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Dividend Taxation and the Cost of New Share Issues
Lindhe, Tobias - 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 … that the shareholders cannot recover their original equity injections without being subject to the dividend tax …
Persistent link: https://www.econbiz.de/10013045348
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Dividend Taxation, Share Repurchases and the Equity Trap
Lindhe, Tobias; Södersten, Jan Edvin - 2021
This paper reconsiders the effects of dividend taxation. Particular attention is paid to the form of the "equity trap …
Persistent link: https://www.econbiz.de/10013316375
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The Welfare Effects of Health-Based Food Tax Policy
Kotakorpi, Kaisa - 2011
This paper examines the effects of health-oriented food tax reforms on the distribution of tax payments, food demand and health outcomes. Unlike earlier work, we also take into account the uncertainty related to both demand estimation and health estimates and report the confidence intervals for...
Persistent link: https://www.econbiz.de/10013118491
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Taxation of Firms with Unknown Mobility
Becker, Johannes - 2012
We analyze the optimal tax choices of a revenue-maximizing government that levies taxes from firms of which the true degree of mobility is ex ante unknown. Differential tax treatment of immobile and mobile firms is ruled out, but the government may learn from the firms' location responses to...
Persistent link: https://www.econbiz.de/10013097107
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From Optimal Tax Theory to Applied Tax Policy
Jacobs, Bas - 2013
This paper aims to provide a perspective on the ideal tax system using insights from optimal-tax theory supplemented …
Persistent link: https://www.econbiz.de/10013084904
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Should Tax Policy Favor High- or Low-Productivity Firms?
Langenmayr, Dominika - 2013
Heterogeneous firm productivity seems to provide an argument for governments to pursue ‘pick-the-winner' strategies by subsidizing highly productive firms more, or taxing them less, than their less productive counterparts. We appraise this argument by studying the optimal choice of effective...
Persistent link: https://www.econbiz.de/10013089181
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The Political Economy of Taxation : Power, Structure, Redistribution
Winer, Stanley L. - 2017
In this chapter I provide an overview of the political economy of taxation in democratic states by considering the three most important issues in the field: (1) the evolution of the power to tax in (what are now) the mature constitutional democracies; (2) the nature and determinants of modern...
Persistent link: https://www.econbiz.de/10012964375
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Firm Types, Price-Setting Strategies, and Consumption-Tax Incidence
Harju, Jarkko - 2016
Studying very detailed micro data collected around two different VAT reforms in Europe, we show that tax incidence is heavily dependent on the characteristics of the price-setting firms. The reforms generated bimodal price-change distributions; nearly all independent restaurants left prices...
Persistent link: https://www.econbiz.de/10013000822
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Explaining Output Volatility : The Case of Taxation
Posch, Olaf - 2009
This paper presents empirical evidence against the popular perception that macro volatility is exogenous. We obtain tax effects on macro aggregates in the stochastic neoclassical model. Taxes are shown to affect the second moment of output growth rates without affecting the first moment....
Persistent link: https://www.econbiz.de/10013156876
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Newspapers and Advertising : The Effects of Ad-Valorem Taxation Under Duopoly
Kind, Hans Jarle - 2007
Newspapers are two-sided platforms that sell their product both to readers and advertisers. Media firms in general, and newspapers in particular, are considered important providers of information, culture and language in most countries. Newspapers are therefore given preferential tax treatment....
Persistent link: https://www.econbiz.de/10012777828