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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

Do US Firms Pay Less Tax than Their European Peers? On Firm Characteristics, Profit Shifting Opportunities, and Tax Legislation as Determinants of Tax Differentials

Overesch, Michael - 2018

Using pairs of similar US and European firms listed on the S&P500 or StoxxEurope600, we examine effective tax differentials between US multinational corporations (MNCs) and their European peers. We show that statutory tax rates and profit shifting opportunities are important determinants of...

Persistent link: https://www.econbiz.de/10012918059

Residual Profit Allocation by Income

Devereux, Michael P. - 2019

to the proposal set out in this paper as a Residual Profit Allocation by Income, or RPA-I. The RPA-I allocates the right …

Persistent link: https://www.econbiz.de/10012890076

Corporate Taxes and Internal Borrowing within Multinational Firms

Egger, Peter - 2012

This paper develops a theoretical model of multinational firms with an internal capital market. Main reasons for the emergence of such a market are tax avoidance through debt shifting and the existence of institutional weaknesses and financial frictions across host countries. The model serves to...

Persistent link: https://www.econbiz.de/10013100410

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

Taxation and Corporate Financial Policy

Auerbach, Alan J. - 2012

from a basic characterization of the classical corporate income tax and its effects, the analysis focuses on three areas of …

Persistent link: https://www.econbiz.de/10013105793

Taxes, Profit Shifting, and the Real Activities of Mnes : Evidence from Corporate Tax Notches

Hansen, Jaqueline; Merlo, Valeria; Wamser, Georg - 2023

We exploit exogenous variation in tax notches created by controlled foreign corporation (CFC) rules to better understand the profit-shifting behavior of multinational enterprises (MNEs) and its consequences for real activity. Using new data on CFC rules and information on direct parent-affiliate...

Persistent link: https://www.econbiz.de/10014345628

The Economic Effects of the Corporate Income Tax : Changing Revenues and Changing Views

Auerbach, Alan J. - 2021

This paper reviews recent empirical research studying the impact of the U.S. corporate income tax on the behavior of …

Persistent link: https://www.econbiz.de/10013245338