Browsing Commerce and Management by Subject "corporate income taxation, Investment decision, Effective average tax rate"

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The impact of corporate income tax on investment decisions: evidence from food, beverage and tobacco sector in Sri Lanka.

Sewwandi, M.S.; Perera, K.H. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

The corporate income tax regime in Sri Lanka offers many forms of assets-based investment incentives. Do corporations' investment decisions take these variations into account, and if so, how much. The research work examines ...

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