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The Effect of Corporate Taxation and Ownership on Raising Shareholder Capital
Krämer, Robert - 2013
We analyze how interactions between corporate taxation and corporate governance affect shareholder capital. Using a model with strategic interaction between managers and outside shareholders, we hypothesize that, while an increase in the corporate tax rate decreases shareholder capital, an...
Persistent link: https://www.econbiz.de/10013073608
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Taxation and Capital Structure Choice - Evidence from a Panel of German Multinationals
Buettner, Thiess; Overesch, Michael; Schreiber, Ulrich; … - 2021
This paper analyzes the impact of taxes and lending conditions on the financial structure of multinationals' foreign affiliates. The empirical analysis employs a large panel of affiliates of German multinationals in 26 countries in the period from 1996 until 2003. In accordance with the...
Persistent link: https://www.econbiz.de/10013317343
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The Effect of Corporate Taxation and Ownership on Raising Shareholder Capital
Krämer, Robert; Lipatov, Vilen - CESifo - 2013
We analyze how interactions between corporate taxation and corporate governance affect shareholder capital. Using a model with strategic interaction between managers and outside shareholders, we hypothesize that, while an increase in the corporate tax rate decreases shareholder capital, an...
Persistent link: https://www.econbiz.de/10010701082
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Women's work in South Asia : a situational analysis and policy concerns
Mukhopadhyay, Swapna - International Labour Organization (ILO), United Nations - 1999
Persistent link: https://www.econbiz.de/10010965860
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Exclusión social en el mercado del trabajo el caso de Uruguay
Buxedas, Martín; Aguirre, Rosario; Espino, Alma - International Labour Organization (ILO), United Nations - 1999
Persistent link: https://www.econbiz.de/10010966292
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Home work in selected Latin American countries : a comparative overview
Tomei, Manuela - International Labour Organization (ILO), United Nations - 2000
Covers data from 1990 to 1997.
Persistent link: https://www.econbiz.de/10010966299
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Exclusión social en el mercado del trabajo el caso de Argentina
Neffa, Julio César; Battistini, Osvaldo; Panigo, Demian; … - International Labour Organization (ILO), United Nations - 1999
Persistent link: https://www.econbiz.de/10010966363
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Chomage: tendances, causes et possibilites d'action; observations faites en republique federale d'allemagne, en France et aux Pays-Bas.
W, Van Ginneken - International Labour Organization (ILO), United Nations - 1981
, considers effects of wages and social security benefits on labour mobility, analyses structural unemployment and frictional …ILO pub. Article on comparison of causes and economic policy implications concerning unemployment in Germany, Federal … unemployment, and finds that the majority of unemployment is due to insufficient demand and, therefore, macro- economic in nature …
Persistent link: https://www.econbiz.de/10010690085
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Who Participates in Tax Avoidance?
Alstadsæter, Annette - 2013
This paper analyzes the sources of heterogeneity in legal tax avoidance strategies across individuals. Three conditions are required for a taxpayer to participate in tax avoidance: incentive, access, and awareness. Using rich Swedish administrative panel data with a unique link between corporate...
Persistent link: https://www.econbiz.de/10013082350
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Shifting-Profits Through Tax Loopholes. Evidence from Ecuador
Chalendard, Cyril Romain - 2017
Based on a natural experiment that took place in Ecuador in the context of a capital outflow tax, this paper presents suggestive evidence of the emergence of an abnormal transfer pricing behavior. We exploit the fact that some imports were eligible to a tax-credit measure aiming to offset the...
Persistent link: https://www.econbiz.de/10012964692