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The effect of corporate taxation and ownership on raising shareholder capital

Krämer, Robert; Lipatov, Vilen - 2013

model with strategic interaction between managers and outside shareholders, we hypothesize that, while an increase in the …

Persistent link: https://www.econbiz.de/10010199748

The Effect of Corporate Taxation and Ownership on Raising Shareholder Capital

Krämer, Robert - 2013

model with strategic interaction between managers and outside shareholders, we hypothesize that, while an increase in the …

Persistent link: https://www.econbiz.de/10013073608

Why the Norwegian shareholder income tax is neutral

Södersten, Jan - 2019

This note extends the work by Sørensen (2005) and others by demonstrating why the Norwegian Shareholder Income Tax may be neutral between the two sources of equity funds, i.e. new share issues and retained earnings, despite the fact that the retention of earnings to finance new investment does...

Persistent link: https://www.econbiz.de/10011967007

Private Firm and Shareholder Response to Dividend Taxation : Evidence from the Taxation of Corporate Minority Shareholders

Hillmann, Lisa - 2020

This paper examines the response of private firms and their shareholders to a dividend tax increase, which affects only … a small group of shareholders. Using an exogenous shock in Germany, my results suggest that firms do not adjust their … payout policy but corporate minority shareholders, the only ones affected by the increase in shareholder taxes, reduce their …

Persistent link: https://www.econbiz.de/10012824238

Incorporating a Minimum Tax in a Territorial System

Fleming, J. Clifton - 2018

In this report, Fleming, Peroni, and Shay analyze the effects of including a final, low-rate minimum tax on U.S. multinational corporations in a territorial system. They continue to prefer a real worldwide international tax system, but see a final, low-rate minimum tax as a second-best measure...

Persistent link: https://www.econbiz.de/10012932629

Using Prisoner's Dilemma to Evaluate Corporate Tax Reform Proposals

Rogers, Toby - 2013

The game Prisoner's Dilemma provides a helpful tool for understanding international tax competition. Nations would be best served by cooperating with each other to keep corporate income tax rates high. But fearing defection by other nations, many nations often unilaterally lower their corporate...

Persistent link: https://www.econbiz.de/10013078461

Los impuestos de salida sobre personas jurídicas en Portugal (Exit Taxes in Portuguese Corporate Taxation)

Pinto Nogueira, João Félix - 2021

[EN] “Should I stay or should I go… ”? The implementation of the EU’s internal market, characterized in the Treaty on the functioning of the European Union ( TFUE) as ”an area without internal frontiers in which the free movement of goods, persons, services and capital is ensured”,...

Persistent link: https://www.econbiz.de/10013312935

L’exit tax sulle società in Portogallo (Exit Taxes in Portuguese Corporate Taxation)

Pinto Nogueira, João Félix - 2021

Persistent link: https://www.econbiz.de/10013312936

Evidence for profit shifting with tax sensitive capital stocks : conference paper

Loretz, Simon; Mokkas, Socrates - 2013

This paper contributes to the literature providing indirect evidence for profit shifting within multinational companies. In contrast to the previous studies we account for the tax responsiveness of the capital stock and analyse the impact of corporate taxes on both pre- and post-tax...

Persistent link: https://www.econbiz.de/10010341105

Perspektiven der internationalen Unternehmensbesteuerung

Homburg, Stefan - 2000

Persistent link: https://www.econbiz.de/10001487105