Narrow search
Showing 1 - 10 of 30
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
Corporate taxation, inventory undervaluation and dividend policy
Honkapohja, Seppo; Kanniainen, Vesa - 1980
Persistent link: https://www.econbiz.de/10002948237
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
Tax Policy Uncertainty and the Corporation - Theory of Tax-induced Investment Spurts
Alvarez, Luis H.R.; Kanniainen, Vesa; Södersten, Jan - Nationalekonomiska Institutionen, Uppsala Universitet - 1997
January 1997The anticipatory effects of a corporate tax reform of the tax-cut-cum-base-broadening variety are analysed in a dynamic stochastic adjustmentmodel of firm behavior, focusing on the case where the firm is uncertain both about the timing and the contents of the expected reform. The...
Persistent link: https://www.econbiz.de/10005190465