Narrow search
Showing 1 - 10 of 131,057
Cover Image
Tax influence on financial structures of M&As
Harendt, Christoph - 2018
In this paper, I investigate the influence of tax incentives on the financial structures of mergers and acquisitions (M&A) conducted by multinational entities (MNE). Previous research has already found evidence for tax avoidance by debt shifting. I analyze the importance of locating debt at...
Persistent link: https://www.econbiz.de/10011782963
Cover Image
The economic effects of federalism and decentralization : a cross-country assessment
Voigt, Stefan; Blume, Lorenz - 2009
effects of federalism by drawing on a simple dummy variable neglect potentially important institutional details. Based on a … pricipal component analysis, seven aspects of both federalism and decentralization are used as variables for explaining … that institutional details do, indeed, matter. Different aspects of federalism im pact on the outcome variables in …
Persistent link: https://www.econbiz.de/10003849436
Cover Image
The economic effects of federalism and decentralization : a cross-country assessment
Voigt, Stefan; Blume, Lorenz - 2009
federalism by employing a simple dummy variable neglect potentially important institutional details. Based on a principal … component analysis, seven aspects of both federalism and decentralization are used as variables for explaining differences in (1 … institutional details do, indeed, matter. Different aspects of federalism impact on the outcome variables to different degrees. This …
Persistent link: https://www.econbiz.de/10003882595
Cover Image
The Economic Effects of Federalism and Decentralization - A Cross-Country Assessment
Voigt, Stefan; Blume, Lorenz - 2021
effects of federalism by drawing on a simple dummy variable neglect potentially important institutional details. Based on a … principal component analysis, seven aspects of both federalism and decentralization are used as variables for explaining … that institutional details do, indeed, matter. Different aspects of federalism impact on the outcome variables in different …
Persistent link: https://www.econbiz.de/10013316441
Cover Image
Fiscal equalization and the tax structure
Holm-Hadulla, Fédéric - 2018
Sub-national governments often finance substantial parts of their budgets via taxes on capital or other mobile factors - despite having access to alternative, less distortionary, revenue sources. This paper develops three hypotheses to explain this pattern and tests them in a natural experiment...
Persistent link: https://www.econbiz.de/10011929809
Cover Image
Business taxes and the electoral cycle
Foremny, Dirk; Riedel, Nadine - 2012
The purpose of this paper is to assess whether politicians manipulate the timing of tax rate changes in a strategic way to maximize reelection prospects. To do so, we exploit the German local business tax as a testing ground which is set autonomously by German municipalities. As election dates...
Persistent link: https://www.econbiz.de/10009488853
Cover Image
Business taxes and the electoral cycle
Foremny, Dirk; Riedel, Nadine - 2012
The purpose of this paper is to assess whether politicians manipulate the timing of tax rate changes in a strategic way to maximize reelection prospects. To do so, we exploit the German local business tax as a testing ground which is set autonomously by German municipalities. As election dates...
Persistent link: https://www.econbiz.de/10009488899
Cover Image
The impact of corporate and personal income taxes on the location of firms and on employment : some panel evidence for the Swiss cantons
Feld, Lars P.; Kirchgässner, Gebhard - 2001
The impact of corporate income taxes on location decisions of firms is widely debated in the tax competition literature. Tax rate differences across jurisdictions may lead to distortions of firms investment decisions. Empirical evidence on tax induced relocation and subsequent economic...
Persistent link: https://www.econbiz.de/10011398133
Cover Image
Tax Elasticity Estimates for Capital Stocks in Canada
Wen, Jean-François - 2020
The paper provides estimates of the long-run, tax-adjusted, user cost elasticity of capital (UCE) in a small open economy, exploiting three sources of variation in Canadian tax policy: across provinces, industries, and years. Estimates of the UCE with Canadian data are less prone to the...
Persistent link: https://www.econbiz.de/10012829695
Cover Image
Do Fiscal Transfers Alleviate Business Tax Competition? Evidence from Germany
Egger, Peter H.; Koethenbuerger, Marko; Smart, Michael - 2021
The paper empirically analyzes the incentive effects of equalizing transfers on business tax policy by exploiting a natural experiment in the state of Lower Saxony which changed its equalization formula as of 1999. We resort to within-state and across-state difference-in-difference estimates to...
Persistent link: https://www.econbiz.de/10013317157