Narrow search
Showing 1 - 10 of 223
Cover Image
Reforming business taxation : lessons from Italy?
Bordignon, Massimo; Giannini, Silvia; Panteghini, Paolo - In: International tax and public finance 8 (2001) 2, pp. 191-210
Persistent link: https://www.econbiz.de/10001592257
Cover Image
Taxation of Shareholder Income and the Cost of Capital in a Small Open Economy
Birch Sørensen, Peter - 2014
reduce the cost of capital for small firms. It also argues that a shareholder income tax on the equity premium with full loss …
Persistent link: https://www.econbiz.de/10013040485
Cover Image
Taxes and the Efficiency Costs of Capital Distortions
Weichenrieder, Alfons J.; Klautke, Tina - 2021
Tax neutrality towards alternative financing instruments for corporate investment is a ubiquitous demand in the political debate. At the same time, the literature is surprisingly silent about the magnitude of possible efficiency costs of a departure from tax neutrality. Against this background,...
Persistent link: https://www.econbiz.de/10013316464
Cover Image
Why the Norwegian shareholder income tax is neutral
Södersten, Jan - In: International tax and public finance 27 (2020) 1, pp. 32-37
Persistent link: https://www.econbiz.de/10012226498
Cover Image
Resource rents : when to spend and how to save
Venables, Anthony - In: International tax and public finance 17 (2010) 4, pp. 340-356
Persistent link: https://www.econbiz.de/10008737235
Cover Image
Expected future earnings, taxation, and university enrollment : a microeconometric model with uncertainty
Fossen, Frank M.; Glocker, Daniela - In: International tax and public finance 18 (2011) 6, pp. 688-723
Persistent link: https://www.econbiz.de/10009425942
Cover Image
Economic conditions, enforcement, and criminal activities in the district of Abidjan
Kimou, José Carlos A. - In: International tax and public finance 19 (2012) 6, pp. 913-941
Persistent link: https://www.econbiz.de/10009697305
Cover Image
Myopia, regrets, and risky behaviors
Pestieau, Pierre; Ponthiere, Gregory - In: International tax and public finance 19 (2012) 2, pp. 288-317
Persistent link: https://www.econbiz.de/10009620545
Cover Image
The desirability of workfare in the presence of misreporting
Blumḳin, Tomer; Margaliyot, Yoram; Tsadḳah, Efrayim - In: International tax and public finance 20 (2013) 1, pp. 71-88
Persistent link: https://www.econbiz.de/10009721204
Cover Image
Income uncertainty and IRAs
Hrung, Warren B. - In: International tax and public finance 9 (2002) 5, pp. 591-599
Persistent link: https://www.econbiz.de/10001719209