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ISSN
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Earnings Thresholds in Chinese High-Tech Enterprises: The Role of Corporate Income Tax Incentives
(Articles)
Zhenjia Liu
Modern Economy
Vol.13 No.3
,March 10, 2022
DOI:
10.4236/me.2022.133014
201
Downloads
689
Views
Citations
An Empirical Analysis to the Impact of Tax Incentives on FDI after WTO
(Articles)
Jue Yan
Modern Economy
Vol.7 No.11
,October 10, 2016
DOI:
10.4236/me.2016.711121
1,954
Downloads
3,905
Views
Citations
High-Tech Enterprise Tax Planning
(Articles)
Qiong Zhang
American Journal of Industrial and Business Management
Vol.9 No.1
,January 18, 2019
DOI:
10.4236/ajibm.2019.91013
1,805
Downloads
4,141
Views
Citations
Tax Incentives, Competition and Welfare
(Articles)
Claudio Andre Gondim Nogueira
Modern Economy
Vol.3 No.5
,September 29, 2012
DOI:
10.4236/me.2012.35080
6,409
Downloads
9,803
Views
Citations
A Note on Time Discretion and the Welfare Cost of Lump-Sum Taxation
(Articles)
Cristian F. Sepulveda
Theoretical Economics Letters
Vol.8 No.2
,February 8, 2018
DOI:
10.4236/tel.2018.82013
986
Downloads
4,685
Views
Citations
This article belongs to the Special Issue on
Research on Tax
Foreign Direct Investment and Manufacturing Growth: The Case of Tax Incentives in Puerto Rico
(Articles)
Wilfredo Toledo
Modern Economy
Vol.8 No.2
,February 24, 2017
DOI:
10.4236/me.2017.82019
1,753
Downloads
4,011
Views
Citations
Whether Tax Preference Promotes Innovation in Enterprises?
(Articles)
Zhenguang Huang
Modern Economy
Vol.10 No.2
,January 31, 2019
DOI:
10.4236/me.2019.102025
1,016
Downloads
2,022
Views
Citations
Research on the Impact of Tax Shield Effect on Corporate Capital Structure
—Empirical Analysis Based on A-Share Listed Companies
(Articles)
Lei Lei
Modern Economy
Vol.11 No.1
,January 17, 2020
DOI:
10.4236/me.2020.111012
1,086
Downloads
4,413
Views
Citations
Research on the Structure of China’s Enterprise Income Tax Law System
(Articles)
Yinying Wang
Beijing Law Review
Vol.2 No.2
,June 13, 2011
DOI:
10.4236/blr.2011.22007
7,259
Downloads
16,200
Views
Citations
Tax Compliance, Income Distribution and Social Norms
(Articles)
Debora Di Gioacchino
,
Fabrizio Patriarca
Theoretical Economics Letters
Vol.7 No.3
,April 24, 2017
DOI:
10.4236/tel.2017.73044
1,841
Downloads
3,463
Views
Citations
This article belongs to the Special Issue on
Inequalities and Labor Market Institutions
The Role of Fiscal Policy in the Development of the Ghanaian Economy
(Articles)
Mabel Addai
,
Elsie Odame-Amoah
,
Oguejiofor Uchenna Felicia
,
Ekua Baiden-Amissah Bentsiwaa
,
Ebenmelu Chidiebere Blessing
Open Journal of Business and Management
Vol.10 No.2
,March 15, 2022
DOI:
10.4236/ojbm.2022.102043
275
Downloads
3,239
Views
Citations
The Effect on Growth of a Tax Shift between Land Value Taxes and Income Taxes in Denmark
(Articles)
Philip Allan
,
Gohar Hovsepyan
Modern Economy
Vol.10 No.8
,August 7, 2019
DOI:
10.4236/me.2019.108119
1,105
Downloads
3,028
Views
Citations
The Influence of Tax Legislation in Promoting Downstream Beneficiation in the South African Mining Sector
(Articles)
Debra-Ann Katrina Collyer
,
Daniel Petrus Schutte
,
Pieter Van der Zwan
Theoretical Economics Letters
Vol.8 No.2
,February 7, 2018
DOI:
10.4236/tel.2018.82012
750
Downloads
1,620
Views
Citations
This article belongs to the Special Issue on
Research on Tax
Effects of Tax-Based Saving Incentives on Contribution Behavior: Lessons from the Introduction of the Riester Scheme in Germany
(Articles)
Swen Kuper
,
Thomas-Patrick Schmidt
Modern Economy
Vol.7 No.11
,September 29, 2016
DOI:
10.4236/me.2016.711117
1,596
Downloads
2,651
Views
Citations
This article belongs to the Special Issue on
Taxes
Tax Competition and Strategic Delegation with Interregional Asymmetries in Capital Endowment and Income Inequality
(Articles)
Takahiro Watanabe
Theoretical Economics Letters
Vol.9 No.5
,June 17, 2019
DOI:
10.4236/tel.2019.95092
568
Downloads
1,227
Views
Citations
The Equity-Efficiency Conflict: Improving Pareto’s Optimality Doctrine
(Articles)
Basil Dalamagas
,
John Leventides
,
Stefanos Tantos
Theoretical Economics Letters
Vol.12 No.4
,August 9, 2022
DOI:
10.4236/tel.2022.124054
114
Downloads
777
Views
Citations
The Equity-Efficiency Trade-Off in the Presence of Distorting Taxation
(Articles)
Basil Dalamagas
,
John Leventides
,
Stefanos Tantos
Theoretical Economics Letters
Vol.13 No.4
,August 22, 2023
DOI:
10.4236/tel.2023.134056
72
Downloads
249
Views
Citations
Tax Contribution and Income Gap between Urban and Rural Areas in China
(Articles)
Yichao Yu
Open Journal of Social Sciences
Vol.3 No.11
,November 17, 2015
DOI:
10.4236/jss.2015.311023
3,222
Downloads
4,277
Views
Citations
Research on Personal Income Tax Affecting Structure of Resident Consumption Expenditure in China
(Articles)
Delong Zhang
Modern Economy
Vol.8 No.2
,January 26, 2017
DOI:
10.4236/me.2017.82010
2,934
Downloads
6,719
Views
Citations
Transformations and Lorenz Curves: Sufficient and Necessary Conditions
(Articles)
Johan Fellman
Theoretical Economics Letters
Vol.6 No.3
,June 6, 2016
DOI:
10.4236/tel.2016.63050
2,003
Downloads
3,083
Views
Citations
This article belongs to the Special Issue on
Working, Jobs and Related Rights, Welfare & Pensions
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