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Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax
Alstadsæter, Annette; Fjaerli, Erik - CESifo - 2009
The introduction of the 2006 Norwegian shareholder income tax was announced in advance, and it increased top marginal tax rates on individual dividend income from zero to 28 percent. We document strong timing effects on dividend payout on a large panel of non-listed corporations, with a surge of...
Persistent link: https://www.econbiz.de/10005765924
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What kind of Corporation Tax Regime?
Cnossen, Sijbren - CESifo - 2014
This paper explores the taxation of corporations in the wider context of capital income taxation. The pros and cons of …
Persistent link: https://www.econbiz.de/10011096358
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On the Political Economics of Tax Reforms
Castanheira, Micael; Nicodème, Gaëtan J.A.; Profeta, Paola - CESifo - 2011
understand why tax systems look the way they look. Finally, we exploit a database of reforms in labour taxation in the European …
Persistent link: https://www.econbiz.de/10009224873
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Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries
Barrios, Salvador; Nicodème, Gaëtan J.A.; Fuentes, … - CESifo - 2014
The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and 11 manufacturing sectors in a single framework encompassing capital, labour and energy taxes. Our cross-country/cross-sector approach allows us comparing the incentives provided...
Persistent link: https://www.econbiz.de/10010948846
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Bringing French Public Debt Down: The Options for Fiscal Consolidation
Egert, Balazs - CESifo - 2012
France has a track record of persistent general government deficits, partly reflecting pro-cyclical fiscal policies in upswings. This has resulted in a quadrupling of its public debt-to-GDP ratio since the 1970s to above 80% of GDP. Reducing public debt is crucial because a high level of public...
Persistent link: https://www.econbiz.de/10010570047
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Incentives to Work and Performance in the Public Sector
Economides, George; Philippopoulos, Apostolis; … - CESifo - 2015
This paper develops a dynamic general equilibrium model with three distinct social groups, capitalists, private workers and public employees. After solving for the status quo equilibrium, which can mimic the advantages of employment in the public sector in most EU countries, the paper looks for...
Persistent link: https://www.econbiz.de/10011163067
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Italy's ACE Tax and its Effect on a Firm's Leverage
Panteghini, Paolo; Parisi, Maria Laura; Pighetti, Francesca - CESifo - 2012
This article describes the new ACE-type system implemented in Italy since 2012. We have first shown that this system … its gradual implementation, the ACE relief is estimated to reduce significantly leverage. By decreasing default risk it is …
Persistent link: https://www.econbiz.de/10010556080
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Capital Taxation and Imperfect Competition: ACE vs. CBIT
Brekke, Kurt R.; Garcia-Pires, Armando J.; Schindler, Dirk - CESifo - 2014
) and the Allowance for Corporate Equity tax (ACE). Using an imperfect-competition model for a small open economy, it is … shown that the well-known neutrality property of ACE does not hold. Both corporate tax regimes distort market entry and … effects of ACE and CBIT, and whether entry is excessive or suboptimal at the given corporate tax rate. Imposing tax income …
Persistent link: https://www.econbiz.de/10011082828
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Shifts in Organizational Form under a Dual Income Tax System
Thoresen, Thor Olav; Alstadsæter, Annette - CESifo - 2008
Evidence of owners of small businesses engaging in tax motivated shifts in organizational form is scarce. The main reason is lack of micro data enabling us to track tax-payers’ movements across organizational modes. By exploiting new panel data that combine information from several public...
Persistent link: https://www.econbiz.de/10005766125
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Income Mobility of Owners of Small Businesses when Boundaries between Occupations are Vague
Thoresen, Thor Olav - CESifo - 2009
Ownership of small businesses can facilitate upward mobility through the income hierarchy and help individuals maintain a place at the higher end of the income distribution hierarchy. This paper compares the positional stability of owners of small businesses with that of wage earners, arguing...
Persistent link: https://www.econbiz.de/10005000401