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The effect of investing abroad on investment at home : on the role of technology, tax savings, and internal capital markets
Goldbach, Stefan; Nagengast, Arne J.; Steinmüller, Elias; … - 2017
This paper examines the relationship between foreign and domestic investment activity of multinational enterprises. The empirical analysis is based on micro data of German firms and their operations at home and abroad, including information on investment in fixed assets. The empirical approach,...
Persistent link: https://www.econbiz.de/10011649212
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Fortress building in global tax competition
Konrad, Kai A.; Schjelderup, Guttorm - 1999
Persistent link: https://www.econbiz.de/10013428250
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Differential taxation and firms' financial leverage : evidence from the introduction of a flat tax on interest income
Fossen, Frank M.; Simmler, Martin - 2012
such differential taxation on the debt ratio of firms. We exploit a 2009 tax reform in Germany as a quasi-experiment, which …
Persistent link: https://www.econbiz.de/10009510579
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Bracket creep revisited - with and without r>g : evidence from Germany
Zhu, Junyi - 2015
solely to Germany. Additionally, when we introduce the empirical evidence that capital income grows faster than non …
Persistent link: https://www.econbiz.de/10011381623
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The role of capital income for top incomes shares in Germany
Bartels, Charlotte; Jenderny, Katharina - 2014
simulating legislative definitions of capital income prevailing in Germany between 2001 and 2010. For both simulation and the …
Persistent link: https://www.econbiz.de/10010429894
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Sharing the burden : empirical evidence on corporate tax incidence
Dwenger, Nadja; Rattenhuber, Pia; Steiner, Viktor - 2011
, using estimations based on a unique pseudo-panel data set from Germany for the period 1998 to 2006. Tax return data cover …
Persistent link: https://www.econbiz.de/10009390287
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Taxation, equity and growth : exploring the trade-off between shareholder dividend tax relief and higher corporate income taxes
Nadeau, Serge J.; Strauss, Robert P. - 1992
Persistent link: https://www.econbiz.de/10000970192
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Local business taxation and competition for capital : the choice of the tax rate
Büttner, Thiess - 1998
in West Germany's districts. The results indicate that collection rates are set in response to the fiscal decisions of …
Persistent link: https://www.econbiz.de/10011621715
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Steuer-Klientel-Effekte : Realität oder Illusion?
Bühler, Wolfgang; Rasch, Steffen - 1995
Die empirische Überprüfung von steuerlich bedingten Marktsegmentationen (Steuer-Klientel- Effekten) ergab an den DM-Anleihemärkten asymmetrische Ergebnisse für Anleihen in Abhängigkeit von deren Kurshöhe. Im vorliegenden Beitrag werden diese Resultate durch Friktionen bei der Bildung von...
Persistent link: https://www.econbiz.de/10011621725
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Steuer-Klientel-Effekte an DM-Anleihemärkten
Bühler, Wolfgang; Rasch, Steffen - 1994
Die asymmetrische Besteuerung von Zinseinkünften und Kursgewinnen kann zu Marktsegmentationen in Form von Steuer-Klientel-Effekten führen. Darunter ist der Tatbestand zu verstehen, daß es für PrivatanIeger mit hohem Grenzsteuersatz nicht sinnvoll ist, Anleihen mit hohem Kupon zu erwerben und...
Persistent link: https://www.econbiz.de/10011622451