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Ökonomische Wirkungen einer Revitalisierung der Vermögensteuer
Eikeren, Alina van - 2017 - 1. Auflage
Persistent link: https://www.econbiz.de/10011787982
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Pouring oil on fire : interest deductibility and corporate debt
Dallari, Pietro; End, Nicolas; Miryugin, Fedor; Tieman, … - In: International tax and public finance 27 (2020) 6, pp. 1520-1556
Persistent link: https://www.econbiz.de/10012310892
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Pouring oil on fire : interest deductibility and corporate debt
Dallari, Pietro; End, Nicolas; Miryugin, Fedor; Tieman, … - 2018
This paper investigates the role of tax incentives towards debt finance in the buildup of leverage in the nonfinancial corporate (NFC) sector, using a large firm-level dataset. We find that so-called debt bias is a significant driver of leverage, for both small and medium-sized enterprises and...
Persistent link: https://www.econbiz.de/10011978432
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Die Wahlprogramme der Parteien für Mittelstand und Unternehmensgründungen : nicht immer wird die Bedeutung des Mittelstands anerkannt
Röhl, Klaus-Heiner - 2021
With nearly 3.5 million companies, small and medium-sized enterprises form the basis of Ger-many's economic strength …
Persistent link: https://www.econbiz.de/10012607582
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Taxation, SMEs and entrepreneuship
Chen, Duanjie (contributor); Lee, Frank C. (contributor);  … - 2002 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10001927810
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Proposed administration tax cuts and their effect on small business : hearings before the subcommittee on Tax, Access to Equity Capital, and Business Opportunities of the Committee...
United States / Congress / House / Committee on Small … - 1981
Persistent link: https://www.econbiz.de/10001412584