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Taxation, industry integration and production efficiency
Moriconi, Simone - 2016
economies. Theories of optimal taxation conclude that these taxes are detrimental to production efficiency, when firms operate … production units. The present paper investigates the effects of taxation on production efficiency, accounting for the …
Persistent link: https://www.econbiz.de/10011739617
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Disclosure Regulation, Corruption, and Investment: Evidence from Natural Resource Extraction
Rauter, Thomas - 2019
I examine how mandatory disclosure of fiscal payment information in developed countries affects fiscal revenue contributions and investments by multinational firms in less developed countries. In Europe and Canada, extractive firms have to publicly disclose their payments to foreign host...
Persistent link: https://www.econbiz.de/10013342558
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Knapp's 'State Theory of Money' and its reception in German academic discourse
Ehnts, Dirk H. - 2019
In 1905, Georg Friedrich Knapp published The State Theory of Money in his native German, claiming that money is a "creature of law" and not connected to metals via some intrinsic value. When the English translation appeared in 1924, apparently at the wishes of John Maynard Keynes, the German...
Persistent link: https://www.econbiz.de/10011984407
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The Rise of Private Foundations as Owners of Swedish Industry: The Role of Tax Incentives 1862–2018
Johansson, Dan; Stenkula, Mikael; Wykman, Niklas - 2018
private foundations as a means for corporate control by comparing the taxation of private foundations and of high …
Persistent link: https://www.econbiz.de/10012654438
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Shadow Economies in highly developed OECD countries: What are the driving forces?
Schneider, Friedrich; Buehn, Andreas - 2013
The main focus of this paper lies on the driving forces of the development and size of the shadow economy in 39 highly developed OECD countries. The most influential factors on the shadow economy are tax policies and state regulation, which, if rising, increase the shadow economy, though other,...
Persistent link: https://www.econbiz.de/10010368252
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Work in the shadow: Some facts
Schneider, Friedrich - 2013
In this paper the main focus lies on the shadow economy labor force in OECD, developing and transition countries. Besides informal employment in the rural and non-rural sector also other measures of informal employment like the share of women and men are shown. The most influential factors on...
Persistent link: https://www.econbiz.de/10010368268
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The capital gains tax: A curse but also a blessing for venture capital investment
Achleitner, Ann-Kristin; Bock, Carolin; Watzinger, Martin - 2011
This article documents a statistical association between the number and success of venture capital investments and the capital gains tax rate. To do this, we analyze investment data and taxes of 32 countries from 2000 to 2010. In our data, higher capital gains tax rates are associated with fewer...
Persistent link: https://www.econbiz.de/10010306865
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The Equity Trap, the Cost of Capital and the Firm´s Growth Path
Lindhe, Tobias; Södersten, Jan - 2006
This paper reconsiders Sinn's (1991) nucleus theory of the corporation by comparing two different regimes for the equity trap. In the first of these, all cash paid to the shareholders is taxed as dividends, in the second, shareholders are allowed a tax-free return of capital contributed through...
Persistent link: https://www.econbiz.de/10010321558
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Economic Effects of Taxing Different Organizational Forms under a Dual Income Tax
Lindhe, Tobias; Södersten, Jan; Öberg, Ann - 2003
income tax and avoid the two-tier taxation on the corporate form of organization. Adding risk to the model shows that closely …
Persistent link: https://www.econbiz.de/10010321596
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Mitigating Double Taxation in an Open Economy
Lindhe, Tobias - 2001
The interaction of various methods of mitigating economic and international double taxation of corporate source income … effective in mitigating economic double taxation in a closed economy remain useful in an open economy where the firm's marginal … international double taxation, and the precise design of these methods. …
Persistent link: https://www.econbiz.de/10010321707