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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
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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
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Taxation, Corporate Financial Policy and the Cost of Capital
Auerbach, Alan J. - 1982
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/10012478079
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Understanding US corporate tax losses
Altshuler, Rosanne; Auerbach, Alan J.; Cooper, Michael J.; … - 2008
Persistent link: https://www.econbiz.de/10003769916
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Who bears the corporate tax? : A review of what we know
Auerbach, Alan J. - 2005
Persistent link: https://www.econbiz.de/10003163162
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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
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New Estimates of Effective Corporate Tax Rates on Business Investment
Chen, Duanjie - 2013
This bulletin presents estimates of effective corporate tax rates on new capital investment for 83 countries. “Effective” tax rates take into account statutory rates plus tax-base items that affect taxes paid on new investment, such as depreciation deductions, inventory allowances, and...
Persistent link: https://www.econbiz.de/10013085408
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Corporate Tax Competitiveness Rankings for 2012
Chen, Duanjie - 2013
Corporate income tax reform is receiving serious consideration in Washington. The Obama administration has suggested …
Persistent link: https://www.econbiz.de/10013086129
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2013 Annual Global Tax Competitiveness Ranking : Corporate Tax Policy at a Glance
Chen, Duanjie - 2013
Persistent link: https://www.econbiz.de/10013072357
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The Role of Allocation in a Globalized Corporate Income Tax
Mintz, Jack - 2006
globalize the corporate income tax. The paper assesses the merits and limitations of allocation methods for attributing income …
Persistent link: https://www.econbiz.de/10012782155