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Corporate Payouts and the Tax Price of Corporate Retentions : Evidence from the Undistributed Profits Tax of 1936-1938

Hubbard, R. Glenn - 1989

effects have examined the effects of dividend and capital gains taxes on payouts. Relatively few studies have considered the …

Persistent link: https://www.econbiz.de/10012475934

Institutional Tax Clienteles and Payout Policy

Desai, Mihir A. - 2007

their institutional shareholders indicates that "dividend-averse" institutions are significantly less likely to hold shares … in firms with larger dividend payouts. This relationship between the tax preferences of institutional shareholders and … firm payout policy could reflect dividend-averse institutions gravitating to low dividend paying firms or managers adapting …

Persistent link: https://www.econbiz.de/10012465368

How to Eliminate Pyramidal Business Groups - The Double Taxation of Inter-Corporate Dividends and Other Incisive Uses of Tax Policy

Morck, Randall - 2004

President regarding intercorporate dividend taxation. Foreign governments may find the American experience of value should they …

Persistent link: https://www.econbiz.de/10012467743

The International Macroeconomics of Taxation and the Case Against European Tax Harmonization

Mendoza, Enrique G. - 2001

The theory of international macroeconomics shows that domestic tax policy in a global economy affects foreign economic conditions via complex, dynamic interactions through relative prices, tax revenues, and wealth distribution. This paper proposes a tractable quantitative framework for assessing...

Persistent link: https://www.econbiz.de/10012470507

Competition, Harmonization and Redistribution : Corporate Taxes in Switzerland

Brülhart, Marius; Köthenbürger, Marko; Krapf, Matthias; … - National Bureau of Economic Research - 2023

Switzerland could be considered as a test case for international corporate-tax policy coordination. It is a federation of 26 fiscally autonomous cantons that have been taxing corporate profits more or less independently for over a century. We document and discuss corporate taxation in...

Persistent link: https://www.econbiz.de/10014436961

Corporate Tax Disclosure

Hoopes, Jeffrey L.; Robinson, Leslie; Slemrod, Joel - National Bureau of Economic Research - 2023

Policies that require, or recommend, disclosure of corporate tax information are becoming more common throughout the world, as are examples of tax-related information increasingly influencing public policy and perceptions. In addition, companies are increasing the voluntary provision of...

Persistent link: https://www.econbiz.de/10014322854

Who Benefits from State Corporate Tax Cuts? A Local Labor Market Approach with Heterogeneous Firms : Further Results

Suárez Serrato, Juan Carlos; Zidar, Owen M. - National Bureau of Economic Research - 2023

This paper estimates the incidence of state corporate taxes using new data and methods for estimating the effects on profits. We extend Suarez Serrato and Zidar (2016) by developing two new identification approaches that use the effects of business taxes on the labor demand of incumbent firms...

Persistent link: https://www.econbiz.de/10014287307

Taxes Depress Corporate Borrowing : Evidence from Private Firms

Ivanov, Ivan T.; Pettit, Luke; Whited, Toni Marion - National Bureau of Economic Research - 2024

We use variation in state corporate income tax rates to re-examine the relation between taxes and corporate leverage. Contrary to prior research, we find that corporate leverage rises after tax cuts for small private firms. An estimated dynamic equilibrium model shows that tax cuts make capital...

Persistent link: https://www.econbiz.de/10014544677

Ending the Euro Crisis?

Feldstein, Martin S. - 2015

All of the attempts to end the euro crisis and to return the Eurozone countries to healthy growth rates of income and employment have failed. The options that are currently being discussed are not likely to be more successful

Persistent link: https://www.econbiz.de/10012457804

Simulating the Elimination of the U.S. Corporate Income Tax

Fehr, Hans - 2013

We simulate corporate tax reform in a single good, five-region (U.S., Europe, Japan, China, India) model, featuring skilled and unskilled labor, detailed region-specific demographics and fiscal policies. Eliminating the model's U.S. corporate income tax produces rapid and dramatic increases in...

Persistent link: https://www.econbiz.de/10012458906

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