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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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Allowance for shareholder equity : implementing a neutral corporate income tax in the European Union
Schanz, Deborah (contributor); Niemann, Rainer (contributor) - 2007
This paper proposes the introduction of a consumption-based corporate income tax in the European Union. Our proposal …
Persistent link: https://www.econbiz.de/10003651282
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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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Stock price reactions to share repurchase announcements in Germany : evidence from a tax perspective
Pick, Tobias; Schanz, Deborah; Niemann, Rainer - 2009
In this study we analyse stock price reactions to share buyback announcements from a tax perspective in Germany. To determine the influence of taxes on stock prices on the announcement day of share buybacks two different tax regimes - the corporate imputation system and the classical corporate...
Persistent link: https://www.econbiz.de/10003908311
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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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The Influence of Tax Regimes on Distribution Policy of Corporations – Evidence from German Tax Reforms
Schanz, Deborah - 2012
Tax effects on distribution policy have been at the center of debate in the theoretical and empirical literature for over half a century. Theoretically, there are two major schools of thought on the matter. The “traditional view” predicts an influence of taxation on firms' payouts, while the...
Persistent link: https://www.econbiz.de/10013115146
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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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Corporate Income Tax Challenges Arising From Digitalised Business Models
Bauer, Georg - 2019
nexus and (3) a product or service is offered based on the data, leading to additional income for the company …
Persistent link: https://www.econbiz.de/10012891076