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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

What do we know about corporate tax competition?

Devereux, Michael P.; Loretz, Simon - 2012

Persistent link: https://www.econbiz.de/10009719307

The elasticity of corporate taxable income : new evidence from UK tax records

Devereux, Michael P.; Liu, Li; Loretz, Simon - 2012

Persistent link: https://www.econbiz.de/10009719328

On the measurement of investment types : heterogeneity in corporate tax elasticities

Jungmann, Hendrik; Loretz, Simon - 2016

This paper highlights the importance of different investment motives and to what extend they affect the responsiveness to corporate taxation. In particular, we discuss how to classify investment as non-related, horizontal, vertical and complex types using a combination of both firm-specific...

Persistent link: https://www.econbiz.de/10011457122