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Corporate tax planning and thin-capitalization rules : evidence from a quasi-experiment
Overesch, Michael; Wamser, Georg - In: Applied economics 42 (2010) 4/6, pp. 563-573
This article investigates tax-planning behaviour by means of inter-company finance and the effectiveness of government countermeasures via thin-capitalization rules. A simple theoretical model which considers the financing decision of a multinational company is used to obtain empirical...
Persistent link: https://www.econbiz.de/10003952071
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The fertility effect of dependent tax exemptions : estimates for the United States
Georgellis, Yannis - In: Applied economics 24 (1992) 10, pp. 1139-1145
Persistent link: https://www.econbiz.de/10001132800
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Dividend taxation and household dividend portfolio decisions : evidence from the U.S. Jobs and Growth Tax Relief Reconciliation Act of 2003
Lee, Daeyong - In: Applied economics 49 (2017) 8, pp. 723-737
Persistent link: https://www.econbiz.de/10011810883
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The tax-rate induced bond substitution hypothesis and the traditional textbook treatment of the relationship between tax-free and taxable bond yields
Cebula, Richard J.; Clark, Jeff Ray - In: Applied economics 52 (2020) 14, pp. 1606-1616
Persistent link: https://www.econbiz.de/10012197576
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Economic effects of VAT reforms in Germany
Boeters, Stefan; Böhringer, Christoph; Büttner, Thiess; … - In: Applied economics 42 (2010) 16/18, pp. 2165-2182
Persistent link: https://www.econbiz.de/10008747184
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Expanding New York State's Earned Income Tax Credit programme : the effect on work, income and poverty
Schmeiser, Maximilian D. - In: Applied economics 44 (2012) 16/18, pp. 2035-2050
Persistent link: https://www.econbiz.de/10009572807
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How effective are level-based R&D tax credits? : evidence from the Netherlands
Lokshin, Boris; Mohnen, Pierre A. - In: Applied economics 44 (2012) 10/12, pp. 1527-1538
Persistent link: https://www.econbiz.de/10009525248
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Tax credits, labour participation and home production in the Netherlands
Mastrogiacomo, Mauro; Bosch, Nicole - In: Applied economics 43 (2011) 22/24, pp. 3115-3128
Persistent link: https://www.econbiz.de/10009357413
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Afterlife incentives in charitable giving
Thornton, Jeremy Philip; Helms, Sara - In: Applied economics 45 (2013) 19/21, pp. 2779-2791
Persistent link: https://www.econbiz.de/10010189352
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Do production subsidies have a wage incidence in wind power?
De Silva, Dakshina G.; McComb, Robert P.; Schiller, Anita R. - In: Applied economics 45 (2013) 28/30, pp. 3963-3972
Persistent link: https://www.econbiz.de/10010345812