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ISSN
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Corporate Deductibility Provisions and Financial Constraints of Innovative Entrepreneurs
(Articles)
Wolfgang Eggert
,
Sebastian Heitzmann
Theoretical Economics Letters
Vol.7 No.6
,September 14, 2017
DOI:
10.4236/tel.2017.76108
898
Downloads
1,651
Views
Citations
This article belongs to the Special Issue on
Public Economics
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
1,059
Downloads
4,305
Views
Citations
Reconstruction of International Tax Rules to Meet the Challenges of Digital Economy
(Articles)
Wei Xu
Beijing Law Review
Vol.14 No.1
,March 7, 2023
DOI:
10.4236/blr.2023.141007
136
Downloads
641
Views
Citations
The Influence of New Enterprise Tax Reform on Foreign Invested Enterprises in China—Based on Computable General Equilibrium (CGE) Analysis
(Articles)
Zhiqiang Ye
,
Liqing Chen
,
Yaling Shan
Modern Economy
Vol.7 No.11
,September 26, 2016
DOI:
10.4236/me.2016.711114
1,460
Downloads
2,513
Views
Citations
This article belongs to the Special Issue on
Taxes
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
979
Downloads
4,610
Views
Citations
This article belongs to the Special Issue on
Research on Tax
Will Corporate Tax Avoidance Lead to Forced Executives Turnover?
(Articles)
Tian Yu
American Journal of Industrial and Business Management
Vol.10 No.2
,February 13, 2020
DOI:
10.4236/ajibm.2020.102017
717
Downloads
1,768
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
7,238
Downloads
16,152
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
1,831
Downloads
3,435
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
269
Downloads
3,149
Views
Citations
Perspective of Problems and Countermeasures by the Analysis of the Collection Data on the Personal Income Tax Collection and Administration of High Income Groups
(Articles)
Chunyan Pan
Open Journal of Social Sciences
Vol.3 No.10
,October 26, 2015
DOI:
10.4236/jss.2015.310018
6,604
Downloads
8,641
Views
Citations
Impact of Executive Compensation Incentives on Corporate Tax Avoidance
(Articles)
Yishu Wang
,
Jia Yao
Modern Economy
Vol.12 No.12
,December 20, 2021
DOI:
10.4236/me.2021.1212094
541
Downloads
2,482
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
1,091
Downloads
2,988
Views
Citations
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
1,589
Downloads
2,632
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
565
Downloads
1,213
Views
Citations
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
190
Downloads
664
Views
Citations
The Dilemma and Solution of the Multilateral Legal Framework of International Taxation
(Articles)
Wei Xu
Beijing Law Review
Vol.14 No.2
,June 15, 2023
DOI:
10.4236/blr.2023.142042
74
Downloads
425
Views
Citations
Corporate Social Responsibility Disclosure, Political Connection and Tax Aggressiveness: Evidence from China’s Capital Markets
(Articles)
Xiaodan Chen
Open Journal of Business and Management
Vol.6 No.1
,January 25, 2018
DOI:
10.4236/ojbm.2018.61010
1,682
Downloads
4,879
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
1,001
Downloads
1,992
Views
Citations
Does Corporate Tax Avoidance Influence Firm Leverage of Vietnamese Listed Companies?
(Articles)
Hoang Thi Mai Khanh
,
Nguyen Vinh Khuong
Theoretical Economics Letters
Vol.9 No.4
,April 26, 2019
DOI:
10.4236/tel.2019.94069
847
Downloads
2,609
Views
Citations
Board of Directors’ Characteristics and Tax Aggressiveness: Evidence from Jordanian Listed Firms
(Articles)
Luai Aburajab
,
Bassam Maali
,
Monther Jaradat
,
Malek Alsharairi
Theoretical Economics Letters
Vol.9 No.7
,October 28, 2019
DOI:
10.4236/tel.2019.97171
1,787
Downloads
5,943
Views
Citations
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