividend taxation in the United States and Australia,"
Review of Quantitative Finance and Accounting,
Springer, vol. 31(2), pages 209-224, August.
- Robert Brooks & Bhavish Jugurnath & Mark Stewart, 2004. "Dividend taxation and Corporate investment: A comparative study between the classical system and imputation system of dividend taxation in the United States and Australia," Econometric Society 2004 Australasian Meetings 97, Econometric Society.
- Jouko Ylä-Liedenpohja, 2003. "Taxation and Valuation of International Real Investments," CESifo Working Paper Series 1013, CESifo Group Munich.
More about this item
KeywordsInternational taxation; economic integration; multinational firm; International comparisons; Kansainväliset vertailut; Taxation; Verotus; Taxation and Social Transfers; Julkisen talouden rahoitus ja tulonsiirrot; G320 - Financing Policy; Capital and Ownership Structure; financial ratios; value of firm; G350 - Payout Policy; H250 - Business Taxes and Subsidies including sales and value-added (VAT);
- G35 - Financial Economics - - Corporate Finance and Governance - - - Payout Policy
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
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