Special tax regimes and the choice of organizational form: Evidence from the European Tonnage Taxes
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DOI: 10.1016/j.jpubeco.2012.10.005
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Citations
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- Anna, Merika & Anna, Triantafyllou & George, Zombanakis, 2019. "Wage and tax competitiveness: The case of Hellenic shipping," Transportation Research Part A: Policy and Practice, Elsevier, vol. 119(C), pages 255-270.
- Agrawal, David R. & Mardan, Mohammed, 2019.
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- David R. Agrawal & Mohammed Mardan, 2018. "Will Destination-Based Taxes be Fully Exploited when Available? An Application to the U.S. Commodity Tax System," CESifo Working Paper Series 7365, CESifo.
- Massenz, Gabriella, 2023. "On the behavioral effects of tax policy," Other publications TiSEM eb44a9f7-b859-480d-b2e4-4, Tilburg University, School of Economics and Management.
- Ian W.H. Parry & Mr. Dirk Heine & Kelley Kizzier & Tristan Smith, 2018. "Carbon Taxation for International Maritime Fuels: Assessing the Options," IMF Working Papers 2018/203, International Monetary Fund.
- Claudio Agostini & Eduardo Engel & Andrea Repetto & Damian Vergara, 2017. "Individual Tax Planning and Small Business Creation: Evidence on the Impact of Special Tax Regimes in Chile," Working Papers wp_054, Adolfo Ibáñez University, School of Government.
- David R. Agrawal & William F. Fox, 2021.
"Taxing Goods and Services in a Digital Era,"
National Tax Journal, University of Chicago Press, vol. 74(1), pages 257-301.
- David R. Agrawal & William F. Fox, 2020. "Taxing Goods and Services in a Digital Era," CESifo Working Paper Series 8708, CESifo.
- Annette Alstadsæter & Martin Jacob, 2013.
"Who Participates in Tax Avoidance?,"
CESifo Working Paper Series
4219, CESifo.
- Alstadsæter, Annette & Jacob, Martin, 2013. "Who participates in tax avoidance?," arqus Discussion Papers in Quantitative Tax Research 148, arqus - Arbeitskreis Quantitative Steuerlehre.
- Claudio A. Agostini & Eduardo Engel & Andrea Repetto & Damián Vergara, 2018. "Using small businesses for individual tax planning: evidence from special tax regimes in Chile," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(6), pages 1449-1489, December.
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More about this item
Keywords
Special tax regimes; Tax incentives; Organizational form; Tonnage tax;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- L22 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Organization and Market Structure
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