Search Results - subject:"Debt–equity bias"

The EU's new era of "Fair Company Taxation": The impact of DEBRA and Pillar Two on the EU Member States' effective tax rates

Gschossmann, Emilia; Heckemeyer, Jost H.; Müller, Jessica - 2024

-induced distortions between debt and equity financing (debt-equity bias reduction allowance directive, DEBRA). In our simulation analysis …

Persistent link: https://www.econbiz.de/10014506947

The EU's new era of "fair company taxation" : the impact of DEBRA and Pillar Two on the EU Member States' effective tax rates

Gschossmann, Emilia; Heckemeyer, Jost H.; Müller, Jessica - 2024 - This version: 7 March 2024

-induced distortions between debt and equity financing (debt-equity bias reduction allowance directive, DEBRA). In our simulation analysis …

Persistent link: https://www.econbiz.de/10014504801

Auswirkungen des DEBRA-Richtlinienvorschlags auf den WACC : Implikationen auf Unternehmenswert und Wertminderungsrisiko

Antonakopoulos, Nadine; Weidenfeller, David - In: IRZ : Zeitschrift für internationale Rechnungslegung 19 (2024) 3, pp. 133-138

Persistent link: https://www.econbiz.de/10014485757

How effective is an incremental ACE in addressing the debt bias? : evidence from corporate tax returns

Branzoli, Nicola; Caiumi, Antonella - 2018

Persistent link: https://www.econbiz.de/10011915070

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

Tax Reforms and the Capital Structure of Banks

Hemmelgarn, Thomas; Teichmann, Daniel - General Directorate Taxation and Custom Union, European … - 2013

The paper studies the link between corporate income tax reforms and domestic bank entities' financing decisions. We use a dataset of corporate income tax (CIT) reforms and estimate the effect of tax rate changes on leverage, dividend policies and earnings management of banks. The results suggest...

Persistent link: https://www.econbiz.de/10010814379

Tax reform and the capital structure of banks

Hemmelgarn, Thomas; Teichmann, Daniel Gerhard - In: Essays in empirical finance, (pp. 1-60). 2016

Persistent link: https://www.econbiz.de/10011710547

Tax reforms and the capital structure of banks

Hemmelgarn, Thomas; Teichmann, Daniel - In: International tax and public finance 21 (2014) 4, pp. 645-693

Persistent link: https://www.econbiz.de/10011303155

Tax reforms and the capital structure of banks

Hemmelgarn, Thomas; Teichmann, Daniel - In: International Tax and Public Finance 21 (2014) 4, pp. 645-693

This paper studies the link between corporate income tax (CIT) reforms and domestic banks’ financing decisions. We use a dataset of CIT reforms and estimate the effect of tax rate changes on leverage, dividend policies and earnings management of banks. The results suggest that taxation...

Persistent link: https://www.econbiz.de/10010959257

Financement de l'investissement et neutralité fiscale : la déduction pour capital à risque en perspective

Aujean, Michel; Ceriani, Vieri; Valenduc, Christian - In: Reflets et perspectives de la vie économique LIII (2014) 1, pp. 49-62

H2, H25, G3

Persistent link: https://www.econbiz.de/10011187701