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Sharing risk with the government : on the causal effects of taxes on corporate risk-taking
Ljungqvist, Alexander; Zhang, Liandong; Zuo, Luo - 2015
Persistent link: https://www.econbiz.de/10011430654
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State taxation and the reallocation of business activity : evidence from establishment-level data
Giroud, Xavier; Rauh, Joshua - 2015
Persistent link: https://www.econbiz.de/10011349371
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The holding company as an instrument of companies’ tax-financial policy formation
Gajewski, Dominik - In: Contemporary economics 7 (2013) 1, pp. 75-82
The aim of this article is to present the holding institution as an economic and taxation solution. This article describes the holding company, indicates its advantages and disadvantages, and compares it to similar solutions. The main goal of holding companies is to change tax policies. As a...
Persistent link: https://www.econbiz.de/10009770339
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Thin capitalization rules and multinational firm capital structure
Blouin, Jennifer L.; Huizinga, Harry; Laeven, Luc; … - 2014
Persistent link: https://www.econbiz.de/10010341232
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Boxing and martial arts company, a tax case
Mindzak, Justin; Zeng, Tao - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 4, pp. 330-333
Persistent link: https://www.econbiz.de/10011441555
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US Supreme Court unanimously chooses substance over form in foreign tax credit case : implications of the PPL decision for the creditability of cash-flow taxes
McLure, Charles E.; Mintz, Jack M.; Zodrow, George R. - In: International tax and public finance 22 (2015) 5, pp. 887-907
Persistent link: https://www.econbiz.de/10011529956
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Quantifying optimal growth policy
Grossmann, Volker; Steger, Thomas M.; Trimborn, Timo - In: Journal of public economic theory 18 (2016) 3, pp. 451-485
Persistent link: https://www.econbiz.de/10011487401
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Corporate taxes and capital structure : a long-term historical perspective
Longstaff, Francis A.; Strebulaev, Ilya A. - 2014
Persistent link: https://www.econbiz.de/10010410779
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Who benefits from state corporate tax cuts? : a local labor markets approach with heterogeneous firms
Suárez Serrato, Juan Carlos; Zidar, Owen M. - 2014
Persistent link: https://www.econbiz.de/10010391831
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Who bears the burden of the corporate tax in the open economy?
Gravelle, Jane G.; Smetters, Kent A. - 2001
Persistent link: https://www.econbiz.de/10001581910