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An Empirical Investigation of the Strategic Use of Debt
Pettersson, Per - Nationalekonomiska Institutionen, Uppsala Universitet - 1999
In this paper I test two models of strategic debt behavior. The general idea is that if a government anticipates the … possibility of defeat in the next election it will try to use the debt strategically in order to influence the policy of its … successor. Previous empirical studies have either rejected the strategic explanation of debt or have not been able to isolate …
Persistent link: https://www.econbiz.de/10005642478
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Why is the Corporation Tax not Neutral? Anticipated Tax not Reform, Invesment Spurts and Corporate Borrowing.
Alvarez Jr., L.; Kanniainen, V.; Sodersten, J. - Nationalekonomiska Institutionen, Uppsala Universitet - 2000
result is established in a model with tax advantage to debt and expectations about a forthcoming tax reform. Investment spurt …
Persistent link: https://www.econbiz.de/10005634500
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POLITICAL DETERMINANTS OF BUDGET DEFICITS: COALITION EFFECTS VERSUS MINORITY EFFECTS.
EDIN, P-A.; OHLSSON, H. - Nationalekonomiska Institutionen, Uppsala Universitet - 1990
Persistent link: https://www.econbiz.de/10005634523
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An Empirical Investigation of the Strategic Use of Debt.
Pettersson, P. - Nationalekonomiska Institutionen, Uppsala Universitet - 1999
In this paper I test two models of strategic debt behavior. The general idea is that if a government anticipates the … possibility of defeat in the next election it will try to use the debt strategically in order to influence the policy of its … successor. Previous empirical studies have either rejected the strategic explanation of debt or have not been able to isolate …
Persistent link: https://www.econbiz.de/10005669547
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Mitigating Double Taxation in an Open Economy
Lindhe, Tobias - Nationalekonomiska Institutionen, Uppsala Universitet - 2001
The interaction of various methods of mitigating economic and international double taxation of corporate source income is studied within a standard neoclassical model of firm behavior. The main purpose is to determine to what extent methods effective in mitigating economic double taxation in a...
Persistent link: https://www.econbiz.de/10005419178
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Distortive Effects of Dividend Taxation
Lindhe, Tobias; Södersten, Jan - Nationalekonomiska Institutionen, Uppsala Universitet - 2013
This paper examines how the distortions caused by dividend taxation depend on whether or not shareholders can recover their original equity injections without being subject to the dividend tax. We point out the alternative assumptions in the literature on this, and we compare two different tax...
Persistent link: https://www.econbiz.de/10010818666
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Distortive Effects of Dividend Taxation
Lindhe, Tobias; Södersten, Jan - Nationalekonomiska Institutionen, Uppsala Universitet - 2013
This paper examines how the distortions caused by dividend taxation depend on whether or not shareholders can recover their original equity injections without being subject to the dividend tax. We point out the alternative assumptions in the literature on this, and we compare two different tax...
Persistent link: https://www.econbiz.de/10010818829
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Dividend Taxation and the Cost of New Share Issues
Lindhe, Tobias; Södersten, Jan - Nationalekonomiska Institutionen, Uppsala Universitet - 2014
This paper examines how the effects of dividend taxation on the cost of new equity funds depend on whether or not shareholders can recover their original equity injections without being subject to the dividend tax. We point out the alternative assumptions in the literature on this, and we...
Persistent link: https://www.econbiz.de/10011276394
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Dividend taxation, share repurchases and the equity trap
Södersten, Jan; Lindhe, Tobias - Nationalekonomiska Institutionen, Uppsala Universitet - 2009
This paper reconsiders the effects of dividend taxation. Particular attention is paid to the form of the “equity trap”, that is, the extent to which cash paid to the shareholders must be taxed as dividends. Our analysis shows that Sinn’s (1991) criticism of the well-known King and...
Persistent link: https://www.econbiz.de/10004972820
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Dividend taxation, share repurchases and the equity trap
Södersten, Jan; Lindhe, Tobias - Nationalekonomiska Institutionen, Uppsala Universitet - 2009
This paper reconsiders the effects of dividend taxation. Particular attention is paid to the form of the “equity trap”, that is, the extent to which cash paid to the shareholders must be taxed as dividends. Our analysis shows that Sinn’s (1991) criticism of the well-known King and...
Persistent link: https://www.econbiz.de/10004972823