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Working time accounts and firm performance in Germany

Bellmann, Lutz; Hübler, Olaf - In: IZA journal of European Labor Studies 4 (2015) 24, pp. 1-18

surplus. On average, we find a tendency towards negative effects on profits. This result is less likely in phases of low …

Persistent link: https://www.econbiz.de/10011417355

Financial situation of the major listed groups in HI 2013 : faltering growth coupled with debt reduction

Mangin, Claire; Rhein, Lionel; Roche-Toussaint, Matthieu - In: Banque de France bulletin / Quarterly selection of articles 32 (2013/2014), pp. 49-75

Persistent link: https://www.econbiz.de/10010337164

Are working time accounts beneficial for German establishments?

Bellmann, Lutz; Hübler, Olaf - 2015

, operating surplus and profits as performance indicators are estimated. Heterogeneity and robustness are investigated by a … subgroup analysis where we distinguished between establishments with a high and a low share of qualified workers, between firms … operating surplus of IV panel estimates. However, on average, we find a tendency towards negative effects on profits. This …

Persistent link: https://www.econbiz.de/10011408192

Taxes and the financial structure of German inward FDI

Ramb, Fred; Weichenrieder, Alfons J. - 2005

The paper analyses the financial structure of German inward FDI. From a tax perspective, intra-company loans granted by the parent should be all the more strongly preferred over equity the lower the tax rate of the parent and the higher the tax rate of the German affiliate. From our study of a...

Persistent link: https://www.econbiz.de/10010295673

Financial leverage and corporate taxation: evidence from German corporate tax return data

Dwenger, Nadja; Steiner, Viktor - 2009

We estimate the impact of effective profit taxation on the financial leverage of corporations on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major corporate tax reform in Germany. The financial...

Persistent link: https://www.econbiz.de/10010271086

Thin-capitalization rules and company responses experience from German legislation

Weichenrieder, Alfons J.; Windischbauer, Helen - 2008

By granting intracompany loans to their foreign affiliates, multinational firms may reduce their tax liability abroad. Many countries have legislated thin-capitalization rules (TCRs) that limit the allowable levels of intracompany loans or restrict interest deductibility if certain thresholds...

Persistent link: https://www.econbiz.de/10010277188

Taxes and the Financial Structure of German Inward FDI

Ramb, Fred; Weichenrieder, Alfons J. - 2005

Persistent link: https://www.econbiz.de/10010260536

Taxes and the financial structure of German inward FDI

Ramb, Fred; Weichenrieder, Alfons J. - 2004

Persistent link: https://www.econbiz.de/10010261101

Differential taxation and firms' financial leverage: Evidence from the introduction of a flat tax on interest income

Fossen, Frank; Simmler, Martin - 2012

Tax competition for the mobile factor capital has led to a trend in many countries to levy lower taxes on interest income, often introducing differential taxation between interest and business income. In this study, we analyze the effect of such differential taxation on the debt ratio of firms....

Persistent link: https://www.econbiz.de/10010308295

Financial leverage and corporate taxation : evidence from German corporate tax return data

Dwenger, Nadja; Steiner, Viktor - In: International tax and public finance 21 (2014) 1, pp. 1-28

Persistent link: https://www.econbiz.de/10010343496

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