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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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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
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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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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
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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
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Tax Loss Carryforwards and Corporate Tax Incentives
Auerbach, Alan J.; Poterba, James M. - 2021
corporations. For those firms with loss carryforwards, however, the incentive effects of the corporate income tax may differ …
Persistent link: https://www.econbiz.de/10013248708
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Why Have Corporate Tax Revenues Declined?
Auerbach, Alan J.; Poterba, James M. - 2021
This paper examines the source of changes in corporate tax revenues during the last twenty-five years. It finds that legislative changes explain less than half of the revenue decline during this period. Falling corporate profits have had a larger influence on revenue collections than a11...
Persistent link: https://www.econbiz.de/10013233037
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Taxes and the Merger Decision : an Empirical Analysis
Auerbach, Alan J.; Reishus, David A. - 2021
One motive that is often cited for merger activity is the avoidance of federal income taxes by corporations and their …
Persistent link: https://www.econbiz.de/10013217956