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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Auteur principal: Mojtaba Golmohammadi Shuraki
Format: article
Langue:FA
Publié: Shahid Bahonar University of Kerman 2020
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Accès en ligne:https://doaj.org/article/04eafd0dd5c741b39c65e5e741e75c64
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