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Transfer pricing or formula apportionment? : tax-induced distortions of multinationals' investment and production decisions

Martini, Jan Thomas (contributor); … - 2007

Persistent link: https://www.econbiz.de/10003498734

A simple explanation for the unfavorable tax treatment of investment costs

Panteghini, Paolo (contributor) - 2006

Persistent link: https://www.econbiz.de/10003364834

The location of cross-border mergers & acquisitions in the USA

Brakman, Steven; Garretsen, Harry; Marrewijk, Charles van - 2015 - First version: October 2014, this version: April 2015

neglected. In this paper we analyze the within country location-target selection of M&As in the USA. Extending Guadalupe (2012 … the USA for the period 1985-2012, we compare location choices of cross-border M&As to that of national M&As. We find that … across the USA than national M&As, and that for both forms of M&As location specific market access in the USA as well as …

Persistent link: https://www.econbiz.de/10010515424

CEO preferences and acquisitions

Jenter, Dirk; Lewellen, Katharina - 2011

This paper explores the impact of target CEOs' retirement preferences on the incidence, the pricing, and the outcomes of takeover bids. Mergers frequently force target CEOs to retire early, and CEOs' private merger costs are the forgone benefits of staying employed until the planned retirement...

Persistent link: https://www.econbiz.de/10009412377

Which Communities should be afraid of mobility? : the effects of agglomeration economies on the sensitivity of firm location to local taxes

Jofre-Monseny, Jordi (contributor); … - 2008

Persistent link: https://www.econbiz.de/10003712510

Fiscal policy and the banking system in Italy : have taxes, public spending and banks been procyclical in the long-run?

Piluso, Giandomenico (contributor); … - 2008

This paper analyses the relations between the banking system fluctuations, on one hand, and taxation and public spending, on the other one, using a VECM methodology. We find some evidence of prociclicality of fiscal policy using variables such as government spending, taxes, and primary surplus....

Persistent link: https://www.econbiz.de/10003779453

The welfare loss from differential taxation of sectors in Germany

Radulescu, Doina (contributor); … - 2008

In the spirit of Harberger, we apply a dynamic computable general equilibrium (CGE) model and estimate the excess burden stemming from the tax-induced distortion in the allocation of capital across the corporate and the non-corporate sectors in Germany. In doing so, we perform a counterfactual...

Persistent link: https://www.econbiz.de/10003771793

Welfare implications of public education spending rules

Angelopoulos, Konstantinos; Malley, James R.; … - 2008

In this paper, we quantitatively assess the welfare implications of alternative public education spending rules. To this end, we employ a dynamic stochastic general equilibrium model in which human capital externalities and public education expenditures, financed by distorting taxes, enhance the...

Persistent link: https://www.econbiz.de/10003806000

Educational and wage risk : social insurance vs. quality of education

Schindler, Dirk; Weigert, Benjamin - 2008

In this model of education, where individuals are exposed both to educational risk and to wage risk within the skilled sector, successful graduation depends both on individual effort to study and on public resources. We show that insuring the present risks is a dichotomic task: Wage risk is...

Persistent link: https://www.econbiz.de/10003806025

Neutral taxation of shareholder income? : corporate responses to an announced dividend tax

Alstadsæter, Annette; Fjaerli, Erik - 2009

The introduction of the 2006 Norwegian shareholder income tax was announced in advance, and it increased top marginal tax rates on individual dividend income from zero to 28 percent. We document strong timing effects on dividend payout on a large panel of non-listed corporations, with a surge of...

Persistent link: https://www.econbiz.de/10003806745

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