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Public policy and multinational companies : evidence from firm-level data
Hugger, Felix Sebastian - 2021
Persistent link: https://www.econbiz.de/10012484449
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Marktunvollkommenheiten und die Gewinnverwendungspolitik von Aktiengesellschaften
Ohrem, Elke - 2000
Persistent link: https://www.econbiz.de/10001423824
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Effective tax rates and the user cost of capital when interest rates are low
Creedy, John; Gemmell, Norman - In: Economics letters 156 (2017), pp. 82-87
Persistent link: https://www.econbiz.de/10011822372
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Corporate Taxation and Investment : Explaining Investment Dynamics with Firm-Level Panel Data
Dwenger, Nadja - 2011
tax rate was partly compensated for by stricter depreciation allowances. Investment dynamics appear to be crucial for the …Using a firm-level panel data set I assess whether dynamic models of investment provide an empirically fruitful … not been considered in previous studies on investment even though most (if not all) panel data sets on firms are …
Persistent link: https://www.econbiz.de/10013134247
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Impact of taxation on FDI flows into European Union countries : empirical evidence from a gravity approach
Raudonen, Svetlana - In: Global business & economics review 18 (2016) 3/4, pp. 402-419
Persistent link: https://www.econbiz.de/10011665308
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The TCJA and domestic corporate tax rates
Dobridge, Christine L.; Kennedy, Patrick; Landefeld, Paul; … - 2023
Persistent link: https://www.econbiz.de/10014490804
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On the Effects of Taxation on Growth : An Empirical Assessment
Alfò, Marco - 2020
Growth models predict that taxation may have permanent effects on per capita real GDP growth. We look at, and test this prediction for 21 OECD countries, over the period 1965-2010. We employ a semi-parametric technique - namely, a Finite Mixture model - to estimate an augmented version of the...
Persistent link: https://www.econbiz.de/10012834659
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Does capital bear the burden of local corporate taxes? : evidence from Germany
Ardalan, Aria; Kessing, Sebastian; Qari, Salmai; … - 2023
Exploiting the German 2008 tax reform we employ an event study design to assess the effects of local corporate taxes on stock prices. We match firms to the local tax rates at their respective headquarters and analyze the differential stock market responses to the reform decision. We find that...
Persistent link: https://www.econbiz.de/10014249979
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Does capital bear the burden of local corporate taxes? : evidence from Germany
Ardalan, Aria; Kessing, Sebastian; Qari, Salmai; … - In: Journal of government and economics : JGE 9 (2023), pp. 1-5
Exploiting the German 2008 tax reform we employ an event study design to assess the effects of local corporate taxes on stock prices. We match firms to the local tax rates at their respective headquarters and analyze the differential stock market responses to the reform decision. We find that...
Persistent link: https://www.econbiz.de/10014414015