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    دورية أكاديمية
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    المؤلفون: Jirmann, Julia

    مصطلحات موضوعية: ddc:330, H21, H23, H24, Erbschaftsteuer, Deutschland

    العلاقة: gbv-ppn:1881323315; Journal: Wirtschaftsdienst; Volume: 104; Year: 2024; Issue: 1; Pages: 42-46; http://hdl.handle.net/10419/284443Test

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    المساهمون: Ekonomická fakulta

    وصف الملف: text; application/pdf

    العلاقة: Alves, J. (2018). A DSGE model to evaluate the macroeconomic impacts of taxation (REM Working Paper No. 062-2018). SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3293899Test Andrejovska, A. (2019). Effective tax rate in the context of the economic determinants. Montenegrin Journal of Economics, 15(2), 31–40. Andries, K., Gallemore, J., & Jacob, M. (2017). The effect of corporate taxation on bank transparency: Evidence from loan loss provisions. Journal of Accounting and Economics, 63(2–3), 307–328. https://doi.org/10.1016Test/ j.jacceco.2017.03.004 Armstrong, C. S., Blouin, J. L., & Larcker, D. F. (2012). The incentives for tax planning. Journal of Accounting and Economics, 53(1–2), 391–411. https://doi.org/10.1016/j.jacceco.2011Test. 04.001 Baltagi, B. H., Li, D., & Li, Q. (2006). Transaction tax and stock market behavior: Evidence from an emerging market. Empirical Economics, 31(2), 393–408. https://doi.org/10.1007/s00181Test- 005-0022-9 Barjaktarović, L., Paunović, M., & Ječmenica, D. (2013). Development of the banking sector in CEE countries–Comparative analysis. Journal of Central Banking Theory and Practice, 2(2), 93–114. Boscá, J. E., Doménech, R., and Ferri, J., & Rubio Ramírez, J. (2019). Macroeconomic effects of taxes on banking (Working Paper No. 19/05 19/05). BBVA Research. https://doiTest. org/10.2139/ssrn.4415390 Brunnermeier, M. K., Dong, G. N., & Palia, D. (2020). Banks’ noninterest income and systemic risk. The Review of Corporate Finance Studies, 9(2), 229–255. https://doi.org/10.1093Test/ rcfs/cfaa006 Burger, A., & Moormann, J. (2008). Productivity in banks: Myths & truths of the cost income ratio. Journal of Banks and Bank Systems, 3(4), 85–94. Chaudhry, S. M., Mullineux, A., & Agarwal, N. (2015). Balancing the regulation and taxation of banking. International Review of Financial Analysis, 42, 38–52. https://doi.orgTest/ 10.1016/j.irfa.2015.01.020 Chen, S., Chen, X., Cheng, Q., & Shevlin, T. (2010). Are family firms more tax aggressive than non-family firms? Journal of Financial Economics, 95(1), 41–61. https://doi.org/10.1016Test/ j.jfineco.2009.02.003 Claessens, S., & Laeven, L. (2005). Financial dependence, banking sector competition, and economic growth. Journal of the European Economic Association, 3(1), 179–207. https:// doi.org/10.1162/1542476053295322 De Jonghe, O. (2009). Back to the basics in banking? A micro-analysis of banking system stability (NBB Working Paper, No. 167). National Bank of Belgium. https://doi.org/10.2139Test/ ssrn.1396442 Delgado, F. J., Fernandez-Rodriguez, E., & Martinez-Arias, A. (2014). Effective tax rates in corporate taxation: A quantile regression for the EU. Engineering Economics, 25(5), 487–496. https://doi.org/10.5755/j01.ee.25.5.4531Test Deutsch, N., & Pintér, É. (2018). The link between corporate social responsibility and financial performance in the Hungarian banking sector in the years following the global crisis. Financial and Economic Review, 17(2), 124–145. https://doi.org/10.25201/FER.17.2.124145Test Dias, L. P. J. V., & Reis, G. P. M. (2018). The relationship between the effective tax rate and the nominal rate. Contaduría y Administración, 63(2), 970–990. https://doi.org/10.22201Test/ FCA.24488410E.2018.1609 Dietrich, A., & Wanzenried, G. (2011). Determinants of bank profitability before and during the crisis: Evidence from Switzerland. Journal of International Financial Markets, Institutions and Money, 21(3), 307–327. https://doiTest. org/10.1016/j.intfin.2010.11.002 ECB. (2020). European Central Bank: Statistical data warehouse. European Central