In this study, I review the empirical literature on the real effects of corporate taxation. I define
real effects broadly as firms' investment responses, corporate risk taking, capital structure …

The empirical literature on the impact of corporate taxes on economic growth reaches
ambiguous conclusions: corporate tax cuts increase, reduce, or do not significantly affect …

The tax literature of the past two decades has been dominated by empirical studies on
corporate tax avoidance. What this literature lacks, however, are a quantitative synthesis of …

The purpose of the study is to examine the effects of the corporate tax rate on sustainable
development in the BRIC and CIVETS countries. This research employs a panel dataset for …

Effective policymakers must balance the demands of formulating a corporate tax system that
spurs economic activity (eg, investment) while promoting a “level playing field” across firms …

Lack of economic growth and a high unemployment rate imply poverty and inequality.
Economic freedom is considered a relevant explanatory factor for growth, employment and …

This paper introduces the Tax Complexity Index (TCI). The TCI comprehensively measures
the complexity of countries' corporate income tax systems faced by multinational …

Employment is widely regarded as the most effective approach for eradicating poverty
among low-income groups and preventing them from returning to poverty. Using national …

Using the data of listed companies in the Chinese capital market from 2014 to 2020, this
paper studies the impact of the CEO's green ecological experience on corporate green …

Despite prior literature emphasizing the increasing role of tax complexity, there is still no
comprehensive tax complexity measure. This paper fills this gap and introduces the Tax …