인용/피인용
우리나라 법인세수의 결정요인에 대한 실증분석
이영숙
2018년
' 우리나라 법인세수의 결정요인에 대한 실증분석' 의 참고문헌
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법인세 실효세율 변화의 요인 분해김유찬 [2017]
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Why has UK Corporation Tax Raised So Much Revenue?Devereux, M. P. [2005]
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Why Pay More? Corporate Tax Avoidance Through Transfer Pricing in OECD CountriesBartelsman, E. [2003]
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Why Have Corporate Tax Revenues DeclinedAuerbach, A. J. [1987]
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Who Benefits From State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous FirmsSuárez Serrato, J. C. [2016]
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What Has Been the Tax Competition Experience of the Last 20 Years?Griffith, R. [2004]
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The Structure of State Corporate Taxation and Its Impact on State Revenues and Economic ActivitySuárez Serrato, J. C. [2018]
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The New Political Economy of Taxation in Advanced Capitalist DemocraciesSwank, D. [2002]
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The Disappearing Tax Base: Is Foreign Direct Investment Eroding Corporate Income Taxes?Gropp, R. [2000]
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Tax Bases, Tax Rates and the Elasticity of Reported IncomeKopczuk, W. [2005]
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Revenue-Maximizing Corporate Income Taxes : The Laffer Curve in OECD CountriesBrill, A. [2007]
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How Do Corporate Tax Bases Change When Corporate Tax Rates Change? With Implications For the Tax Rate Elasticity of Corporate Tax RevenuesKawano, L. [2016]
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Globalisation, Capital Mobility, and Tax Competition: Theory and Evidence From OECD CountriesBretschger, L [2002]
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Foreign Direct Investment and the Prospects for Tax Co-ordination in EuropeBénassy-Quéré, A. [2000]
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Foreign Direct Investment and Tax CompetitionMutti, J. [2004]
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Developments in the Taxation of Corporate Profit in the OECD Since 1965: Rates, Bases and RevenuesDevereux, M. [2007]
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Corporate Tax Revenues in OECD countriesClausing, K. A. [2007]
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Changes in Corporate Tax RevenueDouglas, A. V. [1990]
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Are Corporate Tax Rates, or Countries, Converging?Slemrod, J. [1186]