Showing 1 - 10 of 10,885
Persistent link: https://www.econbiz.de/10003316595
base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany …
Persistent link: https://www.econbiz.de/10011334123
The theoretical literature suggests that when taking tax effects into account, debt ought to be preferable to equity. However, there are no uniform predictions of the size of this tax benefit (tax shield) in comparison to an opposing increasing cost of debt (especially insolvency costs). The...
Persistent link: https://www.econbiz.de/10010466305
Persistent link: https://www.econbiz.de/10001927210
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
Persistent link: https://www.econbiz.de/10009576825
Persistent link: https://www.econbiz.de/10010511462
Persistent link: https://www.econbiz.de/10009751922
Persistent link: https://www.econbiz.de/10009721356
Persistent link: https://www.econbiz.de/10010409757