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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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Harmonization of corporate tax systems and its effects on collusive behaviour
Schindler, Dirk (contributor);  … - 2007
Persistent link: https://www.econbiz.de/10003423317
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Dual income taxation as a stepping stone towards a European corporate income tax
Genser, Bernd (contributor); Schindler, Dirk (contributor) - 2007
Persistent link: https://www.econbiz.de/10003533560
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Optimal policies against profit shifting : the role of controlled-foreign-company rules
Haufler, Andreas; Mardan, Mohammed; Schindler, Dirk - 2016
tax the income of the firm's foreign affiliates if the tax rate in the affiliate's host country is below a specified …
Persistent link: https://www.econbiz.de/10011445618
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Optimal policies against profit shifting : the role of controlled-foreign-company rules
Haufler, Andreas; Mardan, Mohammed; Schindler, Dirk - 2016
tax the income of the firm's foreign affiliates if the tax rate in the affiliate's host country is below a specified …
Persistent link: https://www.econbiz.de/10011451112
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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