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Does sales-only apportionment of corporate income violate international trade rules?

Jr., Charles McLure; Hellerstein, Walter - In: CESifo Forum 03 (2002) 4, pp. 23-30

Persistent link: https://www.econbiz.de/10011695713

Harmonizing Corporate Income Taxes in the US and the EU: Legislative, Judicial, Soft Law and Cooperative Approaches

Jr., Charles McLure - In: CESifo Forum 09 (2008) 2, pp. 46-52

Persistent link: https://www.econbiz.de/10011695898

A Simple Model of an Oil Based Global Savings Glut – The "China Factor" and the OPEC Cartel

Belke, Ansgar; Gros, Daniel - 2009

The purpose of this contribution is to illustrate the mechanism by which higher oil prices might lead to lower interest rates in the context of a simple model that takes into account the global external savings equilibrium. The simple model has interesting implications for how one views the huge...

Persistent link: https://www.econbiz.de/10010265785

A simple model of an oil based global savings glut: the China factor and the OPEC cartel

Belke, Ansgar; Gros, Daniel - 2009

Persistent link: https://www.econbiz.de/10010271127

Bank mergers and the dynamics of deposit interest rates

Craig, Ben R.; Dinger, Valeriya - 2008

impact of bank mergers on deposit rates. In particular, results on the dynamics of deposit rates surrounding bank mergers … vary substantially across studies. In this paper, we aim for a comprehensive empirical analysis of a bank merger's impact … monthly frequency for the time period 1997-2006. These data are matched with individual bank and local market characteristics …

Persistent link: https://www.econbiz.de/10010295939

The Impact of Personal and Corporate Taxation on Capital Structure Choices

Voeller, Dennis; Overesch, Michael - 2008

This paper empirically analyses whether both personal and corporate taxation have an impact on companies' capital structure decisions. We investigate the effect of the difference in taxation of debt and equity financing on capital structures. Our empirical results, based on a comprehensive panel...

Persistent link: https://www.econbiz.de/10010298029

Unternehmensbewertung nach HFA 2/1983: Ausländische Einkünfte, steuerliches Anrechnungsverfahren, Ausschüttungspolitik

Popp, Matthias - 2011

Bei einer Unternehmensbewertung nach IDW müssen grundsätzlich persönliche Einkommensteuern berücksichtigt werden. Nach dem früheren Anrechnungsverfahren (bis 2000) führten ausländische Einkünfte auf Ebene der Kapitalgesellschaft häufig zu steuerfreien Eigenkapitalzugängen. Bei...

Persistent link: https://www.econbiz.de/10010305894

Capital structure choice and company taxation: A meta-study

Feld, Lars P.; Heckemeyer, Jost H.; Overesch, Michael - 2011

This paper provides a quantitative review of the empirical literature on the tax impact on corporate debt financing. Synthesizing the evidence from 46 previous studies, we find that this impact is substantial. In particular, the tax rate proxy determines the outcome of primary analyses. Measures...

Persistent link: https://www.econbiz.de/10010307852

Corporate income taxation of multinationals in a general equilibrium model

Eichner, Thomas; Runkel, Marco - 2008

This paper contributes to the discussion on Separate Accounting versus Formula Apportionment in the corporate income taxation of multinational enterprises (MNEs). The innovation of the analysis is that we consider a general equilibrium tax competition model with an endogenously determined world...

Persistent link: https://www.econbiz.de/10010264376

The role of the corporate income tax as an automatic stabilizer

Buettner, Thiess; Fuest, Clemens - 2009

This paper analyses the effectiveness of the corporate income tax as an automatic stabilizer. It employs a unique firm-level dataset of German manufacturers combining financial statements with firm-specific information about credit market restrictions. The results show that approximately 20 per...

Persistent link: https://www.econbiz.de/10010266003

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