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Neutral taxation of shareholder income?: corporate responses to an announced dividend tax
Alstadsæter, Annette; Fjaerli, Erik - 2009
tax rates on individual dividend income from zero to 28 percent. We document strong timing effects on dividend payout on a …
Persistent link: https://www.econbiz.de/10010264543
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Economic Effects of Taxing Closed Corporations under a Dual Income Tax
Lindhe, Tobias; Södersten, Jan; Öberg, Ann - 2001
Under the Nordic dual income tax system, the taxpayer's total tax bill depends not only on his total income but also on the division of that income between capital income and labor income. This has created new room for tax avoidance, especially for active owners of (closed) corporations. For...
Persistent link: https://www.econbiz.de/10010321734
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Does lowering dividend tax rates increase dividends repatriated?: evidence of intra-firm cross-border dividend repatriation policies by German Multinational Enterprises
Leibrecht, Markus; Bellak, Christian; Wild, Michael - 2009
mean of positive dividend payments a semi-elasticity of -1.6 is derived. …This paper explores the impact dividend taxes exert on the dividends repatriated from foreign affiliates to their … German parent company. Based on an augmented Lintner model of firms' dividend payout decisions, the paper focusses on cross …
Persistent link: https://www.econbiz.de/10010298835
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Az eva tapasztalatai vállalkozói interjúk alapján
Semjén, András; Tóth, István János; Fazekas, Mihály - 2008
By introducing simplified enterprise tax or eva in 2003, the government had a double aim: it wanted to relieve administrative and tax burdens on micro and small enterprises, while at the same time it wanted to improve their tax compliance, thus increasing tax revenues received from such...
Persistent link: https://www.econbiz.de/10010494370
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Can increased tax transparency curb corporate tax avoidance?
Razen, Michael; Kupfer, Alexander - 2021
Tax avoidance among large multinational corporations has considerably increased in recent years, triggering an intense discussion about how to ensure tax justice. We propose a novel experimental design to incentive-compatibly model the firm-consumer relationship in a consumer goods market. This...
Persistent link: https://www.econbiz.de/10012614672
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Cost efficiency, Morishima, Allen-Uzawa and Cross-Price elasticities among Irish potato farmers in Dedza district, Malawi
Assa, Maganga M.; Edriss, Abdi-Khalil; Matchaya, … - In: International Journal of Economic Sciences and Applied … 6 (2013) 1, pp. 59-73
, credit access, farm experience, degree of specialization, household size and frequency of weeding. The highest input …
Persistent link: https://www.econbiz.de/10011310245
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The estimation of complete almost ideal demand system from Czech housold budget survey data
Janda, Karel; Mikolášek, Jakub; Netuka, Martin - 2009
set of Household Budget Statistics. While we concentrate on the last stage of our complete demand system which is …
Persistent link: https://www.econbiz.de/10010322174
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The responsiveness of remittances to the oil price: the case of the GCC
Naufal, George S.; Termos, Ali - 2009
price elasticity of remittances is around 0.4. While most studies have examined the impact of remittances on the real …
Persistent link: https://www.econbiz.de/10010275918
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Comparing labor supply elasticities in Europe and the US: New results
Bargain, Olivier; Orsini, Kristian; Peichl, Andreas - 2012
regions, consistent with complementarity in spouses' leisure in the US versus substitution in spouses' household production in …
Persistent link: https://www.econbiz.de/10010287662
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Labor supply elasticities in Europe and the US
Bargain, Olivier; Orsini, Kristian; Peichl, Andreas - 2011
common empirical approach and a complete simulation of tax-benefit policies affecting household budgets. We find that wage …
Persistent link: https://www.econbiz.de/10010288270