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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

Interest barrier and capital structure response

Alberternst, Stephan; Sureth, Caren - 2016 - retitled version of arqus discussion paper no. 182, revised May 2016

The Organisation for Economic Co-Operation and Development (OECD) recently proposed an interest barrier to fight tax base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany as a quasi-experiment and find significant corporate...

Persistent link: https://www.econbiz.de/10011477561

Tax and benefit reforms to support employment and inclusiveness and address poverty in Italy

Bulman, Tim; Pacifico, Daniele; Pisu, Mauro; … - 2019

This paper assesses Italy’s 2019 tax and benefit reforms, analyses hypothetical reforms and proposes a reform package … significantly strengthens Italy’s low income protection system but can also financially discourage recipients from working. The … results of the in-depth chapter of the OECD 2019 Economic Survey of Italy (2019[1]) on social and regional disparities. …

Persistent link: https://www.econbiz.de/10012202861

The effects of a hybrid negative income tax on poverty and inequality : a microsimulation on the UK and Italy

Tromp, Alexander - 2017

tax rates would be necessary to pay for such a scheme. The models are applied to both Italy and the United Kingdom. The … unrealistically high tax rates, especially for Italy. The impact on poverty and inequality of the HNIT scheme is markedly higher for … Italy in both scenarios suggesting that the United Kingdom has currently a social protection system in place that …

Persistent link: https://www.econbiz.de/10011751668

Internationale Entwicklungstendenzen nationaler Steuersysteme - von der direkten zur indirekten Besteuerung?

Bach, Stefan; Scheremet, Wolfgang; Seidel, Bernhard; … - 2001

Die Studie bietet einen Überblick über die Entwicklungstendenzen der Steuersysteme ausgewählter OECD-Länder im Verlauf der letzten Jahrzehnte. Die quantitative Entwicklung wird anhand diverser OECD-Statistiken illustriert. Länderkapitel zeichnen die Steuerpolitik nach und arbeiten deren...