763 National Tax Journal Vol. LIV, No. 4 Abstract This empirical research extends the work of Tanzi (1987) and provides comparative 1985–99 corporate income tax (CIT) rates for 29 different countries, spanning the United States, Europe, and Southeast Asia. A common worldwide trend in CIT rates emerges. During the 1985–99 period, the top CIT rate decreased by 11 percentage points in the United S...

Electronic commerce research has shown that a very wide variety of factors such as website quality and vendor reputation influence consumer behaviors and outcomes. These behaviors and outcomes include: trust, intention to transact, and return visits. However, these factors are typically studied in isolation and often show conflicting results. This paper proposes a unifying model of online ident...

Whilst the global governance architecture for the Internet has evolved at pace in the last ten years the EU's role and influence in its formation and development has been relatively understudied. This paper contributes to closing this gap in the literature through an investigation of how the EU has sought to shape the emerging environment for Internet governance in the context of its quest for ...

This paper investigates the effectiveness of investment incentives and corporate income taxes in influencing production and investment decisions in the Turkish electrical machinery, non-electrical machinery and transportation equipment industries. Three tax instruments are considered; the corporate income tax (CIT), the investment tax allowance (ITA), and the capital cost allowance (CCA). The r...

Asim Yuzbasioglu An Empirical Analysis of Takeover Predictions in the UK: Application of Artificial Neural Networks and Logistic Regression This study undertakes an empirical analysis of takeover predictions in the UK. The objectives of this research are twofold. First, whether it is possible to predict or identity takeover targets before they receive any takeover bid. Second, to test whether i...

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