The effects of tax-deductible reserves on investment incentives
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References listed on IDEAS
- Kanniainen, Vesa & Sodersten, Jan, 1995. "The importance of reporting conventions for the theory of corporate taxation," Journal of Public Economics, Elsevier, vol. 57(3), pages 417-430, July.
- Bond, Stephen & Xing, Jing, 2015. "Corporate taxation and capital accumulation: Evidence from sectoral panel data for 14 OECD countries," Journal of Public Economics, Elsevier, vol. 130(C), pages 15-31.
- Giorgia Maffini & Jing Xing & Michael P Devereux, 2016.
"The impact of investment incentives: evidence from UK corporation tax returns,"
1601, Oxford University Centre for Business Taxation.
- Giorgia Maffini & Jing Xing & Michael P. Devereux, 2016. "The impact of investment incentives: evidence from UK corporation tax returns," Working Papers 085, "Carlo F. Dondena" Centre for Research on Social Dynamics (DONDENA), Università Commerciale Luigi Bocconi.
- Lindhe, Tobias, 2002. "Methods of Mitigating Double Taxation," Working Paper Series 2002:8, Uppsala University, Department of Economics. Full references (including those not matched with items on IDEAS)
More about this item
Keywordscorporate taxation; international corporate taxation; investment incentives; Business regulation and international economics; H25; H32;
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
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