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Corporate tax policy and international firm behavior
Steinmüller, Elias - 2019
Persistent link: https://www.econbiz.de/10012181483
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Investment incentives and tax competition under the Allowance for Growth and Investment (AGI)
Kari, Seppo; Laitila, Jussi; Ropponen, Olli - 2018
Persistent link: https://www.econbiz.de/10011952185
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Evaluating the impact of Pillars One and Two
Tandon, Suranjali; Rao, Chetan - 2022
The proposed OECD Pillar One and Two reforms mark a significant shift in the way large multinational enterprises are taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able to compare the revenue gains with alternatives. This...
Persistent link: https://www.econbiz.de/10013393628
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Macroeconomic effects of corporate tax policy
Shevlin, Terry; Shivakumar, Lakshmanan; Urcan, Oktay - In: Journal of accounting & economics 68 (2019) 1, pp. 1-22
Persistent link: https://www.econbiz.de/10012139621
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The impact of introducing an interest barrier : evidence from the German corporation tax reform 2008
Buslei, Hermann; Simmler, Martin - 2012
' capital structure, investment and profitability. The identification of the causal effects is based on the escape clauses in … base. In general, in the short term, no negative investment effects are caused by the TCR. This suggests that a part of the …, investment might also be fixed in the short-run for example due to long-lasting contracts. -- Thin capitalization ; earnings …
Persistent link: https://www.econbiz.de/10009579254
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The investment effect of taxation : evidence from a corporate tax kink
Brockmeyer, Anne - In: Fiscal studies : the journal of the Institute for … 35 (2014) 4, pp. 477-509
Persistent link: https://www.econbiz.de/10011280971
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Essays on the real effects of tax reforms
Hillmann, Lisa - 2021
’ real economic decisions, e.g. investment decisions. The underlying assumption is that taxes play a significant role in the …
Persistent link: https://www.econbiz.de/10013166303
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Empirical evidence on the impact of recent Korean tax reforms
Lee, Namryoung; Swenson, Charles W. - In: Investment management and financial innovations 15 (2018) 4, pp. 35-47
Persistent link: https://www.econbiz.de/10012055645
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The influence of taxes on corporate financing and investment decisions against the background of the German tax reforms
Reinhard, Ludwig F. M.; Li, Steven - In: The European journal of finance 17 (2011) 7/8, pp. 717-737
Persistent link: https://www.econbiz.de/10009509832
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Corporate taxation and investment : evidence from the Belgian ACE reform
Moore, Nils aus dem - 2014
We contribute to the empirical literature on the relationship between corporate taxes and investment. We exploit the … capital spending of Belgian corporations, we focus on the indirect effect of taxes on investment via their impact on free cash …-flow. We use the systematic variation of the cash-flow sensitivity of investment between small and medium versus large firms to …
Persistent link: https://www.econbiz.de/10010488037