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The effect of taxes on Corporate Financing Decisions – Evidence from the German Interest Barrier
Alberternst, Stephan; Sureth, Caren - 2015
base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany …
Persistent link: https://www.econbiz.de/10011334123
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The effect of taxes on corporate financing decisions : evidence from the German interest barrier
Alberternst, Stephan; Sureth, Caren - 2015
. However, there are no uniform predictions of the size of this tax benefit (tax shield) in comparison to an opposing increasing …
Persistent link: https://www.econbiz.de/10010466305
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Die Grundbesitzbesteuerung in ausgewählten EU-Mitgliedstaaten : Steuerbelastungsvergleich, kritische Bestandsaufnahme, Reformvorschlag
Voos, Christoph (contributor) - 2003 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10002224271
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Personal taxation of capital income and the financial leverage of firms
Fossen, Frank M.; Simmler, Martin - 2014
exploit Germany's 2009 tax reform, which introduced a final withholding tax on interest income with a flat rate 18 percentage …
Persistent link: https://www.econbiz.de/10011653061
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Die Bankunternehmensberatung für mittelständische Unternehmen
Göhre, Mareen - 2001
Persistent link: https://www.econbiz.de/10001677077
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Internationaler Vergleich der Systeme zur Besteuerung der Land- und Forstwirtschaft
Parsche, Rüdiger; Haug, Peter; Marcelo, Antonio; Nam, … - 2001
primarily concentrated on the international comparison of effective income tax burden in the selected EU Member States as well …
Persistent link: https://www.econbiz.de/10011850231
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Internationaler Vergleich der Systeme zur Besteuerung der Land- und Forstwirtschaft /Ifo-Institut für Wirtschaftsforschung, Forschungsbereich Öffentlicher Sektor. Rüdiger Parsche;...
Parsche, Rüdiger; Haug, Peter; Marcelo, Antonio; Nam, … - 2001
primarily concentrated on the international comparison of effective income tax burden in the selected EU Member States as well …
Persistent link: https://www.econbiz.de/10001561589
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Dividend taxes and the allocation of capital
Boissel, Charles; Matray, Adrien - 2022
Persistent link: https://www.econbiz.de/10013185913
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Dividend Taxes and the Allocation of Capital
Boissel, Charles; Matray, Adrien - National Bureau of Economic Research - 2022
This paper investigates the 2013 three-fold increase in the French dividend tax rate. Using administrative data covering the universe of firms from 2008-2017 and a quasi-experimental setting, we find that firms swiftly cut dividend payments and used this tax-induced increase in liquidity to...
Persistent link: https://www.econbiz.de/10013334318
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Projet de loi de finances / Imposition des plus-values : pour ..
Frankreich - Paris : Impr. Nat. - 1992(1991) -
Persistent link: https://www.econbiz.de/10000535859