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Fancy a stay at the Hotel California? Foreign direct investment, taxation and exit costs
Görg, Holger - 2003
This paper looks at the trade off between investment incentives and exit costs for the location of foreign direct investment (FDI). This issue does not appear to have been tackled in much detail in the literature. The analysis considers the effect of profit taxation (as a measure of investment...
Persistent link: https://www.econbiz.de/10010265559
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Fancy a stay at the 'Hotel California'? Foreign direct investment, taxation and firing costs
Görg, Holger - 2002
This paper looks at the trade off between investment incentives and exit costs for the location of foreign direct investment (FDI). This issue does not appear to have been tackled in much detail in the literature. The analysis considers the effect of profit taxation (as a measure of investment...
Persistent link: https://www.econbiz.de/10010265567
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Fancy a stay at the Hotel California? Foreign direct investment, taxation and firing costs
Görg, Holger - 2002
This paper looks at the trade off between investment incentives and exit costs for the location of foreign direct investment (FDI). This issue does not appear to have been tackled in much detail in the literature. The analysis considers the effect of profit taxation (as a measure of investment...
Persistent link: https://www.econbiz.de/10010265569
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Does it pay firms to register for taxes? The impact of formality on firm profitability
McKenzie, David; Sakho, Yaye Seynabou - 2007
This paper estimates the impact of registering for taxes on firm profits in Bolivia, the country with the highest levels of informality in Latin America. A new survey of micro and small firms enables us to control for a rich set of measures of owner ability and business motivations that can...
Persistent link: https://www.econbiz.de/10010275881
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Tax competition in a simple model with heterogeneous firms: how larger markets reduce profit taxes
Haufler, Andreas; Stähler, Frank - 2009
An important puzzle in corporate taxation is that effective tax rates have fallen significantly while tax revenue has simultaneously risen in most countries. Moreover, the gross profitability of firms seems to be lower in high-tax countries, even though standard models of international...
Persistent link: https://www.econbiz.de/10010276760
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Bilanzansatz und Bewertung latenter Steuern nach IFRS und US-GAAP : Unterschiede, Gemeinsamkeiten, Perspektiven
Burkhardt, Henriette - 2008
Die Arbeit setzt sich mit den US-GAAP und IFRS Vorschriften zur Bilanzierung latenter Steuern im Einzel- und Konzernabschluss auseinander. Divergierende Vorschriften zwischen den Rechnungslegungsnormen werden herausgearbeitet und auf ihre Auswirkungen auf den Jahresabschluss hin analysiert....
Persistent link: https://www.econbiz.de/10009482332
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Should tax policy favor high- or low-productivity firms?
Langenmayr, Dominika; Haufler, Andreas; Bauer, … - 2012
Heterogeneous firm productivity seems to provide an argument for governments to pursue 'pick-the-winner' strategies by subsidizing highly productive firms more, or taxing them less, than their less productive counterparts. We appraise this argument by studying the optimal choice of effective tax...
Persistent link: https://www.econbiz.de/10010291519
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Der Einfluß der Ertragsteuern des Anteilseigners auf denErtragswert bei Unternehmensbewertungen nach IDW S 1 - Uniform wachsende Ausschüttungen und Analyse realerAusschüttungsstruk...
Strauch, Joachim - Universität <Münster, Westfalen> / Lehrstuhl für … - 2002
Die Notwendigkeit der Einbeziehung der persönlichen Ertragsteuern des Anteilseigner in dieUnternehmensbewertung ist in Theorie und Praxis unbestritten. Zahlreich ist die Literatur, diesich mit dieser Thematik unter unterschiedlichen Steuersystemen und Bewertungsverfahrenbeschäftigt. Gegenstand...
Persistent link: https://www.econbiz.de/10009129488
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Welcome to the German Dual Income Tax
Kessler, Wolfgang; Eicke, Rolf - Universität <Freiburg, Breisgau> / Lehrstuhl für … - 2007
The northern lights are a spectacular sight andone of the features that make the Nordic countriesof Norway, Sweden, and Finland special. Anotherunique aspect of those countries is the waythey tax labor and capital income. In the 1990s, theywere the first countries that treated capital incomemore...
Persistent link: https://www.econbiz.de/10009248971
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Anmerkungen zum typisierten Ertragsteuersatz des IDW in der objektivierten Unternehmensbewertung
Maiterth, Ralf (contributor); Müller, Heiko (contributor);  … - 2007
personellen Einkommensverteilung der 1989 in Deutschland unbeschränkt Steuerpflichtigen und des zu dieser Zeit geltenden … nach, dass in Deutschland aufgrund des progressiven Einkommensteuertarifs ein Durchschnittssteuersatz nicht als Proxy für … Deutschland liegen die empirischen mittleren Grenzsteuersätze des Jahres 2006 deutlich unter denen von 1989. Die empirischen …
Persistent link: https://www.econbiz.de/10003651293