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Income Analysis with Tax Data - Microanalysis on High Incomes and Self-Employment, and Microsimulation with Alternatives in Income Tax, Business and Corporate Tax Policies

Merz, Joachim - 2009

. In our contribution we introduce a new mighty resource of micro data for income analysis: The Income Tax Statistic with … high income as well as for the income of the professions. We want to show the new possibilities and the mightiness of the … data for the micro level with the help of three examples: 1. Micro analyses on high income and self-employment, 2. Micro …

Persistent link: https://www.econbiz.de/10012720103

Taxation, Corporate Financial Policy and the Cost of Capital

Auerbach, Alan J. - 2021

The cost of capital plays an important role in the allocation of resources among competing uses in a decentralized market system. The purpose of this paper is to organize and present what is known and what is hypothesized about the effects of taxation on the incentive to invest, via the cost of...

Persistent link: https://www.econbiz.de/10013232028

Taxation, Corporate Financial Policy and the Cost of Capital

Auerbach, Alan J. - 1982

Persistent link: https://www.econbiz.de/10012478079

Understanding US corporate tax losses

Altshuler, Rosanne; Auerbach, Alan J.; Cooper, Michael J.; … - 2008

Persistent link: https://www.econbiz.de/10003769916

Thin capitalization rules and multinational firm capital structure

Blouin, Jennifer L.; Huizinga, Harry; Laeven, Luc; … - 2013

Persistent link: https://www.econbiz.de/10010358553

Thin capitalization rules and multinational firm capital structure

Blouin, Jennifer L.; Huizinga, Harry; Laeven, Luc; … - 2014

Persistent link: https://www.econbiz.de/10010232328

Thin capitalization rules and multinational firm capital structure

Blouin, Jennifer L.; Huizinga, Harry; Laeven, Luc; … - 2014

Persistent link: https://www.econbiz.de/10010240656

Thin capitalization rules and multinational firm capital structure

Blouin, Jennifer L.; Huizinga, Harry; Laeven, Luc; … - 2014

This paper examines the impact of thin capitalization rules that limit the tax deductibility of interest on the capital structure of the foreign affiliates of US multinationals. We construct a new data set on thin capitalization rules in 54 countries for the period 1982-2004. Using confidential...

Persistent link: https://www.econbiz.de/10010256736

Who bears the corporate tax? : A review of what we know

Auerbach, Alan J. - 2005

Persistent link: https://www.econbiz.de/10003163162

Who Bears the Corporate Tax? A Review of What We Know

Auerbach, Alan J. - 2012

This paper reviews what we know from economic theory and evidence about who bears the burden of the corporate income …

Persistent link: https://www.econbiz.de/10013105533