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Effects of corporate tax reforms on SMEs' investment decisions under the particular consideration of inflation
Nam, Chang Woon; Radulescu, Doina Maria - 2005
generous tax depreciation provisions. Several countries including the UK have reduced tax rates for SMEs. This study compares … incentive effects of such reforms on the SMEs? investment decisions adopting simple present value model. Ceteris paribus tax …
Persistent link: https://www.econbiz.de/10010261282
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Forms of COVID-19 state aid by beneficiary size in Poland in 2020
Ambroziak, Adam A. - In: International journal of management and economics 58 (2022) 1, pp. 44-63
Lockdowns imposed by the European Union (EU) Member States produced significant consequences in the form of losses to companies, which is why the Member States decided to assist businesses from public funds. This paper aims to identify and initially assess the implementation of schemes under...
Persistent link: https://www.econbiz.de/10013277361
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Turnover-based corporate income taxation and corporate risk-taking
Siahaan, Fernando; Amberger, Harald; Sureth, Caren - 2023
a simplified presumptive tax levied on a firm's turnover and commonly applied to SMEs and hard-to-tax income. Using a …
Persistent link: https://www.econbiz.de/10014486592
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SME policy responses to the 2022/2023 energy crisis : Policy highlights and country experiences
OECD - 2023
aggression against Ukraine from the perspective of small and medium-sized enterprises (SMEs). In this paper, "SME policy … price of electricity and natural gas paid by SMEs. The paper discusses three broad policy categories and related approaches … transition. Overall, while emergency measures were initially centred on energy-intensive sectors, a larger number of SMEs was …
Persistent link: https://www.econbiz.de/10014435866
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Corporate Tax Reform, Finally, After 100 Years
Yin, George K. - 2014
Future increases to the top income tax rates for individuals and reductions to the corporate tax rate will invite the widespread use of C corporations as tax shelter vehicles, an old problem that has never been addressed successfully. The changes could even resurrect the need for the...
Persistent link: https://www.econbiz.de/10013070884
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Company car taxation : subsidies, welfare and environment
Naess-Schmidt, Sigurd (contributor) - Copenhagen Economics Aps - 2010
Persistent link: https://www.econbiz.de/10009640491
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The debt-equity tax bias : consequences and solutions
Fatica, Serena; Hemmelgarn, Thomas; Nicodeme, Gaetan - Europäische Kommission / Generaldirektion Steuern und …; … - 2012
Persistent link: https://www.econbiz.de/10009661740
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Tax reforms and capital structure of banks
Hemmelgarn, Thomas - Europäische Gemeinschaften / Generaldirektion …; … - 2013
Persistent link: https://www.econbiz.de/10010343057
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Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union
Elschner, Christina; Heckemeyer, Jost H.; Spengel, Christoph - 2009
Dieser Beitrag untersucht umfassend die Unternehmensbesteuerung in der Europäischen Union im Zeitraum von 1998 bis 2007. Das innereuropäische Steuergefälle wird unter Rückgriff auf zwei zentrale Maßgrößen ‐ die Kapitalkosten und die effektive Durchschnittssteuerbelastung ‐ abgebildet....
Persistent link: https://www.econbiz.de/10003857709
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Tackling spillovers by taxing corporate income in the European Union at source
Cnossen, Sijbren - 2016 - This version 18 February 2016
This paper surveys and evaluates the corporation tax (CT) systems of the Member States of the European Union on the basis of a comprehensive taxonomy of actual and potential regimes, which have as their base either profits, profits and interest, or economic rents. The current regimes give rise...
Persistent link: https://www.econbiz.de/10011436091