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Do Taxes Affect Corporate Debt Policy? Evidence from US Corporate Tax Return Data

Gordon, Roger H. - 1999

Past attempts to measure the impact of taxes on corporate debt policy have focused on larger firms. Given that the top statutory corporate tax rate has varied little in recent years, tax incentives vary among these firms, almost entirely due to current or prospective tax losses. Results are...

Persistent link: https://www.econbiz.de/10012471349

The Incidence and Allocation Effects of a Tax on Corporate Distributions

Bradford, David F. - 1979

To study the effects of 'double taxation' (first at the corporation level, then at the shareholder level this paper analyzes a model with a tax on all corporate distributions to equity owners and no other taxes. Contrary to the common view, the tax is shown to have no substitution effect and, in...

Persistent link: https://www.econbiz.de/10012478799

A New Summary Measure of the Effective Tax Rate on Investment

Gordon, Roger - 2003

The empirical literature that seeks to measure the effective tax rate on new investment offers a striking paradox. On … the one hand, summary measures of the effective tax rate on new investment are normally quite high. On the other hand, the … tax rate on new investment. It is much more robust than the standard measures, such as King-Fullerton marginal effective …

Persistent link: https://www.econbiz.de/10012469165

The Alternative Minimum Tax and the Behavior of Multinational Corporations

Lyon, Andrew B. - 1994

effect on domestic corporations. The paper examines the differential incentives the AMT creates for locating investment …

Persistent link: https://www.econbiz.de/10012474136

Corporate Tax Cuts Increase Income Inequality

Nallareddy, Suresh - 2018

. Finally, we explore the effects of corporate tax cuts on capital investment using data from the Annual Survey of Manufactures …. We find that tax cuts lead to an increase in real investment, suggesting a trade-off between investment and inequality at …

Persistent link: https://www.econbiz.de/10012453119

State Taxation and the Reallocation of Business Activity : Evidence from Establishment-Level Data

Giroud, Xavier - 2015

In a sample of over 27 million establishments of U.S. firms with activities in more than one state, we estimate the impact of state business taxation on business activity. Only firms organized as subchapter C corporations are subject to the corporate tax code, whereas the income of partnerships,...

Persistent link: https://www.econbiz.de/10012457135

To Cut or Not to Cut? On the Impact of Corporate Taxes on Employment and Income

Ljungqvist, Alexander - 2014

Do corporate tax increases destroy jobs? And do corporate tax cuts boost employment? Answering these questions has proved empirically challenging. We propose an identification strategy that exploits variation in corporate income tax rates across U.S. states. Comparing contiguous counties...

Persistent link: https://www.econbiz.de/10012457913

Who Gains from Corporate Tax Cuts?

Cloyne, James; Kurt, Ezgi; Surico, Paolo - National Bureau of Economic Research - 2023

rates or an increase in investment tax credits. In contrast, companies in the service sector mostly use any tax windfall to …

Persistent link: https://www.econbiz.de/10014287379

Energy Tax Incentives and the Alternative Minimum Tax

Carlson, Curtis - 2008

We take a first look at limitations on the use of energy-related tax credits contained in the General Business Credit (GBC) due to limitations within the regular corporate income tax as well as the AMT. Between 2000 and 2005, firms were unable to use all energy-related tax credits due to GBC...

Persistent link: https://www.econbiz.de/10012464535

Business Income and Business Taxation in the United States Since the 1950s

Clarke, Conor - 2016

In theory, the U.S. tax system aims to attribute and tax all business income to individuals. But the tax treatment of this income varies. Pass-through income is taxed when earned; capital-gains income is taxed when realized; dividends when distributed; other forms of business income may escape...

Persistent link: https://www.econbiz.de/10012455902

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