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Debt and tax losses : the effect of tax asymmetries on the cost of capital and capital structure
Krzepkowski, Matt - 2013
Persistent link: https://www.econbiz.de/10010358552
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The Dividend Reinvestment Deduction : A Modest Proposal to Reform the Taxation of Business Income
Hasen, David - 2014
This essay, scheduled to appear in the 2014 symposium issue of the Chapman Law Review, proposes enactment of a deduction to individuals for distributions received on stock in regular, or "C," corporations when the distributions are reinvested prior to the return date for the year of...
Persistent link: https://www.econbiz.de/10013058204
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Harry Grubert's evolving views on international tax policy
Toder, Eric J. - In: National tax journal 72 (2019) 1, pp. 193-214
Persistent link: https://www.econbiz.de/10012036066
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The effect of stock market pressure on the tradeoff between corporate and shareholders' tax benefits
Chen, Ming-Chin - In: China journal of accounting research : CJAR 8 (2015) 2, pp. 75-89
The Taiwanese government offers firms that invest in qualified projects in emerging high-tech industries two mutually exclusive tax incentives—a corporate 5-year tax exemption or shareholder investment tax credits. This study examines whether corporate managers take shareholder tax benefits...
Persistent link: https://www.econbiz.de/10011844392
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Dividend tax credits and the elasticity of taxable income : evidence from small businesses
Gutierrez Cubillos, Pablo - 2022
Persistent link: https://www.econbiz.de/10014316518
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Tax loss offset restrictions and biased perception of risky investments
Mehrmann, Annika; Sureth, Caren - 2017
We investigate how tax loss offset restrictions affect an investor's evaluation of risky investments under bounded … rationality. We analytically identify behavioral tax effects for different levels of loss offset restrictions, tax rate and … prospect theoretical biases (loss aversion, probability weighting and reference dependence) and find tax loss offset …
Persistent link: https://www.econbiz.de/10011747441
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Tax loss offset restrictions and biased perception of risky investments
Mehrmann, Annika; Sureth, Caren - 2017
We investigate how tax loss offset restrictions affect an investor’s evaluation of risky investments under bounded … rationality. We analytically identify behavioral tax effects for different levels of loss offset restrictions, tax rate and … prospect theoretical biases (loss aversion, probability weighting and reference dependence) and find tax loss offset …
Persistent link: https://www.econbiz.de/10011740742
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Integration of corporate and shareholder taxes
Graetz, Michael J.; Warren, Alvin C. - In: National tax journal 69 (2016) 3, pp. 677-699
Persistent link: https://www.econbiz.de/10011595326
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The influence of interest on net equity and interest rates on tax neutrality : a case study of the Brazilian corporate taxation
Almeida, Aloísio Flavio Ferreira de; Paes, Nelson Leitão - In: Economia : revista da ANPEC 14 (2013) 3/4, pp. 185-198
(INE) has an influence on tax neutrality, i.e., if it helps reducing debt financing advantage over equity. The paper also …, comparing three sources of finance (debt, retained earnings and new equity) and three types of assets: machinery, buildings and … inventories. Our simulations show that INE reduces the cost of capital for new equity by 40% but it cannot offset the debt …
Persistent link: https://www.econbiz.de/10011864958
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Taxes and capital structure : understanding firms' savings
Armenter, Roc; Hnatkovska, Viktoria - In: Journal of monetary economics 87 (2017), pp. 13-33
Persistent link: https://www.econbiz.de/10011799134