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

Whether Tax Preference Promotes Innovation in Enterprises? (Articles)

Zhenguang Huang

Modern Economy Vol.10 No.2, January 31, 2019

DOI: 10.4236/me.2019.102025 1,303 Downloads 2,548 Views Citations
Does Corporate Tax Avoidance Influence Firm Leverage of Vietnamese Listed Companies? (Articles)

Hoang Thi Mai Khanh, Nguyen Vinh Khuong

Theoretical Economics Letters Vol.9 No.4, April 26, 2019

DOI: 10.4236/tel.2019.94069 1,154 Downloads 3,424 Views Citations
Board of Directors’ Characteristics and Tax Aggressiveness: Evidence from Jordanian Listed Firms (Articles)

Luai Aburajab, Bassam Maali, Monther Jaradat, Malek Alsharairi

Theoretical Economics Letters Vol.9 No.7, October 28, 2019

DOI: 10.4236/tel.2019.97171 2,255 Downloads 7,040 Views Citations
The Impact of Tax Incentives on R&D Investment and Corporate Competitiveness: A Case Study of CATL (Articles)

Yanyun Yang, Jian Xue

Open Journal of Business and Management Vol.14 No.1, January 20, 2026

DOI: 10.4236/ojbm.2026.141035 94 Downloads 855 Views Citations
An Alternative Funding Model for Agribusiness Research in Canada (Articles)

Adam Dale, Elliott Currie

Agricultural Sciences Vol.6 No.9, September 21, 2015

DOI: 10.4236/as.2015.69093 4,413 Downloads 5,583 Views Citations
Model of the International Financial Grid and the Panama Papers (Articles)

Frederick Betz

Theoretical Economics Letters Vol.7 No.4, June 13, 2017

DOI: 10.4236/tel.2017.74056 1,711 Downloads 3,051 Views Citations
An Analysis of the Expected Effect of Levying Inheritance Tax on Capital Outflows (Articles)

Chengfei Qiu

Technology and Investment Vol.9 No.1, February 7, 2018

DOI: 10.4236/ti.2018.91002 1,040 Downloads 2,333 Views Citations
Tax Competition and Strategic Delegation with Interregional Asymmetries in Capital Endowment and Income Inequality (Articles)

Takahiro Watanabe

Theoretical Economics Letters Vol.9 No.5, June 17, 2019

DOI: 10.4236/tel.2019.95092 731 Downloads 1,800 Views Citations
Tax Knowledge, Penalties and Tax Compliance in Small and Medium Scale Enterprises in Nigeria (Articles)

Adesina Olugoke Oladipupo, Uyioghosa Obazee

iBusiness Vol.8 No.1, March 2, 2016

DOI: 10.4236/ib.2016.81001 12,040 Downloads 31,825 Views Citations
Effects of Tax Audit on Tax Compliance and Remittance of Tax Revenue in Ekiti State (Articles)

Clement Olatunji Olaoye, Ayodele Temitope Ekundayo

Open Journal of Accounting Vol.8 No.1, January 31, 2019

DOI: 10.4236/ojacct.2019.81001 4,378 Downloads 19,845 Views Citations
A Research on Interbank Loan Interest Rate Fluctuation Characteristics and the VaR Risk of China’s Commercial Banks (Articles)

Baoqian Wang, Cheng Wang, Xikun Zhang

Modern Economy Vol.3 No.6, October 31, 2012

DOI: 10.4236/me.2012.36097 5,998 Downloads 9,372 Views Citations
Research on Personal Income Tax Affecting Structure of Resident Consumption Expenditure in China (Articles)

Delong Zhang

Modern Economy Vol.8 No.2, January 26, 2017

DOI: 10.4236/me.2017.82010 3,180 Downloads 7,495 Views Citations
Macroeconomic Determinants of the Mobilization of Tax Revenues of the Countries of the West African Economic and Monetary Union (WAEMU) (Articles)

Issa Larba Kobyagda

Modern Economy Vol.10 No.1, January 22, 2019

DOI: 10.4236/me.2019.101017 1,237 Downloads 3,563 Views Citations
Corporate Deductibility Provisions and Financial Constraints of Innovative Entrepreneurs (Articles)

Wolfgang Eggert, Sebastian Heitzmann

Theoretical Economics Letters Vol.7 No.6, September 14, 2017

DOI: 10.4236/tel.2017.76108 1,057 Downloads 2,078 Views Citations
This article belongs to the Special Issue on Public Economics
What Should the Optimal Income Tax Rate Be? (Articles)

Nissim Ben David, Garyn Tal Sharon

Modern Economy Vol.10 No.8, August 28, 2019

DOI: 10.4236/me.2019.108124 947 Downloads 2,661 Views Citations
The Estimation of Property Tax Capitalisation in the Korean Taxation Context (Articles)

Hyung Min Kim, Kyoung-Seok Jang, Youn-Kyoung Hur

Current Urban Studies Vol.1 No.4, December 13, 2013

DOI: 10.4236/cus.2013.14012 4,812 Downloads 8,067 Views Citations
Tax Contribution and Income Gap between Urban and Rural Areas in China (Articles)

Yichao Yu

Open Journal of Social Sciences Vol.3 No.11, November 17, 2015

DOI: 10.4236/jss.2015.311023 3,453 Downloads 4,955 Views Citations
Easy Entry and Fast Strengthening Economy with the Monetary and Fiscal Policy (Articles)

Borys Lavronenko

Modern Economy Vol.15 No.2, February 29, 2024

DOI: 10.4236/me.2024.152010 625 Downloads 1,651 Views Citations
Economic Commentary on British Columbia’s Climate Action Tax Credit: How Is It Creating an Equitable Environment in B.C.? (Articles)

Sia Sinha

Open Journal of Business and Management Vol.11 No.5, September 26, 2023

DOI: 10.4236/ojbm.2023.115136 230 Downloads 907 Views Citations
Does the Depreciation of RMB Exchange Rate Inhibit the Innovation of Export Enterprises? (Articles)

Guohui Yang

Modern Economy Vol.9 No.2, February 28, 2018

DOI: 10.4236/me.2018.92022 1,064 Downloads 2,507 Views Citations

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