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The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions
Büttner, Thiess - 2016
This paper analyzes the effectiveness of thin-capitalization rules in preventing debt finance by intercompany loans and explores their consequences for corporate decisions. A theoretical discussion emphasizes that limitations of the deduction of interest owed to foreign affiliates would not only...
Persistent link: https://www.econbiz.de/10012991249
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Financial Leverage and Corporate Taxation : Evidence from German Corporate Tax Return Data
Dwenger, Nadja - 2011
We estimate the impact of effective profit taxation on the financial leverage of corporations on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major corporate tax reform in Germany. The financial...
Persistent link: https://www.econbiz.de/10013134555
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Chomage: tendances, causes et possibilites d'action; observations faites en republique federale d'allemagne, en France et aux Pays-Bas.
W, Van Ginneken - International Labour Organization (ILO), United Nations - 1981
, considers effects of wages and social security benefits on labour mobility, analyses structural unemployment and frictional …ILO pub. Article on comparison of causes and economic policy implications concerning unemployment in Germany, Federal … unemployment, and finds that the majority of unemployment is due to insufficient demand and, therefore, macro- economic in nature …
Persistent link: https://www.econbiz.de/10010690085
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La réglementation de l’audit est-elle dans l’intérêt public:quelques enseignements du modèle français
Piot, Charles; Schatt, Alain - Université de Bourgogne - CREGO EA7317 Centre de … - 2010
(VF)Cet article s’appuie sur les travaux académiques des dix dernières années pour évaluer les effets de la réglementation française visant à accroître l’indépendance des auditeurs. Pour les sociétés cotées en bourse, l’obligation de recourir à deux auditeurs se solde...
Persistent link: https://www.econbiz.de/10010674662
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Investors, Investment Funds and New French Law : The Clouded Crystal Ball – Is There Really More Power to Promote CSR?
Tchotourian, Ivan - 2012
The objective of this paper is to present and discuss the new French requirements related to socially responsible investment (SRI), and provide reflections on the potential and limits of regulating SRI. We summarize the consequences of new Monetary and Financial Code Article L. 533-22-1 and the...
Persistent link: https://www.econbiz.de/10013103401
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An Evaluation of the French Experience with Joint Auditing
Bédard, Jean - 2014
The Green Paper entitled “Audit policy: Lessons from the crisis” (European Commission, 2010) recommends the introduction of joint audit for European listed companies, based on the French experience, to limit the market dominance of the Big 4 and to promote audit quality. However, the...
Persistent link: https://www.econbiz.de/10013065203
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Knocking on tax haven's door : multinational firms and transfer pricing
Davies, Ronald B.; Martin, Julien; Parenti, Mathieu; … - 2014
This paper analyzes the transfer pricing of multinational firms. We propose a simple framework in which intra-firm prices may systematically deviate from arm's length prices for two motives: i) pricing to market, and ii) tax avoidance. Multinational firms may decide not to avoid taxes if the...
Persistent link: https://www.econbiz.de/10010465042
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Tax Simplicity and Heterogeneous Learning
Aghion, Philippe - 2018
We study how strongly individuals respond to tax simplicity and how they learn about the complexities of the tax system. We use new French tax returns data on the self-employed from 1994 to 2012. France has three fiscal regimes for the self-employed, which differ in their monetary tax incentives...
Persistent link: https://www.econbiz.de/10012926186
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Knocking on Tax Haven's Door : Multinational Firms and Transfer Pricing
Davies, Ronald B. - 2015
This paper analyzes the transfer pricing of multinational firms. We propose a simple framework in which intra-firm prices may systematically deviate from arm's length prices for two motives: i) pricing to market, and ii) tax avoidance. Multinational firms may decide not to avoid taxes if the...
Persistent link: https://www.econbiz.de/10013030336
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Profit Shifting Through Transfer Pricing : Evidence from French Firm Level Trade Data
Vicard, Vincent - 2015
This paper provides direct evidence of profit shifting to low tax jurisdictions by multinational companies through transfer prices. Using detailed firm level export and import data by origin/destination and product for France, I show that the price wedge between arm's length and related party...
Persistent link: https://www.econbiz.de/10013021567