Bank. https://sdw.ecb.europa.eu/home.doTest Farah, B., Elias, R., Chakravarty, D., & Beamish, P. (2021). Host country corporate income tax rate and foreign subsidiary survival. Journal of World Business, 56(2), 101186. https://doi.org/10.1016/j.jwb.2020.101186Test Feeny, S., Gillman, M., & Harris, M. N. (2005). Econometric accounting of the Australian corporate tax rates: A firm panel example (Cardiff Economics Working Paper). Cardiff University. Fernández-Rodríguez, E., García-Fernández, R., & Martínez-Arias, A. (2021). Business and institutional determinants of effective tax rate in emerging economies. Economic Modelling, 94, 692–702. https://doi.org/10.1016Test/ j.econmod.2020.02.011 Fernández-Rodríguez, E., & Martínez- Arias, A. (2014). Determinants of the effective tax rate in the BRIC countries. Emerging Markets Finance and Trade, 50(3), 214–228. https://doi.org/10.2753/ree1540-496x5003s313Test Fiordelisi, F., Marques-Ibanez, D., & Molyneux, P. (2011). Efficiency and risk in European banking. Journal of Banking & Finance, 35(5), 1315–1326. https://doi.org/10.1016Test/ j.jbankfin.2010.10.005 Gallemore, J., Mayberry, M., & Wilde, J. (2017). Corporate taxation and bank outcomes: Evidence from US state taxes. University of Chicago, Florida and Lowa Graduate School of Business. Gambacorta, L., & Murcia, A. (2020). The impact of macroprudential policies in Latin America: An empirical analysis using credit registry data. Journal of Financial Intermediation, 42, 100828. https://doi.org/10.1016/j.jfiTest. 2019.04.004 Gaston, E., & Song, M. I. (2014). Supervisory roles in loan loss provisioning in countries implementing IFRS (Working Paper No. IMF 14-170). International Monetary Fund. https:// doi.org/10.5089/9781484381120.001 Gawehn, V. (2019). Banks and corporate income taxation: A review. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3498843Test Gechert, S., & Heimberger, P. (2022). Do corporate tax cuts boost economic growth? European Economic Review, 147, 104157. https:// doi.org/10.1016/j.euroecorev.2022.104157 Gilson, R. J., & Schizer, D. M. (2003). Understanding venture capital structure: A tax explanation for convertible preferred stock. Harvard Law Review, 116(3), 874–916. Glova, J., Bernatik, W., & Tulai, O. (2020). Determinant effects of political and economic factors on country risk: An evidence from the EU countries. Montenegrin Journal of Economics, 16(1), 37–53. https://doi.org/10.14254/1800-5845/2020.16-1.3Test Goda, T., & Ballesteros, S. (2020). The impact of effective corporate tax rates on investment (Working Paper No. 20–18). SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3635511Test Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2–3), 127–178. https://doiTest. org/10.1016/j.jacceco.2010.09.002 Hau, H. (2006). The role of transaction costs for financial volatility: Evidence from the Paris bourse. Journal of the European Economic Association, 4(4), 862–890. https://doi.orgTest/ 10.1162/jeea.2006.4.4.862 Immervoll, H. (2000). The impact of inflation on income tax and social insurance contributions in Europe (EUROMOD Working Paper No. EM2/00). University of Essex. Institute for Social and Economic Research. Inkabova, M., Andrejovska, A., & Glova, J. (2021). The impact of environmental taxes on agriculture – The case of Slovakia. Polish Journal of Environmental Studies, 30(4), 3085– 3097. https://doi.org/10.15244/pjoes/130729Test Kohlscheen, E., Murcia Pabón, A., & Contreras, J. (2018). Determinants of bank profitability in emerging markets (BIS Working Paper No. 686). Bank for International Settlements. Langedijk, S., Nicodeme, G., Pagano, A., & Rossi, A. (2014). Debt bias in corporate taxation and the costs of banking crises in the EU. Taxation Papers, 50, 1–37. Liu, X., & Cao, S. (2007). Determinants of corporate effective tax rates: Evidence from listed companies in China. Chinese Economy, 40(6), 49–67. https://doi.org/10.2753Test/ CES1097-1475400603 Mahenthiran, S., & Kasipillai, J. (2012). Influence of ownership structure and corporate governance on effective tax rates and tax planning: Malaysian