Investigation the Existence of Corporate Income Tax Stickiness at the Micro Level
Objective: This article seeks to extend the concept of tax elasticity to corporate tax sensitivity. This issue is interpreted as corporate tax stickiness (changes in the corporate income tax to changes in the net income). In other words, in the sense of tax stickiness, the corporate income is analyz...
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Format: | article |
Langue: | FA |
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Shahid Bahonar University of Kerman
2020
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Accès en ligne: | https://doaj.org/article/04eafd0dd5c741b39c65e5e741e75c64 |
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