Narrow search
Showing 1 - 10 of 1,903
Cover Image
The persistent effect of competition on prosociality
Kosse, Fabian; Rajan, Ranjita; Tincani, Michela M. - 2023
We present the first causal evidence on the persistent impact of enduring competition on prosociality. Inspired by the literature on tournaments within firms, which shows that competitive compensation schemes reduce cooperation in the short-run, we explore if enduring exposure to a competitive...
Persistent link: https://www.econbiz.de/10014493908
Cover Image
Incentives and intertemporal behavioral spillovers : a two-period experiment on charitable giving
Alt, Marius; Gallier, Carlo - 2021 - This version: January, 2021
We test whether and, if so, how incentives to promote pro-social behavior affect the extent to which it spills over to … effect, which captures the extent to which the spillover effects are affected by the incentives exerted on the previous pro …
Persistent link: https://www.econbiz.de/10012430934
Cover Image
How does the evolution of R&D tax incentives schemes impact their effectiveness? : evidence from a meta-analysis
Blandinieres, Florence; Steinbrenner, Daniela - 2021
evaluations by the features of tax incentives. We document that on average R&D tax incentives stimulate R&D expenditures across … incentives. Our samples evidence that the estimations linked to incremental bases and related to targeted rules towards SMEs … effectiveness of R&D tax incentives, allowing governments to monitor the indirect support needed to stimulate private R …
Persistent link: https://www.econbiz.de/10012434517
Cover Image
Immunization in markets with tax clientele effects : evidence from the Canadian market
Prisman, Eliezer Zeev; Tian, Yisong Sam - 1992
Persistent link: https://www.econbiz.de/10000877751
Cover Image
An empirical estimate of imperfect loss offsetting and effective tax rates
Mintz, Jack M. - 1985
Persistent link: https://www.econbiz.de/10003528877
Cover Image
The user cost of capital with imperfect loss offset taxes
Mintz, Jack M. - 1983
Persistent link: https://www.econbiz.de/10003095373
Cover Image
Investment decisions and tax revenues under an allowance for corporate equity
Lammersen, Lothar - 2002
In recent years, some European countries have relied on elements of an allowance for corporate equity (ACE) in the design of their tax systems. We analyse the effects of ACE-based taxation on rates of return and effective tax rates. Investment neutrality is lost if the imputed interest rate...
Persistent link: https://www.econbiz.de/10013428486
Cover Image
Attracting profit shifting or fostering innovation? : on patent boxes and RD subsidies
Haufler, Andreas; Schindler, Dirk - 2022
Many countries have introduced patent box regimes in recent years, offering a reduced tax rate to businesses for their IP-related income. In this paper, we analyze the effects of patent box regimes when countries can simultaneously use patent boxes and R&D subsidies to promote innovation. We...
Persistent link: https://www.econbiz.de/10014458817
Cover Image
The value of a loss : the impact of restricting tax loss transfers
Bührle, Anna Theresa; Casi-Eberhard, Elisa; Stage, Barbara - 2023 - This version: August 2023
We study the economic consequences of anti-loss trafficking rules, which disallow the use of loss carry-forwards as tax shield after a substantial ownership change. Using staggered changes to these rules, we find that limiting the transfer of tax losses reduces the number of M&As with...
Persistent link: https://www.econbiz.de/10014384444
Cover Image
Do tax loss restrictions distort venture capital funding of start-ups?
Bührle, Anna Theresa - 2021 - This version: January 13th, 2021
Anti-tax loss trafficking rules disallow the use of loss carryforwards after a change in ownership or activity (such as significant changes in turnover, employment, or the product portfolio). This restriction could threaten accumulated loss carryforwards of start-ups. Accounting for the...
Persistent link: https://www.econbiz.de/10012425319