There is a lack of clear evidence of the ways in which dividend taxation affects dividend distributions and investment … Finnish dividend tax increase of 2005. This reform creates a useful opportunity to measure enterprise behaviour, since it …-in-differences estimation and matching methods, indicate that dividends declined somewhat in closely held corporations that faced a tax increase …

In this paper we examine the dynamic contributions of capital accumulation, globalisation, and financialisation to the …. In turn, had financialisation not increased after 2005, inequality would have decreased to its level in the early …

investment function are estimated econometrically. The ARDL-based approach proposed by Pesaran et al. (2001) is argued to be … been declining while profit rates have shown a tendency to rise. The author concentrates on one potential explanation of …

shift in emphasis from “war profits” to “peace dividends” – and back to conflict? How did egalitarianism give rise to …

evolution of modern capitalism, the leading firms are increasingly driven not to maximize their profits but rather to “beat the …

enterprises. Therefore, in this article only the gross profit, or the profitability of the gross profit are discussed. For the … year 2000, the average profitability of the gross profit of the examined enterprises amounted to 2,0 %. The profitability … on the basis of the profit before taxes was 6,4 %, the profitability of the profit on ordinary activity -9,8 %, and the …

enterprises. Therefore, in this article only the gross profit, or the profitability of the gross profit are discussed. For the … year 2000, the average profitability of the gross profit of the examined enterprises amounted to 2,0%. The profitability on … the basis of the profit before taxes was 6,4%, the profitability of the profit on ordinary activity -9,8%, and the …

(INE) has an influence on tax neutrality, i.e., if it helps reducing debt financing advantage over equity. The paper also … pre-tax and post-tax rates of return on investment, the tax wedges and the correspondent effective tax rates in Brazil …, comparing three sources of finance (debt, retained earnings and new equity) and three types of assets: machinery, buildings and …

currency depreciations. The increase in investments has been financed mainly via debt issues. The evidence provided here …