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Effects of corporate tax reforms on SMEs' investment decisions under the particular consideration of inflation
Nam, Chang-woon; Radulescu, Doina - 2005
Corporate tax reforms carried out in EU countries since 1980 entail lower statutory tax rates and reductions in 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’...
Persistent link: https://www.econbiz.de/10003007627
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After the death of inflation : will fiscal drag survive?
Heinemann, Friedrich - 2000
Declining inflation rates might have negative consequences for tax revenues. Phenomena like the inflationary bracket … lay the theoretical base followed by a descriptive view on the relation between inflation, growth and tax revenues in the … reveal that an end of inflation would have a negative impact on tax revenues for a number of OECD countries. The results also …
Persistent link: https://www.econbiz.de/10011444606
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An alternative formulation of the Devereux-Griffith effective average tax rates for international investment
Römisch, Roman (contributor); Leibrecht, Markus (contributor) - 2006
Persistent link: https://www.econbiz.de/10003348863
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On the measurement of investment types : heterogeneity in corporate tax elasticities
Jungmann, Hendrik; Loretz, Simon - 2016
This paper highlights the importance of different investment motives and to what extend they affect the responsiveness to corporate taxation. In particular, we discuss how to classify investment as non-related, horizontal, vertical and complex types using a combination of both firm-specific...
Persistent link: https://www.econbiz.de/10011457122
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Corporate Taxation and Investment : Explaining Investment Dynamics with Firm-Level Panel Data
Dwenger, Nadja - 2011
Using a firm-level panel data set I assess whether dynamic models of investment provide an empirically fruitful framework for analyzing tax effects on changes in capital stock. In particular I estimate a one-step error correction model (ECM) complementing the usual estimation of a distributed...
Persistent link: https://www.econbiz.de/10013134247
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Business investment, the user cost of capital and firm heterogeneity
Paulus, Alari - 2022
Persistent link: https://www.econbiz.de/10013192705
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The responsiveness of corporate investments to changes in corporate income taxation during the financial crisis : empirical evidence from Slovenian firms
Črnigoj, Matjaž - In: Emerging markets finance & trade : a journal of the … 52 (2016) 7/9, pp. 2165-2177
Persistent link: https://www.econbiz.de/10011594960
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Wage rigidity, inflation, and institutions
Holden, Steinar; Wulfsberg, Fredrik - In: The Scandinavian journal of economics 116 (2014) 2, pp. 539-569
Persistent link: https://www.econbiz.de/10010419936
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COVID-19 and inflation rate : an evidence for OECD countries
Amani, Ramin; Ghaderi, Saman; Ahmadzadeh, Khaled - In: Iranian journal of economic studies : IJES 11 (2022) 1, pp. 1-20
Persistent link: https://www.econbiz.de/10014249444
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After the death of inflation: will fiscal drag survive?
Heinemann, Friedrich - 2000
Declining inflation rates might have negative consequences for tax revenues. Phenomena like the inflationary bracket … lay the theoretical base followed by a descriptive view on the relation between inflation, growth and tax revenues in the … reveal that an end of inflation would have a negative impact on tax revenues for a number of OECD countries. The results also …
Persistent link: https://www.econbiz.de/10013428323