Similar Search Results

Arin, Kerim Peren; Devereux, Kevin; Mazur, Mieszko - 2021

We investigate the firm level investment responses to narrative shocks to average personal and corporate tax rates using a universal micro dataset of publicly traded U.S firms for the post- 1962 period. By allowing for heterogeneous effects over the business cycle and accompanying monetary...

Persistent link: https://www.econbiz.de/10012437074

European tax harmonisation and production efficiency

Devereux, Michael P.; Pearson, Mark - 1992

Persistent link: https://www.econbiz.de/10000144383

An empirical estimate of corporate tax refundability and effective tax rates

Mintz, Jack M. - 1987

Persistent link: https://www.econbiz.de/10000712278

Welfare effects of investment incentive policies : a quantitative assessment

Fehr, Hans - 1995

Persistent link: https://www.econbiz.de/10013274844

Dividend tax credits and the elasticity of taxable income : evidence from small businesses

Gutierrez Cubillos, Pablo - 2022

Persistent link: https://www.econbiz.de/10014316518

Distortionary domestic taxation and Pareto-efficient international trade

Schöb, Ronnie; Edwards, Jeremy S. S. - 2002

Persistent link: https://www.econbiz.de/10014461179

Tax policy, venture capital and entrepreneurship

Keuschnigg, Christian - 2000

Persistent link: https://www.econbiz.de/10014378816

Interactions between bank levies and corporate taxes : how is the bank leverage affected?

Bremus, Franziska; Schmidt, Kirsten; Tonzer, Lena - 2019

Regulatory bank levies set incentives for banks to reduce leverage. At the same time, corporate income taxation makes … on corporate income taxation. Based on bank balance sheet data from 2006 to 2014 for a panel of EU-banks, our analysis … incentives of bank levies to reduce leverage turn ineffective. Thus, bank levies can counteract the debt bias of taxation only …

Persistent link: https://www.econbiz.de/10012132607

Negotiated transfer prices

Becker, Johannes; Davies, Ronald B. - 2015

The predominant model of tax induced transfer pricing is based on the assumption that profit shifting is due to insufficient enforcement. However, evidence shows that the firms responsible for most profit shifting are also among the most frequently audited. We present an alternative model based...

Persistent link: https://www.econbiz.de/10011378962

A negotiation-based model of tax-induced transfer pricing

Becker, Johannes; Davies, Ronald B. - 2014

We present a new model of tax induced transfer pricing as an alternative to the oft-used concealment model. Inspired by interviews with practitioners, we consider a large multinational firm which is audited by the tax authority in the high-tax location. When this country adjusts the transfer...

Persistent link: https://www.econbiz.de/10010374078

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