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Effect of corporate income tax and firms’ size on investment: evidence by Karachi stock exchange
Raza, Syed Ali; Ali, Syed Adeel; Abassi, Zia - Volkswirtschaftliche Fakultät, … - 2011
This study investigates to explore the effect of Corporate Income Tax and Firms’ Size on Capital Investment made in tangible assets by the Manufacturing firms belongs to nine non-financial sectors listed in Karachi Stock Exchange. To examine the study Panel financial Data on annual basis has...
Persistent link: https://www.econbiz.de/10009650031
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The Corporate Income Tax: An Entrepreneurial Perspective
Filoso, Valerio - Volkswirtschaftliche Fakultät, … - 2010
between profit and loss, the tax rate may change the ranking of alternative investments. Secondly, the imperfect observability …
Persistent link: https://www.econbiz.de/10011259062
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The effect of debt tax benefits on firm investment decisions
Addessi, William; Saltari, Enrico - Volkswirtschaftliche Fakultät, … - 2011
In this paper we question the idea that the deduction of debt interest is always an effective policy instrument to spur … firm investment. We analyze the investment decision in presence of a borrowing constraint on the amount of the debt that … the firm can raise. We show that if the debt interest rate is decreasing in the firm capital accumulation and it is …
Persistent link: https://www.econbiz.de/10009644918
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Sector and size effects on effective corporate taxation
Nicodeme, Gaetan - Volkswirtschaftliche Fakultät, … - 2002
The current debate in corporate taxation is focussing on leveling the tax playing field within the European Union in order to allow companies incorporated in different countries to face the same competitive conditions. However, various elements of corporate tax rules may discriminate against...
Persistent link: https://www.econbiz.de/10005055504
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Corporate Tax Competition and Coordination in the European Union: What do we know? Where do we stand?
Nicodeme, Gaetan - Volkswirtschaftliche Fakultät, … - 2006
This paper reviews the rationales and facts about corporate tax coordination in Europe. Although statutory tax rates have dramatically declined, revenues collected from corporate taxation are fairly stable and there is so far no evidence of a race-to-the-bottom. The ambiguous results from...
Persistent link: https://www.econbiz.de/10005616901
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Corporate taxation and exports
Federici, Daniela; Parisi, Valentino - Volkswirtschaftliche Fakultät, … - 2012
The paper analyses the relationship between corporate taxes and exports at firm level. We use an integrated dataset that combines, for the period 2004-2006, survey data(Indagine sulle Imprese Manifatturiere) and company accounts for the manufacturing sector to estimate a Probit and a Tobit...
Persistent link: https://www.econbiz.de/10011114425
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The Non-neutrality of Corporate Tax: An Entrepreneurial Perspective
Filoso, Valerio - Volkswirtschaftliche Fakultät, … - 2007
profit and loss, the tax rate may change the ranking of alternative investments. Secondly, the imperfect observability of the …
Persistent link: https://www.econbiz.de/10005786955
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Foreign Direct Investment in Bangladesh: An Empirical Analysis on its Determinants and Impacts
Quader, Syed Manzur - Volkswirtschaftliche Fakultät, … - 2009
In this paper, the catalyst variables of FDI inflows in Bangladesh are examined by applying extreme bounds analysis to the time series data from 1990-91 to 2005-06. The results reveal that wage, trade openness, net export, GDP growth and tax rate have robust result. Also two years lagged values...
Persistent link: https://www.econbiz.de/10008684892
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A Growth Perspective on Foreign Reserve Accumulation
Cheng, Gong - Volkswirtschaftliche Fakultät, … - 2011
Based on a dynamic open-economy macroeconomic model, this paper aims at understanding the contribution of domestic financial under-development to foreign reserve accumulation in some emerging market economies, especially in China. It is argued that foreign reserve accumulation is a consequence...
Persistent link: https://www.econbiz.de/10011111720
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A theory of markets with return-seeking firms
Murray, Cameron - Volkswirtschaftliche Fakultät, … - 2013
Neoclassical theory erroneously makes the assumption that firms maximise profits on a fixed endowment of physical capital leading to the pervasive rule of thumb that firms produce at a level of output where marginal revenues equal marginal costs. However this is merely a special case of the...
Persistent link: https://www.econbiz.de/10011113486