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Does the Open Economy Assumption Really Mean That Labor Bears the Burden of a Capital Income Tax?

Gravelle, Jane G; Smetters, Kent A. - In: Advances in Economic Analysis & Policy 6 (2006) 1

Abstract The conventional view holds that domestic labor, not domestic capital, bears most of the long-run burden of a corporate income tax in an open economy due to the ability of capital to move across borders. This result assumes that domestic and foreign products (as well as investments) are...

Persistent link: https://www.econbiz.de/10014587458

Eine ökonomische Analyse der Erbschaftsteuerreform

Hentze, Tobias - In: Zeitschrift für Wirtschaftspolitik 65 (2016) 1, pp. 001-021

Persistent link: https://www.econbiz.de/10014630846

Körperschaftsbesteuerung und Unternehmensverschuldung: Evidenz aus einem Europäischen Firmenpanel / Capital Structure and Corporate Taxation: Empirical Evidence from European Panel...

Stöckl, Matthias; Winner, Hannes - In: Jahrbücher für Nationalökonomie und Statistik 233 (2013) 2, pp. 188-205

Summary This paper analyzes the impact of corporate taxation on a firm’s debt policy. We contribute to the existing literature in two ways: (i) we explicitly model persistence in the debt-to-asset ratio, and (ii) we incorporate firm heterogeneity with respect to firm size and legal form....

Persistent link: https://www.econbiz.de/10014609439

Observable Depreciation Deductions and the Effective Marginal Tax Burden on Investment

Becker, Johannes; Fuest, Clemens - In: Jahrbücher für Nationalökonomie und Statistik 226 (2006) 4, pp. 346-360

Summary Forward-looking measures like the well-known effective marginal tax rate developed by King and Fullerton (1984) rely strongly on standardized assumptions on the effective use of depreciation deductions. This paper derives a method of assessing these assumptions empirically and of...

Persistent link: https://www.econbiz.de/10014609103

The Implementation of a Cash-Flow-Based Mathematical R&D Project Selection Model

Lienland, Bernhard - In: International Journal of Information Technology Project … 7 (2016) 3, pp. 15-36

Customer project selection is a challenge for many industrial companies. An inappropriate project selection approach can lead to constraint violations, high fixed costs, and suboptimal portfolios. To overcome these problems a cash-flow-based linear optimization model was developed in partnership...

Persistent link: https://www.econbiz.de/10012045999

A double clustering algorithm for financial time series based on extreme events

De Luca, Giovanni; Zuccolotto, Paola - In: Statistics & Risk Modeling 34 (2017) 1-2, pp. 1-12

positive extreme returns while minimizing the risk of joint negative extreme returns. In financial crisis scenarios, such a …

Persistent link: https://www.econbiz.de/10014621246

Assessing Social Vulnerability to Fire Hazards at the Kumasi Central Market, Ghana

Aboagye, Dacosta; Adu-Prah, Samuel; Ansah, Christabel E. - In: International Journal of Applied Geospatial Research (IJAGR) 9 (2018) 4, pp. 57-73

between 2007 and 2016. This article uses a spatially-centered approach to assess human vulnerability to fire risk at the … risk and adaptive capacities. Mixed method approach was also used to collect survey data from traders and emergency … on fire risk and weak adaptive capacities. The article recommends provision of more fire hydrants and mass education on …

Persistent link: https://www.econbiz.de/10012042852

Project Management Maturity Models: An Overview of the Common Models and a Proposed Uniform Model

Galli, Brian J. - In: International Journal of Applied Logistics (IJAL) 8 (2018) 2, pp. 19-38

In today's highly dynamic and rapidly changing business landscape, project constraints are continuously increasing regarding cost, time, level of customer satisfaction, and return on investment. Project-related issues are also increasing due to increased complexity, increased number of...

Persistent link: https://www.econbiz.de/10012042901

Security in Transnational Interoperable PPDR Communications: Threats, Requirements and Architecture Solution

Ferrús, Ramon; Sallent, Oriol; Verkoelen, Cor; … - In: International Journal of Distributed Systems and … 7 (2016) 4, pp. 41-60

requirements for the interconnection of PPDR networks via the new IP ISI and provides a discussion on the undertaken security risk …

Persistent link: https://www.econbiz.de/10012044171

The Role of Service Recovery in Online Privacy Violation

Hazarika, Bidyut B; Gerlach, James; Cunningham, Lawrence - In: International Journal of E-Business Research (IJEBR) 14 (2018) 4, pp. 1-27

theory to measure repurchasing intention after consumer complaints in three different scenarios. The three scenarios differ … created satisfaction with service recovery, significantly increased consumer trust, decreased perceived risk and increased …

Persistent link: https://www.econbiz.de/10012044332