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author_facet:"Hanappi, Tibor"
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said corporation »
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1
Corporate
Effective Tax Rates : Model Description and Results from 36 OECD and Non-OECD Countries
by
Hanappi, Tibor
Published 2018
OECD Publishing
“
... of
corporate
tax systems on investment thus needs to build on
a
consistent methodological framework covering...
”
Read Now
2
Unintended technology-bias in
corporate
income taxation : The case of electricity generation in the low-carbon transition
by
Dressler, Luisa
Published 2018
OECD Publishing
“
... represents
a
form of unintentional misalignment of the
corporate
tax system with decarbonisation objectives,...
”
Read Now
3
Corporate
effective tax rates for R&D : The case of expenditure-based R&D tax incentives
by
González Cabral, Ana Cinta
Published 2021
OECD Publishing
“
...R&D tax incentives have become
a
widely used policy tool to promote business R&D. How do they shape...
”
Read Now
4
How does
corporate
taxation affect business investment? : Evidence from aggregate and firm-level data
by
Hanappi, Tibor
Published 2023
OECD Publishing
“
... the last thirty years, reflecting
a
fall in both interest rates and
corporate
tax rates. This raises...
”
Read Now
5
Assessing tax relief from targeted investment tax incentives through
corporate
effective tax rates...
by
Celani, Alessandra
Published 2022
OECD Publishing
“
... their impacts across countries. This paper develops
a
methodology to calculate forward-looking
corporate
...
”
Read Now
6
Taxation and Investment in India
by
Thomas, Alastair
Published 2017
OECD Publishing
“
... business tax reform, including
a
staged reduction of the
corporate
income tax rate and removal of
a
range...
”
Read Now
7
Loss carryover provisions : Measuring effects on tax symmetry and automatic stabilisation
by
Hanappi, Tibor
Published 2018
OECD Publishing
“
... that perfect intertemporal loss offsets are
a
necessary condition for the neutrality of
corporate
taxation...
”
Read Now
8
Tax and Investment by Multinational Enterprises
by
Hanappi, Tibor
Published 2023
OECD Publishing
“
... Enterprise (MNE) investment to
corporate
income taxation using
a
panel of unconsolidated subsidiary-level...
”
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336 - Public finance
7
330 - Economics
5
333 - Economics of land & energy
1
600 - Technology
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Language
English
8
Collection
OECD Books and Papers
8
Author
Hanappi, Tibor
Dressler, Luisa
2
Appelt, Silvia
1
Celani, Alessandra
1
González Cabral, Ana Cinta
1
Harding, Michelle
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Joumard, Isabelle
1
Millot, Valentine
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Thomas, Alastair
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Turban, Sébastien
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1
van Dender, Kurt
1
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