Narrow search
Showing 1 - 10 of 491
Cover Image
An alternative formulation of the Devereux-Griffith effective average tax rates for international investment
Römisch, Roman (contributor); Leibrecht, Markus (contributor) - 2006
Persistent link: https://www.econbiz.de/10003348863
Cover Image
Taxation and economic growth in Latin America
Canavire-Bacarreza, Gustavo; Martinez-Vazquez, Jorge; … - 2013
Tax policy is among the most common and relevant instruments in the toolkit of policy-makers when thinking about promoting growth, yet there is not compelling evidence regarding its effect in Latin American countries. Using a variety of approaches, we estimate the effects on growth of the most...
Persistent link: https://www.econbiz.de/10011303246
Cover Image
Income taxation and business incorporation : evidence from the early twentieth century
Liu, Li - 2012
Persistent link: https://www.econbiz.de/10009518284
Cover Image
Monitoring managers : does it matter?
Cornelli, Francesca; Kominek, Zbigniew; Ljungqvist, … - 2010
We test under what circumstances boards discipline managers and whether such interventions improve performance. We exploit exogenous variation due to the staggered adoption of corporate governance laws in formerly Communist countries coupled with detailed ‘hard’ information about the...
Persistent link: https://www.econbiz.de/10008702077
Cover Image
European takeover law : the case for a neutral approach
Enriques, Luca - 2010
This paper argues that in revising the Takeover Bid Directive, EU policymakers should adopt a neutral approach toward takeovers, i.e. enact rules that neither hamper nor promote them. The rationale behind this approach is that takeovers can be both value-creating and value-decreasing and there...
Persistent link: https://www.econbiz.de/10008728815
Cover Image
How do corporate taxes affect international trade?
Holzner, Mario; Jovanović, Branimir; Vukšić, Goran - 2021
This paper investigates how corporate income taxes affect international trade, and identifies the underlying channel … unlikely to hurt international trade. …
Persistent link: https://www.econbiz.de/10012792442
Cover Image
Multinational taxation and international emissions trading
Fischer, Carolyn - 2002
tax rates across countries. In this paper I explore the interaction between multinational taxation and abatement … activities under an international emissions permit trading scheme. Four types of plans are considered: (1) a single domestic … permit system with international offsets; (2) separate national permit systems without trade; (3) separate national permit …
Persistent link: https://www.econbiz.de/10011596936
Cover Image
Taxation of shareholder income and the cost of capital in a small open economy
Sørensen, Peter Birch - 2014
Persistent link: https://www.econbiz.de/10010516779
Cover Image
Taxation and the optimal constraint on corporate debt finance
Sørensen, Peter Birch - 2014
Persistent link: https://www.econbiz.de/10010516780
Cover Image
Intertemporal income shifting and the taxation of business owner-managers
Miller, Helen; Pope, Thomas; Smith, Kate - 2021
We use newly linked tax records to show that the large responses of UK company owner-managers to personal taxes are due to intertemporal income shifting and not to reductions in real business activity. Around half of this shifting is short-term and helps prevent volatile incomes being taxed more...
Persistent link: https://www.econbiz.de/10012802879