Tobin’s q; Corporate Tax Rate; Interest Tax Shields; RBC Model; Cost of Capital - Articles

Green Tax Policy, Environmental Decentralization and Energy Consumption: Evidence from China (Articles)

Xiuyue Deng, Hao Huang

Modern Economy Vol.11 No.9, September 21, 2020

DOI: 10.4236/me.2020.119109 1,139 Downloads 3,446 Views Citations
Research on the Implementation of New Tax Break for Micro and Small Companies (Articles)

Xinliu Wei

Open Journal of Social Sciences Vol.9 No.6, June 25, 2021

DOI: 10.4236/jss.2021.96023 414 Downloads 1,217 Views Citations
Introduction to Brazilian Constitutional Tax Law System (Articles)

Renato Lopes Becho, Rafael Kaue Feltrim Oliveira#

Beijing Law Review Vol.12 No.3, September 27, 2021

DOI: 10.4236/blr.2021.123050 371 Downloads 2,071 Views Citations
Evaluating Impact of Tax Burden on State Financial Stability: Empirical Research of EU Countries (Articles)

Simonas Skarzauskas

Theoretical Economics Letters Vol.11 No.6, December 7, 2021

DOI: 10.4236/tel.2021.116071 434 Downloads 2,522 Views Citations
Towards a World History of Economic Thought: A China Monetary Perspective (Articles)

Niv Horesh

Open Journal of Social Sciences Vol.10 No.2, February 18, 2022

DOI: 10.4236/jss.2022.102011 334 Downloads 1,679 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 425 Downloads 1,415 Views Citations
Wage Bargaining and Welfare Benefits in the Time of Covid-19. Bipartite Sectoral Funds and Labor Market Equilibrium (Articles)

Giuseppe Croce, Riccardo Tilli

Modern Economy Vol.13 No.6, June 9, 2022

DOI: 10.4236/me.2022.136041 219 Downloads 1,145 Views Citations
Estimating Tax Revenue Elasticity of Municipal Tobacco Taxes by Region with Average Adjustment Lags (Articles)

Shunsuke Sekiguchi, Toshihiro Watanabe

Current Urban Studies Vol.10 No.2, June 23, 2022

DOI: 10.4236/cus.2022.102019 203 Downloads 1,014 Views Citations
Financial Projections and Acceptability of Earmarked Fuel Levy to Finance Health in Tanzania—A Pilot Study (Articles)

Amani Thomas Mori, Pål Sebastian Vognstølen

Modern Economy Vol.13 No.6, June 23, 2022

DOI: 10.4236/me.2022.136043 376 Downloads 1,360 Views Citations
Analysis of the Influence Mechanisms of Environmental Management System Certification on the Green Innovation of Enterprises: The Exogenous Shock Effect of Environmental Protection Tax (Articles)

Guoping Liao, Shihang Yang

Modern Economy Vol.14 No.5, May 31, 2023

DOI: 10.4236/me.2023.145036 274 Downloads 1,160 Views Citations
The Relevance of Jurisprudence in Tax Law: An Analysis from the Perspective of Brazilian System of Precedents (Articles)

Renato Lopes Becho, Katia Locoselli Gutierres

Beijing Law Review Vol.14 No.2, June 20, 2023

DOI: 10.4236/blr.2023.142047 234 Downloads 1,231 Views Citations
The Factors Influencing Manufacturers’ Preference and Use of Electronic Tax Stamps (ETS) in Morogoro Region, Tanzania (Articles)

Leah Ezekiel Mnjeja, Alexis Naho, Lazaro Athanas Mwonge

Open Journal of Social Sciences Vol.11 No.10, October 7, 2023

DOI: 10.4236/jss.2023.1110003 255 Downloads 1,293 Views Citations
Fairness in Climate Change Mitigation: The Case of Carbon Taxation (Articles)

Bahareh Ghafouri

American Journal of Climate Change Vol.12 No.4, November 14, 2023

DOI: 10.4236/ajcc.2023.124025 412 Downloads 1,903 Views Citations
The Scope and Hierarchy of the Principle of Legality in Tax Law: An Analysis from the Perspective of Brazilian System (Articles)

Celeste Maria Vásquez Dan Lins

Beijing Law Review Vol.14 No.4, December 27, 2023

DOI: 10.4236/blr.2023.144124 238 Downloads 1,147 Views Citations
A Multifactor VAT Gap Comparative Analysis in the European Union (Articles)

Dimitris Balios, Spyridon Pierrakos, Stefanos Tantos

Theoretical Economics Letters Vol.14 No.3, June 13, 2024

DOI: 10.4236/tel.2024.143043 178 Downloads 1,122 Views Citations
Local Tax Determinants an Unbalanced Panel Data Analysis: Evidence in Moroccan Municipalities (Articles)

Lina Benabdellah, Othmane Fahim

Theoretical Economics Letters Vol.14 No.3, June 26, 2024

DOI: 10.4236/tel.2024.143053 206 Downloads 858 Views Citations
Software Taxation from the Perspective of the Recent Decisions of the Brazilian Supreme Court (STF) in ADI’s 1945/MT and 5659/MG (Articles)

Gustavo de Mello Vianna Gudin Di Marzo, Elizabeth Nazar Carrazza

Beijing Law Review Vol.15 No.3, September 14, 2024

DOI: 10.4236/blr.2024.153071 88 Downloads 585 Views Citations
Sustainable Development Goals and Taxation in the Brazilian Constitution (Articles)

Fernando Scaff, Lise Tupiassu

Beijing Law Review Vol.15 No.3, September 27, 2024

DOI: 10.4236/blr.2024.153095 114 Downloads 616 Views Citations
Tax Managerial Model of Public Institutions
—Case of Urban Transport Service and Communication Routes (Articles)

Gracia Kasongo

Open Journal of Social Sciences Vol.12 No.10, October 18, 2024

DOI: 10.4236/jss.2024.1210010 91 Downloads 571 Views Citations
Fostering Early Financial and Tax Understanding: Integrating Concepts into Education (Articles)

Georgia Manolakou

Open Journal of Social Sciences Vol.12 No.10, October 28, 2024

DOI: 10.4236/jss.2024.1210026 162 Downloads 1,144 Views Citations

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