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Tax-benefits reforms and the labor market : evidence from Belgium and other EU countries
Orsini, Kristian (contributor) - 2006
Persistent link: https://www.econbiz.de/10003316595
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Tax-Benefits Reforms and the Labor Market : Evidence from Belgium and Other EU Countries
Orsini, Kristian - 2007
on being in employment. This paper surveys recent tax-benefit reforms in Germany, the Netherlands, Italy, The UK, France …
Persistent link: https://www.econbiz.de/10012731803
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Tax Loss Offset Restrictions - Last Resort for the Treasury? An Empirical Evaluation of Tax Loss Offset Restrictions Based on Micro Data
Dwenger, Nadja - 2011
In Germany, the tax loss carry-forward of corporations significantly increased over the last decade. At the same time … simulation model for the corporate sector in Germany to evaluate the fiscal effects of these restrictions. Additionally …
Persistent link: https://www.econbiz.de/10014220360
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Are tax incentives for charitable giving efficient? : evidence from France
Fack, Gabrielle; Landais, Camille - In: American economic journal : a journal of the American … 2 (2010) 2, pp. 117-141
Persistent link: https://www.econbiz.de/10008902566
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Payout policy tax clienteles, ex-dividend day stock prices and trading behavior in Germany : the case of the 2001 tax reform
Haesner, Christian; Schanz, Deborah - In: Journal of business finance & accounting : JBFA 40 (2013) 3/4, pp. 527-563
Persistent link: https://www.econbiz.de/10009761748
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Umweltsteuern und internationaler Wettbewerb in einem multiregionalen Simulationsmodell
Welsch, Heinz - 2000
Persistent link: https://www.econbiz.de/10001481024
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Steuern und Abgaben im Finanzsektor II
Büttner, Thiess (contributor); Erbe, Katharina (contributor) - 2015
Persistent link: https://www.econbiz.de/10010463956
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Absetzung für Abnutzung (AfA) : international wettbewerbsfähige und einfach zu handhabende Ausgestaltung der einkommensteuerlichen Abschreibungsverrechnung
Voß, Oliver - 2006
Im Mittelpunkt der Arbeit steht die Ausgestaltung der einkommensteuerlichen Abschreibung von beweglichen Wirtschaftsgütern (Absetzung für Abnutzung - AfA). Soweit es Zielsetzung des Steuergesetzgebers ist, ein international wettbewerbsfähiges und einfaches Steuerrecht zu verwirklichen sowie...
Persistent link: https://www.econbiz.de/10003308918
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Tax Incentives and Capital Structure Choice : Evidence from Germany
Hartmann-Wendels, Thomas - 2016
This paper provides new evidence that taxes affect capital structure choice, using a unique and comprehensive panel data set which covers 86,173 German non-financial firms over the years 1973-2008. Following the Graham methodology to simulate marginal tax rates, we find a statistically and...
Persistent link: https://www.econbiz.de/10012988817
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Tax Incentives and Capital Structure Choice : Evidence from Germany
Hartmann-Wendels, Thomas - 2012
This paper provides new evidence that taxes affect capital structure choice, using a unique and comprehensive panel data set which covers 86,173 German non-financial firms over the years 1973-2008. Following the Graham methodology to simulate marginal tax rates, we find a statistically and...
Persistent link: https://www.econbiz.de/10013101183