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Optimal taxation of normal and excess returns to risky assets
Boadway, Robin W.; Spiritus, Kevin - 2021
We study the optimal taxation of risk-free and excess capital income with heterogeneous rates of return, alongside an … optimal nonlinear earnings tax. Households can hold three assets: one risk-free, one risky but diversifiable, and one a … private investment with idiosyncratic risk whose expected return differs among households. Contrary to expectations, the …
Persistent link: https://www.econbiz.de/10012487914
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The tax treatment of interest expenditures of multinational enterprises
Ossokina, Ioulia V.; Vollebergh, Herman R. J. - 2000
Persistent link: https://www.econbiz.de/10001483861
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Corporate tax policy and unemployment in Europe : an applied general equilibrium analysis
Bettendorf, Leon; Horst, Albert van der; Mooij, Ruud A. de - 2007
This paper analyzes the impact of corporate taxes on structural unemployment, using an applied general equilibrium model for the European Union. We find that the unemployment and welfare effects of corporate taxes differ considerably among European countries. The magnitude of these effects rise...
Persistent link: https://www.econbiz.de/10011372991
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Profit shifting and productivity mismeasurement
Bartelsman, Eric J.; Beetsma, Roel - 2000
This note identifies profit shifting in response to cross-countrydifferences in corporate tax rates as a source of productivitymismeasurement. To quantify the magnitude of mismeasurement, theprofit-shifting effect is isolated from other possible effects ofcorporatetax rates changes on real...
Persistent link: https://www.econbiz.de/10011304391
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Corporate tax policy, entrepreneurship and incorporation in the EU
Mooij, Ruud A. de; Nicodème, Gaëtan - 2007
In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. Thispaper explores to what extent income shifting from the personal to the corporate tax base canexplain these diverging developments. We exploit a panel of European data on firm births andlegal form of...
Persistent link: https://www.econbiz.de/10011372517
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Will corporate tax consolidation improve efficiency in the EU?
Horst, Albert van der; Bettendorf, Leon; … - 2007
The European Commission favours the introduction of a consolidated corporate tax base to overcome the distortions arising from the existing system of separate accounting. The blueprints for consolidation are simulated with the applied general equilibrium model CORTAX. We show that the benefits...
Persistent link: https://www.econbiz.de/10011372975
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Are CEOs incentivized to avoid corporate taxes? : empirical evidence on managerial bonus contracts
Schmittdiel, Heiner - 2014
explanation is that managers require to be compensated for the additional risk inherent in running an aggressive tax strategy. In …
Persistent link: https://www.econbiz.de/10010346227
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Start-up costs, taxes and innovative entrepreneurship
Darnihamedani, Pourya; Block, Jörn; Hessels, Jolanda; … - 2015
Prior research suggests that start-up costs and taxes negatively influence entry into entrepreneurship. Yet, no distinction is made regarding the type of entrepreneurship, particularly innovative versus non-innovative entrepreneurship. Start-up costs, being one-off costs, may reduce the entry of...
Persistent link: https://www.econbiz.de/10010477112
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Human capital and optimal positive taxation of capital income
Jacobs, Bas; Bovenberg, Ary Lans - 2005
This paper analyzes optimal linear taxes on capital and labor incomes in a life-cyclemodel of human capital investment, financial savings, and labor supply with heteroge-nous individuals. A dual income tax with a positive marginal tax rate on not onlylabor income but also capital income is...
Persistent link: https://www.econbiz.de/10011343277
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Redistribution and education subsidies are siamese twins
Bovenberg, Ary Lans; Jacobs, Bas - 2003
We develop models of optimal linear and non-linear income taxation with endogenous human capital formation to explore optimal education subsidies. Optimal subsidies on education ensure efficiency in human capital accumulation and thus play an important role in alleviating the tax distortions on...
Persistent link: https://www.econbiz.de/10011343324