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The impact of thin-capitalization rules on multinationals' financing and investment decisions
Büttner, Thiess; Overesch, Michael; Schreiber, Ulrich; … - 2006
This paper analyzes the role of Thin-Capitalization rules for capital structure choice and investment decisions of multinationals. A theoretical analysis shows that the imposition of such rules tends to affect not only the leverage and the level of investment but also their tax-sensitivity. An...
Persistent link: https://www.econbiz.de/10003380555
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Wettbewerb der Steuersysteme in Europa : eine vergleichende Analyse am Beispiel der Region Oberrheingraben unter Einbeziehung aktueller Reformvorschläge
Eckerle, Tobias H. - 1997
Kapitalgesellschaften am stärksten belastet. Bezieht man die Gesellschafter mit ein, so ist die Belastung in Frankreich am höchsten. Die … in Frankreich zur Erfüllung der Euro-Kriterien bewirkt genau das Gegenteil. Mit Blick auf die Region Oberrheingraben … der Region überall weitgehend das gleiche Niveau aufweist. Dagegen können in Frankreich und der Schweiz je nach Gemeinde …
Persistent link: https://www.econbiz.de/10011440930
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Les moyens et petits industriels et commerçants : la contribution extraordinaire sur les bénéfices de guerre
Delahaye-Bougère, Dominique - 1917
Persistent link: https://www.econbiz.de/10011546139
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Is the collective model of labor supply useful for tax policy analysis? : a simulation exercise
Bargain, Olivier; Moreau, Nicolas - 2003
The literature on household behavior contains hardly any empirical research on the withinhousehold distributional effect of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting from a joint to an individual taxation system in France....
Persistent link: https://www.econbiz.de/10011509519
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Optimal rent extraction in pre-industrial England and France : default risk and monitoring costs
Priks, Mikael (contributor) - 2005
Beginning in the mid-seventeenth century, England changed its system of raising revenues from tax farming, combined with the granting of monopolies, to direct collection within the government administration. Rents were then transferred from tax farmers and monopolists to the central government...
Persistent link: https://www.econbiz.de/10002855576
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Is the collective model of labor supply useful for tax policy analysis? A simulation exercise
Bargain, Olivier (contributor); Moreau, Nicolas (contributor) - 2005
The literature on household behavior contains hardly any empirical research on the within-household distributional effect of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting from a joint to an individual taxation system in France....
Persistent link: https://www.econbiz.de/10002544010
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Is the collective model of labor supply useful for tax policy analysis? : A simulation exercise
Bargain, Olivier; Moreau, Nicolas - 2003
The literature on household behavior contains hardly any empirical research on the withinhousehold distributional effect of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting from a joint to an individual taxation system in France....
Persistent link: https://www.econbiz.de/10001870668
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Tax Secrecy and Tax Transparency – The Relevance of Confidentiality in Tax Law Country Report : Canada
Christians, Allison - 2013
Canadian National Report prepared for the Vienna University of Economics and Business, Conference on tax secrecy and transparency, Rust, Austria, July, 2012. The aim of the project is to assess how different countries regard the treatment of tax information and tax secrecy. Topics include the...
Persistent link: https://www.econbiz.de/10013090158
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An Intellectual History of Comparative Tax Law
Brooks, Kim - 2020
In this article, the author argues that comparative tax law has an intellectual history. More specifically, the author claims that history reveals there is a distinguishable comparative tax law scholarship where tax scholars engage in common debates. The author then offers a description of...
Persistent link: https://www.econbiz.de/10012838835
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As Uncertain as Taxes : Taxing Entrepreneurs in France
Boissel, Charles - 2019
We exploit one of the largest reform of dividend taxation in France in 2012 to estimate the effect of an increase in dividend tax rate on corporate policies, using administrative data covering the universe of firms and employees. In a difference-in-difference setting, we find that exposed firms...
Persistent link: https://www.econbiz.de/10012860679