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Investitions- und Finanzierungsentscheidungen in Personenunternehmen nach der Unternehmensteuerreform 2008
Beckmann, Ute; Schanz, Sebastian - arqus - Arbeitskreis Quantitative Steuerlehre - 2009
, Beteiligungsfinanzierung, Gesellschafterfremdfinanzierung und Fremdfinanzierung durch Dritte betrachtet. Es zeigt sich, dass die optimale …Der Beitrag untersucht die Vorteilhaftigkeit von Finanzierungsalternativen für Investitionen in Personenunternehmen … nach der Unternehmensteuerreform 2008. Als Finanzierungsalternativen werden dabei Selbstfinanzierung …
Persistent link: https://www.econbiz.de/10008462180
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Sollen Freiberufler und Landwirte Gewerbesteuer zahlen?: Steuersystematische Überlegungen und empirische Wirkungsanalysen
Bach, Stefan; Broer, Michael; Fossen, Frank M. - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2008
der Land- und Forstwirtschaft. Daher sollten alle Personenunternehmen der Gewerbesteuer unterliegen, im Gegenzug könnte … die Anrechnung der Gewerbesteuer für alle Personenunternehmen gelten. Die resultierenden Aufkommens- und Belastungseffekte …
Persistent link: https://www.econbiz.de/10005068652
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FINANZIELLE FLEXIBILITÄT IN LANDWIRTSCHAFTLICHEN INVESTITIONSENTSCHEIDUNGEN: EIN DISCRETE CHOICE EXPERIMENT
Anastassiadis, Friederike; Liebe, Ulf; Musshoff, Oliver - Gesellschaft für Wirtschafts- und Sozialwissenschaften … - 2012
Investitionsentscheidungen berücksichtigen. Der vorlie-gende Beitrag untersucht experimentell die Rolle der finanziellen Flexibilität bei … Investitions-entscheidungen. Dazu werden Studierenden der Agrarwissenschaften in einem Discrete Choi-ce Experiment hypothetische …-zielle Flexibilität bei ihren Investitionsentscheidungen berücksichtigen. Jeder dritte Teilneh-mer gibt an, dass die finanzielle …
Persistent link: https://www.econbiz.de/10011070483
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Tax Biases to Debt Finance; Assessing the Problem, Finding Solutions
Mooij, Ruud A. de - International Monetary Fund (IMF) - 2011
Staff Discussion Notes showcase the latest policy-related analysis and research being developed by individual IMF staff and are published to elicit comment and to further debate. These papers are generally brief and written in nontechnical language, and so are aimed at a broad audience...
Persistent link: https://www.econbiz.de/10011245898
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A Quest for Revenue and Tax Incidence in Uganda
Matovu, John; Chen, Duanjie; Reinikka-Soininen, Ritva - International Monetary Fund (IMF) - 2001
This paper examines tax policy and tax reforms in Uganda. Using household survey evidence, the paper identifies which taxes are progressive and investigates whether tax reforms have made the poor better or worse off. Household survey analysis reveals that some of the tax reforms implemented in...
Persistent link: https://www.econbiz.de/10005263814
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Domestic Investment and the Cost of Capital in the Caribbean
Roache, Shaun K. - International Monetary Fund (IMF) - 2006
Investment-to-GDP ratios across the Caribbean tend to be relatively high. In many countries, these ratios have been trending higher since the mid-1990s, largely reflecting public investment and foreign direct investment. Private domestic investors have been less prominent. This may be one reason...
Persistent link: https://www.econbiz.de/10005264172
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Investment Incentives and Effective Tax Rates in the Philippines; A Comparison with Neighboring Countries
Klemm, Alexander; Botman, Dennis P. J.; Baqir, Reza - International Monetary Fund (IMF) - 2008
We compare the general tax provisions and investment incentives in the Philippines to six other east-Asian economies-Malaysia, Indonesia, Lao, Vietnam, Cambodia, and Thailand. We calculate effective tax rates and find that general effective tax rates are relatively high in the Philippines, while...
Persistent link: https://www.econbiz.de/10005264199
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The Disappearing Tax Base; Is Foreign Direct Investment (FDI) Eroding Corporate Income Taxes?
Gropp, Reint; Kostial, Kristina - International Monetary Fund (IMF) - 2000
This paper analyzes the link between FDI, corporate taxation, and corporate tax revenues. We find strong evidence that FDI in (out) flows are affected by tax regimes in the host (home) countries and FDI flows in turn affect the corporate tax base. Simulations of European Union (EU) harmonization...
Persistent link: https://www.econbiz.de/10005826648
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КРЕДИТНЫЙ ПОТЕНЦИАЛ КАК ФАКТОР УСТОЙЧИВОСТИ ИНВЕСТИЦИОННО-ИННОВАЦИОННОГО ПРОЦЕССА В РЕГИОНЕ
АЛЕКСАНДРОВНА, АМИРОВА ОКСАНА - In: Вестник Южно-Уральского … (2012) 3, pp. 84-87
Статья посвящена проблеме кредитного обеспечения инвестиционноинновационных процессов регионов России. Рассмотрена тенденция объема инвестиций...
Persistent link: https://www.econbiz.de/10011237550
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Cross-Border Listings, Capital Controls, and U.S. Equity Flows to Emerging Markets
Edison, Hali J.; Warnock, Francis E. - International Monetary Fund (IMF) - 2003
We analyze capital flows to emerging markets in a framework that incorporates two quantitative measures of financial integration, the intensity of capital controls and the extent of cross border listings, while controlling for traditional global (push) and country specific (pull) factors. Two...
Persistent link: https://www.econbiz.de/10005604783