Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries
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- Salvador Barrios & Gaëtan J.A. Nicodème & Antonio Jesus Sanchez Fuentes & Gaëtan J.A. Nicodeme, 2014. "Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries," CESifo Working Paper Series 5017, CESifo.
- Barrios, Salvador & Nicodème, Gaëtan & Sanchez Fuentes, Antonio Jesus, 2014. "Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries," CEPR Discussion Papers 10198, C.E.P.R. Discussion Papers.
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Cited by:
- Alena Andrejovska & Veronika Pulikova, 2018. "Tax Revenues in the Context of Economic Determinants," Montenegrin Journal of Economics, Economic Laboratory for Transition Research (ELIT), vol. 14(1), pages 133-141.
- Bawa, Siraj, 2017. "Corporate Taxation in the Open Economy without Pareto," MPRA Paper 80857, University Library of Munich, Germany, revised Aug 2017.
- Alena Andrejovska, 2019. "Effective Tax Rate in the Context of the Economic Determinants," Montenegrin Journal of Economics, Economic Laboratory for Transition Research (ELIT), vol. 15(2), pages 31-40.
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More about this item
Keywords
Taxation; Tax incidence; Effective Taxation;All these keywords.
JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2014-08-09 (Accounting & Auditing)
- NEP-CSE-2014-08-09 (Economics of Strategic Management)
- NEP-EUR-2014-08-09 (Microeconomic European Issues)
- NEP-PBE-2014-08-09 (Public Economics)
- NEP-PUB-2014-08-09 (Public Finance)
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