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~subject:"Steuervergünstigung"
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Steuervergünstigung
Körperschaftsteuer
24
allowance for corporate equity
23
Corporate income tax
22
Unternehmensbesteuerung
22
Steuerreform
20
Corporate taxation
19
Steuerwirkung
19
Tax reform
19
Allowance for Corporate Equity
18
Tax effects
15
Theorie
11
Capital structure
10
Eigenkapital
9
Kapitalstruktur
9
Theory
9
Tax incentive
8
Equity capital
7
corporate taxation
7
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6
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6
Italy
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difference-in-differences
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Allowance for corporate equity
5
Belgien
5
Belgium
5
Debt financing
5
Fremdkapital
5
Italien
5
comprehensive business income tax
5
ACE-tax (Allowance for Corporate Equity-tax)
4
Capital income tax
4
Cash-Flow-Steuer
4
Cash-flow tax
4
Corporate income taxation
4
EU countries
4
EU-Staaten
4
Ertragsbesteuerung
4
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4
Kapitalertragsteuer
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8
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Branzoli, Nicola
2
Caiumi, Antonella
2
Bachmann, Carmen
1
Baumann, Martin M.
1
Bauweraerts, Jonathan
1
Biswas, Sonny
1
Breunig, Robert
1
Eggert, Wolfgang
1
Heitzmann, Sebastian
1
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1
Kayis-Kumar, Ann
1
Malik, Krzysztof
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Richter, Konrad
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ECONIS (ZBW)
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1
Design considerations for an allowance for
Corporate
Equity
(ACE) for Australia
Kayis-Kumar, Ann
(
ed.
);
Rose, Trevor
(
ed.
); …
-
2022
Persistent link: https://www.econbiz.de/10013183895
Saved in:
2
Notional Interest Deduction : impact on the cost of equity in investment projects
Romaniuk, Urszula
;
Malik, Krzysztof
- In:
European research studies
24
(
2021
)
4
,
pp. 333-341
Persistent link: https://www.econbiz.de/10012667051
Saved in:
3
Eliminating the tax shield through allowance for
corporate
equity
: cross-border credit supply effects
Biswas, Sonny
;
Horváth, Bálint
;
Zhai, Wei
- In:
Journal of money, credit and banking : JMCB
54
(
2022
)
6
,
pp. 1803-1837
Persistent link: https://www.econbiz.de/10013466492
Saved in:
4
Allowance for
Corporate
Equity
Branzoli, Nicola
;
Caiumi, Antonella
-
2018
Persistent link: https://www.econbiz.de/10011915070
Saved in:
5
How effective is an incremental ACE in addressing the debt bias? : evidence from corporate tax returns
Branzoli, Nicola
;
Caiumi, Antonella
- In:
International tax and public finance
27
(
2020
)
6
,
pp. 1485-1519
Persistent link: https://www.econbiz.de/10012310891
Saved in:
6
The effects on investment incentives of an allowance for
corporate
equity
tax system : the Belgian case as an example
Bachmann, Carmen
;
Baumann, Martin M.
;
Richter, Konrad
- In:
Review of quantitative finance and accounting
51
(
2018
)
4
,
pp. 943-965
Persistent link: https://www.econbiz.de/10012117535
Saved in:
7
Corporate deductibility provisions and financial constraints of innovative entrepreneurs
Eggert, Wolfgang
;
Heitzmann, Sebastian
- In:
Theoretical economics letters
7
(
2017
)
6
,
pp. 1602-1606
Persistent link: https://www.econbiz.de/10011776359
Saved in:
8
Allowance for
corporate
equity
and tax aggressiveness : do family firms differ from non-family firms?
Bauweraerts, Jonathan
;
Vandernoot, Julien
- In:
Journal of management research
5
(
2013
)
3
,
pp. 1-16
Persistent link: https://www.econbiz.de/10009769705
Saved in:
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