Similar Search Results

Romania's development to a low-tax country: Effective corporate tax burden in Romania from 1992 to 2010 and Romania's current ranking among the eastern European member states

Spengel, Christoph; Lazar, Sebastian; Evers, Lisa; … - 2012

We trace back Romania's development to a low-tax country among the Member States of the European Union by analysing the major tax law changes in corporate taxation since 1992. We find that the significant reduction of the corporate income tax rate from 45% in 1992 to 16% since 2005 has not been...

Persistent link: https://www.econbiz.de/10010307853

A Practical Proposal to End Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals

Cobham, Alex; Faccio, Tommaso; Garcia-Bernardo, Javier; … - 2021

An initiative is needed to break the logjam in the international negotiations to reform taxation of multinational enterprises (MNEs). The explosion of profit shifting observed since the 1990s has resulted in hundreds of billions of dollars of tax revenues being lost around the world each year -...

Persistent link: https://www.econbiz.de/10012695526

European company tax reform : prospects for the future ; company taxation and the internal market

Mintz, Jack - In: CESifo Forum 03 (2002) 1, pp. 3-9

Persistent link: https://www.econbiz.de/10011695680

For a dual income tax

Wiegard, Wolfgang - In: CESifo Forum 06 (2005) 3, pp. 56

Persistent link: https://www.econbiz.de/10011695815

The Corporate Tax Reform of 2008: Germany’s Answer to Globalization – or Just Patchwork?

Baretti, Christian; Radulescu, Doina Maria; … - In: CESifo DICE Report 06 (2008) 3, pp. 50-59

Persistent link: https://www.econbiz.de/10011696650

A growth oriented dual income tax

Keuschnigg, Christian; Dietz, Martin D. - 2005

demonstrates the neutrality properties of the reform with respect to investment, firm financial decisions and organizational choice …. Tax rates are chosen to prevent income shifting from labor to capital income. The reform decisively strengthens investment …

Persistent link: https://www.econbiz.de/10010271071

Booms, recessions and financial turmoil : a fresh look at investment decisions under cyclical uncertainty

Chen, Yu-Fu; Funke, Michael - 2009

The paper studies the interaction between cyclical uncertainty and investment in a stochastic real option framework … of the link between cyclical uncertainty and investment is quantified using simulations of the model. The chief …

Persistent link: https://www.econbiz.de/10010271966

Financial frictions, investment and Tobin's q

Lorenzoni, Guido; Walentin, Karl - 2007

We develop a model of investment with financial constraints and use it to investigate the relation between investment … between q and investment, relative to the frictionless benchmark. We present a calibrated version of the model, which, due to … this effect, generates realistic correlations between investment, q, and cash flow. …

Persistent link: https://www.econbiz.de/10010320783

Corporations' choice of tax regime when transition costs are small and income shifting potential is large

Alstadsæter, Annette; Wangen, Knut Reidar - 2008

The literature provides ambiguous results on the effect of taxes on businesses' choice of organizational form, partly due to a lack of good firm-level data. Our micro data covers the full population of non-financial Norwegian corporations over ten years. During this period, the dual income tax...

Persistent link: https://www.econbiz.de/10010264432

Dynamic Q-investment functions for Germany using panel balance sheet data and a new algorithm for the capital stock at replacement values

Bellgardt, Egon; Behr, Andreas - 2002

The paper explores the investment behaviour of German firms in the context of the Qapproach, which plays a dominant … role in empirical investment research. The analysis is based on the Deutsche Bundesbank's corporate balance sheet … by Gilchrist and Himmelberg. We compare the results from two different estimation techniques for dynamic investment …

Persistent link: https://www.econbiz.de/10010295740

1
2
3
4
5
6
7
8
9
10
Next
Last