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Keuschnigg, Christian; Dietz, Martin D. - In: International tax and public finance 14 (2007) 2, pp. 191-221

Persistent link: https://www.econbiz.de/10003438306

Keuschnigg, Christian; Dietz, Martin D. - 2005

This paper proposes a growth-oriented dual-income tax by combining an allowance for corporate equity with a broadly … demonstrates the neutrality properties of the reform with respect to investment, firm financial decisions and organizational choice …. Tax rates are chosen to prevent income shifting from labor to capital income. The reform decisively strengthens investment …

Persistent link: https://www.econbiz.de/10003084336

A growth oriented dual income tax

Keuschnigg, Christian (contributor); … - 2005

Persistent link: https://www.econbiz.de/10003113308

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

What kind of Corporation Tax Regime?

Cnossen, Sijbren - 2014 - This version: 18 November 2014

This paper explores the taxation of corporations in the wider context of capital income taxation. The pros and cons of various income-based and cash-flow forms of corporation tax (CT) are discussed. The paper concludes that the dual income tax (DIT), which taxes all capital income at the...

Persistent link: https://www.econbiz.de/10010459664

The taxation of closely held firms : the achilles heel of the dual income tax system reconsidered

Stenkula, Mikael; Wykman, Niklas - 2022

framework may affect the METR and the neutrality between investment opportunities. As such, the results are relevant not only …

Persistent link: https://www.econbiz.de/10013277457

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

Why the Norwegian shareholder income tax is neutral

Södersten, Jan - 2019

the retention of earnings to finance new investment does not add to the tax benefits. The analysis crucially relies on the …

Persistent link: https://www.econbiz.de/10011967007

The dual income tax and firms' income shifting through the choice of organizational form and real capital investments

Alstadsæter, Annette - 2003

The dual income tax provides the self-employed entrepreneur with huge incentives to participate in tax minimizing income shifting to have more of his income taxed as capital income. The Norwegian split model is designed to remove these incentives, but it contains loopholes. The present paper...

Persistent link: https://www.econbiz.de/10011509404

Marginal Tax Rates and Investment Behavior of Small and Large Firms

Eskandari, Ruhollah - 2020

Do changes in the marginal tax rate of corporations affect their investment? Using a unique dataset on balance sheet … shows that the investment response of large firms to a marginal tax cut is almost twice the response of small firms … investment is financed almost entirely by the issuance of new debt whereas large firms use both their internal cash and new debt …

Persistent link: https://www.econbiz.de/10012849155

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