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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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Understanding U.S. corporate tax losses
Altshuler, Rosanne; Auerbach, Alan J.; Cooper, Michael; … - 2011
Recent data on corporate tax losses presents a puzzle this paper attempts to explain: the ratio of losses to positive income was much higher around the recession of 2001 than in earlier recessions, even those of greater severity. Using a comprehensive sample of U.S. corporation tax returns for...
Persistent link: https://www.econbiz.de/10010282845
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On some fiscal effects on mortgage debt growth in the EU
Wolswijk, Guido - 2005
This paper analyses some fiscal aspects of mortgage debt in the EU. It first describes the main fiscal instruments that governments use to affect mortgage-financed home-ownership. In the empirical part, real mortgage debt growth is analysed for 15 EU countries using pooled regressions. Fiscal...
Persistent link: https://www.econbiz.de/10011604572
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For now, middle-skilled jobs are the most vulnerable
Levy, Frank; Murnane, Richard J. - In: CESifo Forum 07 (2006) 2, pp. 38
Persistent link: https://www.econbiz.de/10011695838
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Activities that do not require physical contact or geographical proximity
Blinder, Alan S. - In: CESifo Forum 07 (2006) 2, pp. 39-40
Persistent link: https://www.econbiz.de/10011695839
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Darf ein profitabler Weltkonzern wie Siemens Ost-Standorte schließen? Eine wirtschaftsethische Reflexion
Pies, Ingo - 2018
Diese wirtschaftsethische Reflexion geht angesichts einer sehr lautschrillen öffentlichen Debatte der Frage nach, ob ein profitabler Weltkonzern wie Siemens Betriebsstandorte in strukturschwachen Regionen Ostdeutschlands schließen darf. Dem die Öffentlichkeit dominierenden Wahrnehmungsmuster...
Persistent link: https://www.econbiz.de/10011815542
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Tax loss offset restrictions - last resort for the treasury? An empirical evaluation of tax loss offset restrictions based on micro data
Dwenger, Nadja - 2008
In Germany, the tax loss carry-forward of corporations significantly increased over the last decade. At the same time … puzzle is that stricter loss offset restrictions have been introduced in recent years. I use a newly developed micro …, distributional breakdowns concerning the amounts of tax loss carry-forward and the effects of loss offset restrictions are provided …
Persistent link: https://www.econbiz.de/10010324254
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The impact of losses on income tax revenue and implicit tax rates of different income sources: evidence from microsimulation using tax statistics for Germany
Bach, Stefan; Buslei, Hermann - 2009
In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is relevant for Germany in view of the heavy losses...
Persistent link: https://www.econbiz.de/10010265707
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Tax-Optimal Step-Up and Imperfect Loss Offset
Diller, Markus - In: BuR - Business Research 5 (2012) 1, pp. 8-23
valuation in the presence of taxation. However, the known models usually assume a perfect loss offset. If this assumption is … - under specific conditions - at a later point in time. Firm values may be considerably lower under imperfect loss offset. …
Persistent link: https://www.econbiz.de/10010421367
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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