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Do personal taxes affect capital structure? : evidence from the 2003 tax cut

Lin, Leming; Flannery, Mark J. - In: Journal of financial economics 109 (2013) 2, pp. 549-565

Persistent link: https://www.econbiz.de/10009784162

Do Personal Taxes Affect Capital Structure : Evidence from the 2003 Tax Cut

Lin, Leming - 2014

Because the personal tax treatments of interest and dividend income likely affect the relative cost of debt and equity financing, a sharp change in tax treatment could affect firms' optimal leverage. This paper examines the effect of the 2003 equity income tax cut on firms' debt usage. Because...

Persistent link: https://www.econbiz.de/10013066424

Shifting the burden of corporate taxes : heterogeneity in direct wage incidence

Moore, Nils aus dem - 2014

firm-level within-country approach is pursued separately for two different economies, namely France and the United Kingdom … dabei den institutionellen Gegebenheiten der Lohnverhandlungen zukommt. Dazu werden alle Analysen separat für Frankreich und …

Persistent link: https://www.econbiz.de/10010487063

Distortionary taxation and labour market performance

Fiorito, Riccardo; Padrini, Flavio - In: Oxford bulletin of economics and statistics 63 (2001) 2, pp. 173-196

Persistent link: https://www.econbiz.de/10001585146

How shifting investment towards low-carbon sectors impacts employment : three determinants under scrutiny

Perrier, Quentin; Quirion, Philippe - In: Energy economics 75 (2018), pp. 464-483

Persistent link: https://www.econbiz.de/10011974480

Old‐age employment and hours of work trends : empirical analysis for four European countries

Aliaj, Arjeta; Flawinne, Xavier; Jousten, Alain; … - 2016

countries Germany, France and the Netherlands using the EU Labour Force Survey. Second, we characterize the different employment …For the last two decades, the increase of employment among cohorts of individuals aged 50+ has been a policy objective … on the European employment agenda. The present paper takes stock of the situation as observed in Belgium over the time …

Persistent link: https://www.econbiz.de/10011455515