Matches in SemOpenAlex for { <https://semopenalex.org/work/W2989766610> ?p ?o ?g. }
Showing items 1 to 75 of
75
with 100 items per page.
- W2989766610 abstract "This paper analyzes corporate tax-related policies and the difference between them in developed and developing countries. I show that the relationship between financial development and corporate income tax rates as well as the tax administrations’ effectiveness follows a U-shaped pattern, a discrepancy to the observation that developing countries usually have the weakest administrative structures. However, this observation can be explained under the premise that the tax administration’s effectiveness is determined at a later stage, and not simultaneously with the corporate tax rate. Moreover, I show that, under this premise, fighting tax havens increases tax revenues in developed countries, but decreases them in developing countries. Instead, if policies are simultaneously considered, the fight against tax havens will also benefit developing countries." @default.
- W2989766610 created "2019-12-05" @default.
- W2989766610 creator A5040205504 @default.
- W2989766610 date "2019-01-01" @default.
- W2989766610 modified "2023-09-27" @default.
- W2989766610 title "Corporate Taxation, Tax Administration and Financial Development" @default.
- W2989766610 hasPublicationYear "2019" @default.
- W2989766610 type Work @default.
- W2989766610 sameAs 2989766610 @default.
- W2989766610 citedByCount "0" @default.
- W2989766610 crossrefType "posted-content" @default.
- W2989766610 hasAuthorship W2989766610A5040205504 @default.
- W2989766610 hasConcept C100001284 @default.
- W2989766610 hasConcept C10138342 @default.
- W2989766610 hasConcept C111326686 @default.
- W2989766610 hasConcept C121964417 @default.
- W2989766610 hasConcept C138885662 @default.
- W2989766610 hasConcept C144133560 @default.
- W2989766610 hasConcept C162324750 @default.
- W2989766610 hasConcept C18547055 @default.
- W2989766610 hasConcept C2778023277 @default.
- W2989766610 hasConcept C2779836051 @default.
- W2989766610 hasConcept C2992972582 @default.
- W2989766610 hasConcept C41895202 @default.
- W2989766610 hasConcept C50522688 @default.
- W2989766610 hasConcept C51303962 @default.
- W2989766610 hasConcept C514942387 @default.
- W2989766610 hasConcept C551662922 @default.
- W2989766610 hasConcept C55214782 @default.
- W2989766610 hasConcept C83864248 @default.
- W2989766610 hasConceptScore W2989766610C100001284 @default.
- W2989766610 hasConceptScore W2989766610C10138342 @default.
- W2989766610 hasConceptScore W2989766610C111326686 @default.
- W2989766610 hasConceptScore W2989766610C121964417 @default.
- W2989766610 hasConceptScore W2989766610C138885662 @default.
- W2989766610 hasConceptScore W2989766610C144133560 @default.
- W2989766610 hasConceptScore W2989766610C162324750 @default.
- W2989766610 hasConceptScore W2989766610C18547055 @default.
- W2989766610 hasConceptScore W2989766610C2778023277 @default.
- W2989766610 hasConceptScore W2989766610C2779836051 @default.
- W2989766610 hasConceptScore W2989766610C2992972582 @default.
- W2989766610 hasConceptScore W2989766610C41895202 @default.
- W2989766610 hasConceptScore W2989766610C50522688 @default.
- W2989766610 hasConceptScore W2989766610C51303962 @default.
- W2989766610 hasConceptScore W2989766610C514942387 @default.
- W2989766610 hasConceptScore W2989766610C551662922 @default.
- W2989766610 hasConceptScore W2989766610C55214782 @default.
- W2989766610 hasConceptScore W2989766610C83864248 @default.
- W2989766610 hasLocation W29897666101 @default.
- W2989766610 hasOpenAccess W2989766610 @default.
- W2989766610 hasPrimaryLocation W29897666101 @default.
- W2989766610 hasRelatedWork W1196793722 @default.
- W2989766610 hasRelatedWork W1533872811 @default.
- W2989766610 hasRelatedWork W1576633400 @default.
- W2989766610 hasRelatedWork W1833344228 @default.
- W2989766610 hasRelatedWork W1976616269 @default.
- W2989766610 hasRelatedWork W1981474178 @default.
- W2989766610 hasRelatedWork W2060930868 @default.
- W2989766610 hasRelatedWork W2133340590 @default.
- W2989766610 hasRelatedWork W2342123738 @default.
- W2989766610 hasRelatedWork W2501713720 @default.
- W2989766610 hasRelatedWork W2780821877 @default.
- W2989766610 hasRelatedWork W2912963527 @default.
- W2989766610 hasRelatedWork W2992811888 @default.
- W2989766610 hasRelatedWork W3007197242 @default.
- W2989766610 hasRelatedWork W3013068181 @default.
- W2989766610 hasRelatedWork W3109617650 @default.
- W2989766610 hasRelatedWork W3123433080 @default.
- W2989766610 hasRelatedWork W3123760270 @default.
- W2989766610 hasRelatedWork W3124694719 @default.
- W2989766610 hasRelatedWork W3179125405 @default.
- W2989766610 isParatext "false" @default.
- W2989766610 isRetracted "false" @default.
- W2989766610 magId "2989766610" @default.
- W2989766610 workType "article" @default.