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International taxation and productivity effects of M&As
Todtenhaupt, Maximilian; Voget, Johannes - 2021
We investigate how changes in firm productivity after M&As are affected by differences in profit taxation between the … M&A and thus inhibit the realization of productivity improvements. Using firm-level data on inputs and outputs of … reduces the subsequent total factor productivity gain. This effect is concentrated in horizontal M&As and less pronounced when …
Persistent link: https://www.econbiz.de/10012491606
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Taxes, incorporation, and productivity
Barro, Robert J.; Wheaton, Brian - 2019
the 1980s. C-corporate form is subject to a time varying tax wedge, which offsets the productivity benefits. In a … (productivity), the share of total output generated by C-corporations, and the sensitivity of this share to the tax wedge. This … in the tax wedge since 1968 has expanded economy-wide productivity by about 4%. …
Persistent link: https://www.econbiz.de/10011966861
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Bunching and non-bunching at kink points of the Swedish tax schedule
Bastani, Spencer; Selin, Håkan - 2012
Recent microeconometric studies of taxpayer' responsiveness to taxation have shown that intensive margin labor supply and earnings elasticities typically are modest and sometimes equal to zero. However, a common view is that long-run responses might still be large since micro-estimates are...
Persistent link: https://www.econbiz.de/10009571270
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The welfare effects of health-based food tax policy
Kotakorpi, Kaisa; Härkänen, Tommi; Pietinen, Pirjoq; … - 2011
and health outcomes. Unlike earlier work, we also take into account the uncertainty related to both demand estimation and …
Persistent link: https://www.econbiz.de/10009375064
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The impact of corporate and personal income taxes on the location of firms and on employment : some panel evidence for the Swiss cantons
Feld, Lars P.; Kirchgässner, Gebhard - 2001
The impact of corporate income taxes on location decisions of firms is widely debated in the tax competition literature. Tax rate differences across jurisdictions may lead to distortions of firms investment decisions. Empirical evidence on tax induced relocation and subsequent economic...
Persistent link: https://www.econbiz.de/10011398133
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Labor income responds differently to income-tax and payroll-tax reforms
Lehmann, Etienne; Marical, François; Rioux, Laurence - 2012
We estimate the responses of gross labor income with respect to marginal and average net-of-tax rates in France over the period 2003-2006. We exploit a series of reforms to the income-tax and payroll-tax schedules affecting individuals who earn less than twice the minimum wage. Our estimate for...
Persistent link: https://www.econbiz.de/10009659356
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Thin capitalization rules and multinational firm capital structure
Blouin, Jennifer L.; Huizinga, Harry; Laeven, Luc; … - 2014
This paper examines the impact of thin capitalization rules that limit the tax deductibility of interest on the capital structure of the foreign affiliates of US multinationals. We construct a new data set on thin capitalization rules in 54 countries for the period 1982-2004. Using confidential...
Persistent link: https://www.econbiz.de/10010256736
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Effective corporate taxation, tax incidence and tax reforms : evidence from OECD countries
Barrios Cobos, Salvador; Nicodème, Gae͏̈tan J. A.; … - 2014 - This version: October 2014
The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and 11 manufacturing sectors in a single framework encompassing capital, labour and energy taxes. Our cross-country/cross-sector approach allows us comparing the incentives provided...
Persistent link: https://www.econbiz.de/10010418228
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Short-term price effects of a carbon tax and implications for sectors competitiveness in small open economies
Gonne, Nicolas - 2010
Asymmetric climate policies are expected to distort the level-playing field regarding international trade, singularly to the detriment of small open economies. The paper develops a flexible method that provides essential input regarding the design of offsetting measures. It builds on...
Persistent link: https://www.econbiz.de/10008749036
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Effects of corporate tax reforms on SMEs' investment decisions under the particular consideration of inflation
Nam, Chang-woon (contributor); Radulescu, Doina (contributor) - 2005
Corporate tax reforms carried out in EU countries since 1980 entail lower statutory tax rates and reductions in generous tax depreciation provisions. Several countries including the UK have reduced tax rates for SMEs. This study compares incentive effects of such reforms on the SMEs’...
Persistent link: https://www.econbiz.de/10003109877