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Public policy and multinational companies : evidence from firm-level data

Hugger, Felix Sebastian - 2021

Persistent link: https://www.econbiz.de/10012484449

Veränderung der Steuer- und Abgabenbelastung auf Unternehmensebene durch eine ökologische Steuerreform : eine empirische Studie für die Umweltsteuervorschläge der Kommission der Eu...

Jacobs, Otto H. - 1997 - 1. Aufl.

Persistent link: https://www.econbiz.de/10000634265

The TCJA and domestic corporate tax rates

Dobridge, Christine L.; Kennedy, Patrick; Landefeld, Paul; … - 2023

Persistent link: https://www.econbiz.de/10014490804

The relevance of depreciation allowances as a fiscal policy instrument : a hybrid approach to CCCTB?

Petkova, Kunka; Weichenrieder, Alfons J. - 2018 - This version, 7 September 2018

implementing investment incentives via accelerated depreciation. This paper discusses the possible implementation of a hybrid … tax depreciation. In a sample of up to 47 countries, we find that the probability of a tax reform that improves the … depreciation allowances increases, if the macroeconomic situation is weak. This suggests that changes in depreciation allowances …

Persistent link: https://www.econbiz.de/10011922767

Taxation and investment decisions in petroleum

Davis, Graham A.; Lund, Diderik - In: The energy journal 39 (2018) 6, pp. 189-208

Persistent link: https://www.econbiz.de/10011973035

Risiko und Steuern

Buchholz, Wolfgang - 2000

Persistent link: https://www.econbiz.de/10001487117

Measuring Effective Tax Rates on Risky Assets

Pascali, Luigi - 2009

In the economic literature the fiscal burden on financial claims is usually measured by the expected tax rate. Auerbach has demonstrated that the use of this method can be seriously misleading. This paper develops a method for defining an effective tax rate adjusted for risk on uncertain...

Persistent link: https://www.econbiz.de/10012721966

Taxation and risk-taking with multiple tax rates

Weisbach, David A. - In: National tax journal 57 (2004) 2,1, pp. 229-243

Persistent link: https://www.econbiz.de/10002131123

Taxation and Risk-Taking with Multiple Tax Rates

Weisbach, David A. - 2003

This paper extends the Domar and Musgrave results concerning the effect of an income tax on risk taking to the case where different tax rates apply to different types of assets. Although the results depend on exactly how the differential tax rates are imposed, as a general matter, an income tax...

Persistent link: https://www.econbiz.de/10014098398

Essays in political economy and international public finance

Kiss, Áron - 2009

Persistent link: https://www.econbiz.de/10003881486

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