value of equity is determined by forecasting residual operating income, which is calculated by charging operating income for …

We study the implications of the corporate debt tax shield in a growth economy that taxes household income and firm …

This paper analyzes whether a dividend tax cut for owner-managers of closely held corporations encourages income … shifting, income generation, or both. We use rich, micro data from Sweden for the period 2000 - 2011 comprising the entire …, and self-employed. We find robust evidence of extensive income shifting across tax bases in response to the 2006 dividend …

. 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 …

tax rate in the world. It imposes tax on worldwide income. It permits deferral of tax on foreign-sourced income until …

value of equity is determined by forecasting residual operating income, which is calculated by charging operating income for …