evidence. Australian Tax Forum, 27, 941–969. https://doi.org/10.2139Test/ ssrn.2384718 Manzon, G. B., & Plesko, G. A. (2001). The relation between financial and tax reporting measures of income. Tax Law Review, 55, 175. Masiukiewicz, P., & Dec, P. (2012). Growth, finance and regulation: Special taxes in banking. Perspectives of Innovations, Economics and Business, 11(2), 61–68. Murphy, C. (2017). GST and how to tax Australian banking. Australian GST Journal, 17(2), 84–105. Nicodème, G. (2002). Sector and size effects on effective corporate taxation (Economic Paper No. 175 – August 2002, ECFIN/214/02-EN). European Commission. Overesch, M., & Wolff, H. (2019). Financial transparency to the rescue: Effects of countryby- country reporting in the EU banking sector on tax avoidance. Contemporary Accounting Research, 38(3), 1616–1642. Podviezko, A., Parfenova, L., & Pugachev, A. (2019). Tax competitiveness of the new EU member states. Journal of Risk and Financial Management, 12(1), 34. https://doi.orgTest/ 10.3390/jrfm12010034 Purina, M. (2017). Factors affecting effective corporate income tax rate of the Czech and Russian ‘blue chips’ in 2012-2015. European Financial and Accounting Journal, 12(1), 51–69. https://doi.org/10.18267/j.efaj.177Test Racicot, F.-É., & Théoret, R. (2018). Multimoment risk, hedging strategies, & the business cycle. International Review of Economics & Finance, 58, 637–675. https://doi.org/10.1016Test/ j.iref.2018.07.006 Richardson, G., & Lanis, R. (2007). Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia. Journal of Accounting and Public Policy, 26(6), 689–704. https://doi.org/10.1016/j.jaccpubpolTest. 2007.10.003 Schandlbauer, A. (2017). How do financial institutions react to a tax increase? Journal of Financial Intermediation, 30, 86–106. https:// doi.org/10.1016/j.jfi.2016.08.002 Shevlin, T., Thornock, J., & Williams, B. (2017). An examination of firms’ responses to tax forgiveness. Review of Accounting Studies, 22(2), 577–607. https://doi.org/10.1007/s11142Test- 017-9390-6 Slemrod, J. (2004). Are corporate tax rates, or countries, converging? Journal of Public Economics, 88(6), 1169–1186. https://doi.orgTest/ 10.1016/S0047-2727(03)00061-6 Sosnowski, M. (2020). A fair tax policy as a source of competitiveness of the national economy. In 35th IBIMA Conference: Seville: Education Excellence and Innovation Management: A 2025 Vision to Sustain Economic Development during Global Challenges (pp. 16611–16622). IBIMA. Spengel, C., Heckemeyer, J. H., & Streif, F. (2016). The effect of inflation and interest rates on forward-looking effective tax rates (Taxation Papers – Working Paper No. 63). European Union Publications Office. https://doi.orgTest/ 10.2778/020392 Stavarek, D. (2005). Banking efficiency in Visegrad countries before joining the European Union. SSRN Electronic Journal. https://doiTest. org/10.2139/ssrn.671664 Sundaresan, S. M., & Wang, Z. (2014). Strategic bank liability structure under capital requirements. SSRN Electronic Journal. https:// doi.org/10.2139/ssrn.2495579 UNCTAD. (2020). World investment report 2020 – International production beyond the pandemic (United Nations publication – UNCTAD/ WIR/2020). United Nations. Valentinyi, A. (2012). The Hungarian crisis. CEPR. https://voxeu.org/article/hungarian-crisisTest? quicktabs_tabbed_recent_articles_block=0 Vella, J. (2015). Corporate tax practices and aggressive tax planning in the EU. Depth analysis for the ECON Committee. European Parlament. Wilkinson, B. R., Cahan, S. F., & Jones, G. (2001). Strategies and dividend imputation: The effect of foreign and domestic ownership on average effective tax rates. Journal of International Accounting, Auditing and Taxation, 10(2), 157–175. https://doi.org/10.1016Test/ S1061-9518(01)00042-8 Zeng, D., & Peng, S. (2021). Symmetric tax competition and welfare with footloose capital. Journal of Regional Science, 61(2), 472–491. https://doi.org/10.1111/jors.12517Test; Ekonomie a Management; Economics and Management; true; https://dspace.tul.cz/handle/15240/174718Test

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