Similar Search Results

Optimal debt bias in corporate income taxation

Simon, Jenny - 2015

I present a rationale for a government to discriminate between debt and equity financing when taxing corporate income. For risk-averse entrepreneurs, equity generates more surplus than debt, because it provides financing and insurance. A government seeking to extract surplus from entrepreneurs...

Persistent link: https://www.econbiz.de/10011350162

Downward revision of investment decisions after corporate tax hikes

Link, Sebastian; Menkhoff, Manuel; Peichl, Andreas; … - 2022

This paper estimates the causal effect of corporate tax hikes on firm investment based on more than 1,400 local tax … changes. By observing planned and realized investment volumes in a representative sample of German manufacturing firms, we can … study how tax hikes induce firms to revise their investment decisions. On average, the share of firms that invest less than …

Persistent link: https://www.econbiz.de/10013255860

Corporate income taxation of multinationals and unemployment

Eichner, Thomas (contributor); Runkel, Marco (contributor) - 2006

Persistent link: https://www.econbiz.de/10003457536

Large and influential : firm size and governments' corporate tax rate choice

Riedel, Nadine; Simmler, Martin - 2018

Theory suggests that large firms are more likely to engage in lobbying behaviour and are geographically more mobile …

Persistent link: https://www.econbiz.de/10011795034

Investors' portfolio choice and tax reforms : the 2008 German corporate tax reform reconsidered

Stimmelmayr, Michael - 2015 - This version: March 2015

The paper provides a comprehensive assessment of the latest German corporate income and capital tax reform, which entails a major shift of the capital tax burden from the firm to the household level. Using a dynamic two-country computable general equilibrium model with integrated capital...

Persistent link: https://www.econbiz.de/10010509614

Wide vs. narrow tax bases under optimal investment timing : presented at CESifo Area Conference on Public Sector Economics, May 2004

Panteghini, Paolo - 2004

This article compares an ACE system with a CBIT system in an open economy. Using a realoption approach we show that, if a firm can decide when to invest, a tradeoff is found. According to traditional wisdom, a high-income firm investing in an ACE system faces a heavier tax burden at each...

Persistent link: https://www.econbiz.de/10011450221

Asymmetric taxation under incremental and sequential investment

Panteghini, Paolo - 2002

This article discusses the effects of an asymmetric tax scheme on incremental and sequential investment strategies. The …

Persistent link: https://www.econbiz.de/10011409815

On corporate tax asymmetries and neutrality

Panteghini, Paolo - 2000

This article discusses the effects of corporate tax asymmetries under investment irreversibility. We introduce a tax …

Persistent link: https://www.econbiz.de/10009781551

Corporate tax asymmetries under investment irreversibility

Panteghini, Paolo - 2001

This article studies the effects of corporate tax asymmetries on irreversible investment. We discuss an asymmetric tax …

Persistent link: https://www.econbiz.de/10011399702

Corporate taxation, capital formation, and the substitution elasticity between labor and capital

Chirinko, Robert S. - 2002

This study provides some perspective on analyzing the effects of corporate taxation on capital formation. Our framework translates tax policy legislation into real outcomes, and identifies three parameters that play a central role in determining the impact on policy. The remainder of the paper...

Persistent link: https://www.econbiz.de/10011409809

1
2
3
4
5
6
7
8
9
10
Next
Last