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Reforming business taxation : lessons from Italy?

Bordignon, Massimo; Giannini, Silvia; Panteghini, Paolo - In: International tax and public finance 8 (2001) 2, pp. 191-210

Persistent link: https://www.econbiz.de/10001592257

Taxation, Corporate Financial Policy and the Cost of Capital

Auerbach, Alan J. - 1982

The cost of capital plays an important role in the allocation of resources among competing uses in a decentralized market system. The purpose of this paper is to organize and present what is known and what is hypothesized about the effects of taxation on the incentive to invest, via the cost of...

Persistent link: https://www.econbiz.de/10012478079

Why the Norwegian shareholder income tax is neutral

Södersten, Jan - In: International tax and public finance 27 (2020) 1, pp. 32-37

Persistent link: https://www.econbiz.de/10012226498

Taxation and the Cost of Capital : The "Old" View, the "New" View and Another View

Sinn, Hans-Werner - 1990

This paper is a critical survey of the recent literature on the tax effects on corporate finance and investment decisions. It corrects a common misinterpretation of the "new" view, emphasizes the cushion effect of financial optimization, dismisses the view that optimizing firms behave as if they...

Persistent link: https://www.econbiz.de/10012475526

Consistent Valuation and Cost of Capital Expressions with Corporate and Personal TAxes

Taggart, Robert A, Jr - 1989

This paper examines three valuation methods, each of which should lead to the same value for a given asset. These are the Adjusted Present Value, Adjusted Discount Rate and Flows to Equity methods. To achieve identical valuations, however, the different methods must be implemented with cost of...

Persistent link: https://www.econbiz.de/10012475972

Resource rents : when to spend and how to save

Venables, Anthony - In: International tax and public finance 17 (2010) 4, pp. 340-356

Persistent link: https://www.econbiz.de/10008737235

Expected future earnings, taxation, and university enrollment : a microeconometric model with uncertainty

Fossen, Frank M.; Glocker, Daniela - In: International tax and public finance 18 (2011) 6, pp. 688-723

Persistent link: https://www.econbiz.de/10009425942

Trade policy, income risk, and welfare

Krebs, Tom - 2005

"This paper studies empirically the relationship between trade policy and individual income risk faced by workers, and … three steps. First, longitudinal data on workers are used to estimate time-varying individual income risk parameters in … various manufacturing sectors. Second, the estimated income risk parameters and data on trade barriers are used to analyze the …

Persistent link: https://www.econbiz.de/10010522578

Economic conditions, enforcement, and criminal activities in the district of Abidjan

Kimou, José Carlos A. - In: International tax and public finance 19 (2012) 6, pp. 913-941

Persistent link: https://www.econbiz.de/10009697305

Myopia, regrets, and risky behaviors

Pestieau, Pierre; Ponthiere, Gregory - In: International tax and public finance 19 (2012) 2, pp. 288-317

Persistent link: https://www.econbiz.de/10009620545

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