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Die Wertzuwachssteuer belastet thesaurierte Gewinne bzw. Bewertungsgewinne. Sie muß im System der Kapitalertragssteuern betrachtet werden, da sie eine ihrer speziellen Erhebungsformen ist.Für die Wirkung der Steuer ist entscheidend, welche Ressource ein Unternehmen zur Erzeugung von Gütern...
Persistent link: https://www.econbiz.de/10009450188
finance. Various leverage measures are studied to check for the robustness of the estimated model. Total debt is then … decomposed into long-term and short-term debt to examine the determinants of different components of debt. The estimation is … is stronger on short-term borrowings than on long-term ones. Non-debt tax shields are a substitute for debt in company …
Persistent link: https://www.econbiz.de/10009461243
This thesis investigates the determinants of the use of debt and leasing in the UK using a comprehensive measure of … debt and leases, in recognition of the link between lease and debt-type financing decisions, based on financial contracting … of simple tax proxy, the effective tax rate, leads to a spurious negative relation between debt usage and tax rates. The …
Persistent link: https://www.econbiz.de/10009465980
Four essays, or chapters, model the capital structure, governance, and investment decisions as part of a sequential …
Persistent link: https://www.econbiz.de/10009441487
determinant factors of the debt structure of Brazilianagribusiness companies. It is also possible to conclude that the model …
Persistent link: https://www.econbiz.de/10009446918
Recent legislation and standard interpretations promulgated by governmental bodies and the Financial Accounting Standards Board (FASB) have attempted to address several issues related to corporate taxation. These issues include the lack of transparency regarding specific tax transactions, the...
Persistent link: https://www.econbiz.de/10009459079
Although USA is the largest economic powerhouse in the world, the future of US economy may depend on international competitiveness of US firms. Competitiveness of American firms will be influenced by many different factors, and my dissertation is focused on the tax policy and employee...
Persistent link: https://www.econbiz.de/10009477295
Identifying a successful mutual fund investment involves a crucial analysis of alternatives, all of which influence the … true benefit of the investment. Major considerations must include performance, management and fees; which ultimately … determine investment returns. Studies have shown that team managed mutual funds exhibit similar risk adjusted performance to …
Persistent link: https://www.econbiz.de/10009450245
Artículo de revista ; Drawing on the accounts for the institutional sectors, this article describes how euro area households’ income, savings, borrowing and financial wealth evolved in 2018. The improvement in the labour market and the more dynamic wage performance continued to boost...
Persistent link: https://www.econbiz.de/10012523899
This thesis presents and compares the performance of two recently developed classification methods namely the Spatial Stagewise Aggregation procedure and Support Vector Machines. Both techniques are convenient for the application to corporate bankruptcy analysis, in terms of calculation of...
Persistent link: https://www.econbiz.de/10009467058