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. 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
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
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
Persistent link: https://www.econbiz.de/10001499653
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/10012478150
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/10012478676
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
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
Persistent link: https://www.econbiz.de/10003163162
corporations. For those firms with loss carryforwards, however, the incentive effects of the corporate income tax may differ …
Persistent link: https://www.econbiz.de/10012477213