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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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On the marginal source of investment funds
Auerbach, Alan J.; Hassett, Kevin A. - 2000
Persistent link: https://www.econbiz.de/10001499653
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The Cost of Capital in the U.S. And Japan : a Comparison
Ando, Albert - 2008
in risk, differences in the tax treatment of individual capital income and imperfections in the international flow of …
Persistent link: https://www.econbiz.de/10012774614
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The Corporate Cost of Capital in Japan and the U.S : a Comparison
Ando, Albert - 2008
This paper presents evidence about the coats of corporate capital in Japan and the US, for a sample of large companies, and evaluates a variety of hypotheses about why the cost might be lower in Japan.We find that the before-tax return to capital in Japan appears slightly lower than in the U.S....
Persistent link: https://www.econbiz.de/10012774632
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The Cost of Capital in Japan : Recent Evidence and Further Results
Ando, Albert; Auerbach, Alan J. - 2021
We extend our recent work measuring the cost of capital in Japan and the United States by considering several questions that such results raised. Among our findings are:(1) The small firm - large firm distinction appears to be more significant in Japan, not in the United States;(2) Correcting...
Persistent link: https://www.econbiz.de/10013239150
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Wealth Maximization and the Cost of Capital
Auerbach, Alan J. - 2021
attention to the results discussed above and how they are affected by the existence of capital income taxes. Our results …
Persistent link: https://www.econbiz.de/10013240576
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Taxes, Firm Financial Policy and the Cost of Capital : An Empirical Analysis
Auerbach, Alan J. - 2021
This paper develops a theoretical model of firm behavior consistent with the maximization of shareholder utility, and derives empirically testable implications of different theories of equity finance. Using data on firm earnings and previous investment and financial behavior, we assess whether...
Persistent link: https://www.econbiz.de/10013247673
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The Corporate Cost of Capital in Japan and the U.S : A Comparison
Ando, Albert - 1985
This paper presents evidence about the coats of corporate capital in Japan and the US, for a sample of large companies, and evaluates a variety of hypotheses about why the cost might be lower in Japan.We find that the before-tax return to capital in Japan appears slightly lower than in the U.S....
Persistent link: https://www.econbiz.de/10012477317