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Investment Decisions and Tax Revenues Under an Allowance for Corporate Equity
Lammersen, Lothar - 2002
design of their tax systems. We analyse the effects of ACE-based taxation on rates of return and effective tax rates. In …
Persistent link: https://www.econbiz.de/10010297954
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The Measurement of Effective Tax Rates: Common Themes in Business Management and Economics
Lammersen, Lothar - 2002
explore how the instruments can be employed to provide information on the impact of taxation on decision-making, competition …
Persistent link: https://www.econbiz.de/10010297955
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Investment impact of tax loss treatment: Empirical insights from a panel of multinationals
Dreßler, Daniel; Overesch, Michael - 2010
We analyze the impact of tax loss treatment on the size and structure of multinational investments. Basically, two effects of tax loss treatment can be expected. First, firms make their investment decisions in the face of potential future losses. Then, the various types of conceivable loss...
Persistent link: https://www.econbiz.de/10010303806
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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
major tax law changes in corporate taxation since 1992. We find that the significant reduction of the corporate income tax … description of the development of corporate taxation in Romania, but goes on with a numerical analysis of the tax burdens at … different periods of time which constitute milestones in the development of corporate taxation in Romania. For this purpose, we …
Persistent link: https://www.econbiz.de/10010307853
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Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms
Dischinger, Matthias; Riedel, Nadine - 2008
Intangible assets are one major source of profit shifting opportunities due to a highly intransparent transfer pricing process. Our paper argues that multinational enterprises (MNEs) optimize their profit shifting strategy by locating shifting–relevant intangible property at affiliates with a...
Persistent link: https://www.econbiz.de/10010427525
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The impact of corporate taxes on investment: An explanatory empirical analysis for interested practitioners
Dreßler, Daniel - 2012
corresponds to that of Germany. The impact of taxation on investments is negative. A ten percentage points higher corporate tax …
Persistent link: https://www.econbiz.de/10010309286
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A backward looking measure of the effective marginal tax burden on investment
Becker, Johannes; Fuest, Clemens - 2004
Forward looking measures like the well-known effective marginal tax rate developed by King and Fullerton (1984) are often criticized for not taking into account the complexity of the tax law. This paper derives a method of evaluating this kind of measure and of quantifying the bias resulting...
Persistent link: https://www.econbiz.de/10010261090
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Income Taxation in an Empirical Collective Household Labour Supply Model with Discrete Hours
Bloemen, Hans G. - 2010
Most empirical studies on the impact of labour income taxation on the labour supply behaviour of households use a … unitary modelling approach. In this paper we empirically analyze income taxation and the choice of working hours by combining … the collective approach for household behaviour and the discrete hours choice framework with fixed costs of work. We …
Persistent link: https://www.econbiz.de/10010326018
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Distortionary Company Car Taxation: Deadweight Losses through Increased Car Ownership
van Ommeren, Jos N.; Gutierrez-i-Puigarnau, Eva - 2011
We analyse the effects of distortionary company car taxation through increased household carownership for the … possession increases car ownership. Theannual welfare loss of distortionary company taxation through increased car ownership …
Persistent link: https://www.econbiz.de/10010326494
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Income taxation in an empirical collective household labour supply model with discrete hours
Bloemen, Hans G. - 2010
Most empirical studies on the impact of labour income taxation on the labour supply behaviour of households use a … unitary modelling approach. In this paper we empirically analyze income taxation and the choice of working hours by combining … the collective approach for household behaviour and the discrete hours choice framework with fixed costs of work. We …
Persistent link: https://www.econbiz.de/10010269394