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Balancing act : weighing the factors affecting the taxation of capital income in a small open economy
McKeehan, Margaret K.; Zodrow, George R. - In: International tax and public finance 24 (2017) 1, pp. 1-35
Persistent link: https://www.econbiz.de/10011799833
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Optimal corporate taxation under financial frictions
Dávila, Eduardo; Hébert, Benjamin - In: The review of economic studies : RES 90 (2023) 4, pp. 1893-1933
Persistent link: https://www.econbiz.de/10014320481
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Income tax deductions for losses as insurance revisited
Wu, T. C. Michael; Yang, C. C. - In: Economic modelling 41 (2014), pp. 274-280
Persistent link: https://www.econbiz.de/10010439191
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Optimal debt bias in corporate income taxation
Simon, Jenny - 2015
I present a rationale for a government to discriminate between debt and equity financing when taxing corporate income …. For risk-averse entrepreneurs, equity generates more surplus than debt, because it provides financing and insurance. A … government seeking to extract surplus from entrepreneurs would naturally tax equity-generated income more than debt …
Persistent link: https://www.econbiz.de/10011350162
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Profit taxation, R&D spending, and innovation
Lichter, Andreas; Löffler, Max; Isphording, Ingo Eduard; … - 2021
We study how profit taxation affects plants' R&D spending and innovation activities. Relying on geocoded survey panel data which approximately covers the universe of R&D-active plants in Germany, we exploit around 7,300 changes in the municipal business tax rate over the period 1987-2013 for...
Persistent link: https://www.econbiz.de/10012697801
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Profit taxation, R&D spending, and innovation
Lichter, Andreas; Löffler, Max; Isphording, Ingo Eduard; … - 2021
We study how profit taxation affects plants' R&D spending and innovation activities. Relying on geocoded survey panel data which approximately covers the universe of R&D-active plants in Germany, we exploit around 7,300 changes in the municipal business tax rate over the period 1987-2013 for...
Persistent link: https://www.econbiz.de/10012659100
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Profit taxation, R&D spending, and innovation
Lichter, Andreas; Löffler, Max; Isphording, Ingo Eduard; … - 2022
We study how business taxes affect establishments' R&D activities. Relying on geocoded panel data targeting the universe of R&D-active establishments in Germany, we exploit around 7,300 changes in the local business tax rate over the period 1987-2013 for identification. Using event study...
Persistent link: https://www.econbiz.de/10013399571
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Balancing act : weighing the factors affecting the taxation of capital income ina small open economy
McKeehan, Margaret K.; Zodrow, George R. - 2016
Persistent link: https://www.econbiz.de/10011548066
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Use it or lose it: efficiency gains from wealth taxation
Guvenen, Fatih; Kambourov, Gueorgui; Kuruşçu, Burhanettin - 2019 - This draft: September 6, 2019
Persistent link: https://www.econbiz.de/10012132550
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Use it or lose it : efficiency gains from wealth taxation
Guvenen, Fatih; Kambourov, Gueorgui; Kuruşçu, Burhanettin - 2019
Persistent link: https://www.econbiz.de/10012101901