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Taxes and corporate financing decisions : evidence from the Belgian ACE reform
Moore, Nils aus dem - 2014
Klassische Systeme der Unternehmensbesteuerung verzerren die Finanzierungsentscheidung von Unternehmen (‘Debt Bias … jedoch nicht, gibt das Steuersystem den Unternehmen einen Anreiz für höhere Verschuldung. Diese Verzerrung kann mithilfe … Verschuldungsgrad belgischer Unternehmen identifiziert, wobei Unternehmen aus Großbritannien die Vergleichsgruppe bilden. Es zeigt sich …
Persistent link: https://www.econbiz.de/10010487633
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Die Unternehmensteuerreform unter besonderer Berücksichtigung der GmbH
Ballof, Ferdinand; Krudewig, Wilhelm - 2007
Persistent link: https://www.econbiz.de/10003550983
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Corporate tax, firm destruction and capital stock accumulation: Evidence from Chilean plants
Cerda, Rodrigo; Diego Saravia.; Diego Saravia. - Instituto de Economía, Facultad de Ciencia Económicas … - 2009
We investigate the impact of corporate taxation on capital stock. In the paper, we indicate that corporate taxation might not only distort the decision of each firm to invest but could also destroy firms. With this in mind, we estimate capital demand equations, correcting for self-selection in...
Persistent link: https://www.econbiz.de/10008487856
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The Welfare Loss from Differential Taxation of Sectors in Germany
Radulescu, Doina Maria - 2008
In the spirit of Harberger, we apply a dynamic computable general equilibrium (CGE) model and estimate the excess burden stemming from the tax-induced distortion in the allocation of capital across the corporate and the non-corporate sectors in Germany. In doing so, we perform a counterfactual...
Persistent link: https://www.econbiz.de/10012769707
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The Effect of Taxation on Corporate Financing and Investment
Chen, Hong - 2020
Extensive empirical research concerning the impact of taxes on corporate decisions has had trouble identifying seemingly obvious effects. Perhaps the problem is that the seemingly obvious tax predictions are not quite right. We provide an equilibrium model with both corporate and personal taxes....
Persistent link: https://www.econbiz.de/10012854903
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International Tax Neutrality : Reconsiderations
Shaheen, Fadi - 2013
Tax policy in general and international income tax policy in particular has long been a subject of discussion and argument by tax philosophers, economists, and lawyers. Theories have often been introduced to support the establishment of new tax systems, to justify existing ones, or to call for...
Persistent link: https://www.econbiz.de/10013083816
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Optimale Eigenfinanzierung der Personenunternehmen nach der Unternehmensteuerreform 2008/2009
Homburg, Stefan (contributor); Houben, Henriette (contributor) - 2007
Effective from 2008, Germanyś top marginal income tax rate rises from 42 to 45 der cent. However, sole proprietorships and partnerships can opt for a preferential tax rate of 28,25 per cent for retained profits (§34a EStG-E). If they do so, profits are taxed again upon distribution. Using...
Persistent link: https://www.econbiz.de/10003471509
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Optimale Eigenfinanzierung der Personenunternehmen nach der Unternehmensteuerreform 2008/2009
Homburg, Stefan; Houben, Henriette; Maiterth, Ralf - In: Schmalenbachs Zeitschrift für betriebswirtschaftliche … 60 (2008) 1, pp. 29-47
Persistent link: https://www.econbiz.de/10003628719
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Corporate Social Responsibility and Taxation : An Evolving Theory
Narotzki, Doron - 2016
With increased technology and access to information, corporations have evolved in order to reflect the concept of corporate social responsibility (CSR) in their global business strategies. Some companies, such as Starbucks Corporation, have taken this concept a step further and chose to...
Persistent link: https://www.econbiz.de/10012993293