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The Start-Up and Growth Stages in Enterprise Formation : The 'New View' of Dividend Taxation Reconsidered
Kanniainen, Vesa; Kari, Seppo Juhani; Ylä-Liedenpohja, … - 2021
to a dividend tax is above the old view double-tax one, (iii) the start-up investment is not affected by undervaluation …, but the discouragement engendered by dividend taxation is compensated by realization-based capital gains tax, (iv) with … suggests, (v) without undervaluation, the dividend tax boosts expansion investment …
Persistent link: https://www.econbiz.de/10013318429
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Differential taxation and firms' financial leverage : evidence from the introduction of a flat tax on interest income
Fossen, Frank M.; Simmler, Martin - 2012
Tax competition for the mobile factor capital has led to a trend in many countries to levy lower taxes on interest income, often introducing differential taxation between interest and business income. In this study, we analyze the effect of such differential taxation on the debt ratio of firms....
Persistent link: https://www.econbiz.de/10009580147
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Differential taxation and firms' financial leverage : evidence from the introduction of a flat tax on interest income
Fossen, Frank M.; Simmler, Martin - 2012
Tax competition for the mobile factor capital has led to a trend in many countries to levy lower taxes on interest income, often introducing differential taxation between interest and business income. In this study, we analyze the effect of such differential taxation on the debt ratio of firms....
Persistent link: https://www.econbiz.de/10009510579
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Personal taxation of capital income and the financial leverage of firms
Fossen, Frank M.; Simmler, Martin - 2014
Tax competition for capital has led to a trend where many countries levy lower taxes on interest income, often introducing differential taxation between interest and business income. This study analyzes the effect on firm debt usage. We exploit Germany's 2009 tax reform, which introduced a final...
Persistent link: https://www.econbiz.de/10011653061
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Differential Taxation and Firms' Financial Leverage : Evidence from the Introduction of a Flat Tax on Interest Income
Fossen, Frank M. - 2012
Tax competition for the mobile factor capital has led to a trend in many countries to levy lower taxes on interest income, often introducing differential taxation between interest and business income. In this study, we analyze the effect of such differential taxation on the debt ratio of firms....
Persistent link: https://www.econbiz.de/10013109989
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The start-up and growth stages in enterprise formation : the "new view" of dividend taxation reconsidered
Kanniainen, Vesa (contributor); Kari, Seppo (contributor);  … - 2005
Persistent link: https://www.econbiz.de/10002679291
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The start-up and growth stages in enterprise formation : the "new view" of dividend taxation reconsidered ; presented at CESifo Area Conference on Public Sector Economics, April 20...
Kanniainen, Vesa; Kari, Seppo; Ylä-Liedenpohja, Jouko - 2005
to a dividend tax is above the old view double-tax one, (iii) the start-up investment is not affected by undervaluation …, but the discouragement engendered by dividend taxation is compensated by realization-based capital gains tax, (iv) with … suggests, (v) without undervaluation, the dividend tax boosts expansion investment. …
Persistent link: https://www.econbiz.de/10003007589
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The start-up and growth stages in enterprise formation : the"new viewʺ of dividend taxation reconsidered
Kanniainen, Vesa (contributor); Kari, Seppo (contributor);  … - 2005
to a dividend tax is above the old view double-tax one, (iii) the start-up investment is not affected by undervaluation …, but the discouragement engendered by dividend taxation is compensated by realization-based capital gains tax, (iv) with … suggests, (v) without undervaluation, the dividend tax boosts expansion investment. …
Persistent link: https://www.econbiz.de/10003109787
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Corporate taxation, inventory undervaluation and dividend policy
Honkapohja, Seppo; Kanniainen, Vesa - 1980
Persistent link: https://www.econbiz.de/10002948237
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Kampf gegen Gewinnverlagerung: wie haben Unternehmen auf die Zinsschranke reagiert?
Buslei, Hermann; Simmler, Martin - In: DIW Wochenbericht 79 (2012) 25, pp. 11-16
Deutschland besitzt seit 1994 eine Regelung, die der Gewinnverlagerung multinationaler Konzerne mittels interner Fremdfinanzierung einen Riegel vorschieben soll. Trotz Nachbesserungen in den Jahren 2001 und 2004 war diese nach den bisherigen empirischen Untersuchungen wenig effektiv und...
Persistent link: https://www.econbiz.de/10011128476