Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation

By H. Huizinga, G. Nicodème. 2006

121 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/dc98f21e78bde7fbda3d9a5e507b2ada0eb895f0

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In Accounting

1. Ruud A. De Mooij
2. S. Ederveen
3. Siti Normala Sheikh Obid
4. Hairul Azlan Annuar
5. I. Salihu
6. Jost H. Heckemeyer
7. Fateh Habibi
8. S. Kripfganz

Citations in the corpus

• Foreign investors' interests and corporate tax avoidance: Evidence from an emerging economy (2015, methodology): “Using information provided by the Amadeus database, Huizinga and Nicodeme (2006) investigate the link between foreign ownership of shares and corporate income tax rates among several European countries.”
• Corporate tax elasticities: a reader's guide to empirical findings (2008, background): “Huizinga and Nicodeme (2006) present data on the foreign ownership share of capital in European countries (i.e. the share wF) and report an average of 20%.”