haku: @author Huizinga, H. / yhteensä: 10
viite: 3 / 10
| Tekijä: | Huizinga, H. Nicodème, G. |
| Otsikko: | Foreign ownership and corporate income taxation: an empirical evaluation |
| Lehti: | European Economic Review
2006 : JUL, VOL. 50:5, p. 1223-1244 |
| Asiasana: | company taxation competition stock ownership taxation |
| Kieli: | eng |
| Tiivistelmä: | According to the authors, countries with high foreign ownership are expected to impose relatively heavy corporate taxes. This article aims to empirically test whether this is the case. The results indicate consistency with the original intuition and that there is an economically significant positive relationship between foreign ownership and tax burdens in Europe. |
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