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Effects of corporate tax reforms on SMEs' investment decisions under the particular consideration of inflation
Nam, Chang-woon; Radulescu, Doina - In: Small business economics : an entrepreneurship journal 29 (2007) 1/2, pp. 101-118
Persistent link: https://www.econbiz.de/10003471270
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Effects of corporate tax reforms on SMEs' investment decisions under the particular consideration of inflation
Nam, Chang-woon; Radulescu, Doina - 2005
Corporate tax reforms carried out in EU countries since 1980 entail lower statutory tax rates and reductions in generous tax depreciation provisions. Several countries including the UK have reduced tax rates for SMEs. This study compares incentive effects of such reforms on the SMEs’...
Persistent link: https://www.econbiz.de/10003007627
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Effects of corporate tax reforms on SMEs' investment decisions under the particular consideration of inflation
Nam, Chang-woon (contributor); Radulescu, Doina (contributor) - 2005
Corporate tax reforms carried out in EU countries since 1980 entail lower statutory tax rates and reductions in generous tax depreciation provisions. Several countries including the UK have reduced tax rates for SMEs. This study compares incentive effects of such reforms on the SMEs’...
Persistent link: https://www.econbiz.de/10003109877
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Effects of Corporate Tax Reforms on Smes' Investment Decisions Under the Particular Consideration of Inflation
Nam, Chang Woon; Radulescu, Doina Maria - 2021
Corporate tax reforms carried out in EU countries since 1980 entail lower statutory tax rates and reductions in generous tax depreciation provisions. Several countries, including the UK, have reduced tax rates for small and medium-sized enterprises (SMEs). This study compares incentive effects...
Persistent link: https://www.econbiz.de/10013318428
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Levelling the debt-equity playing field : evidence from Belgium
Meki, Muhammad - In: European economic review : EER 151 (2023), pp. 1-7
Persistent link: https://www.econbiz.de/10014235139
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Welfare effects of dynamic tax reforms
Fehr, Hans - 1999
Persistent link: https://www.econbiz.de/10001373109
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Empirical analysis of corporate tax reforms : what is the null and where did it come from?
Hennessy, Christopher A.; Kasahara, Akitada; … - 2018
Absent theoretical guidance, empiricists have been forced to rely upon numerical comparative statics from constant tax rate models in formulating testable implications of tradeoff theory in the context of natural experiments. We fill the theoretical void by solving in closed-form a dynamic...
Persistent link: https://www.econbiz.de/10011980046
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Lending relationships in Germany : empirical evidence from survey data
Harhoff, Dietmar; Körting, Timm - 1998
Persistent link: https://www.econbiz.de/10000680892
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Banking consolidation and small businessfinance : empirical evidence for Germany
Marsch, Katharina (contributor);  … - 2007
effects of banking consolidation in Germany. As small and medium sized German companies traditionally almost exclusively rely … banking consolidation in Germany does not have a significant negative impact on the financing of small and medium …-sized enterprises (SME). We measure the financing opportunities of SMEs based on the bank debt/assets ratio and the logarithmized credit …
Persistent link: https://www.econbiz.de/10003517279
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Financial investment constraints : a panel threshold application to German firm level data
Tarassow, Artur - 2015 - First version: September 2014, Revised version: August 2015
private firms in Germany. The core contention is that a firm's financial position contributes to its access to external …
Persistent link: https://www.econbiz.de/10011317318