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Zinsschranke, Unternehmensbewertung und APV Ansatz - eine Anmerkung zum Beitrag von Förster/Stöckl/Brenken (ZfB 2009, S. 985 ff.)
Arnold, Sven; Lahmann, Alexander; Schwetzler, Bernd - 2011 - Version vom 09.06.2010
The German "Zinsschranke" limits the tax deductability of interest expenses. Recently, in this journal Förster et al. have developed a model to incorporate this tax regulation into the calculation of the tax shield in corporate valuation. Our paper critically comments on this proposal. --...
Persistent link: https://www.econbiz.de/10008986956
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Corporate taxation and investment : the case of the split rate corporate tax system in Macedonia
Gruevski, Ilija; Gaber, Stevan - In: Economic analysis : EA 47 (2014) 3/4, pp. 136-157
Persistent link: https://www.econbiz.de/10010506010
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Effective corporate taxation, tax incidence and tax reforms : evidence from OECD countries
Barrios Cobos, Salvador; Nicodème, Gae͏̈tan J. A.; … - 2014 - This version: October 2014
The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and 11 manufacturing sectors in a single framework encompassing capital, labour and energy taxes. Our cross-country/cross-sector approach allows us comparing the incentives provided...
Persistent link: https://www.econbiz.de/10010418228
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Effective Corporate Taxation, Tax Incidence and Tax Reforms : Evidence from OECD Countries
Barrios, Salvador - 2014
The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and 11 manufacturing sectors in a single framework encompassing capital, labour and energy taxes. Our cross-country/cross-sector approach allows us comparing the incentives provided...
Persistent link: https://www.econbiz.de/10013044657
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Financial leverage and corporate taxation : evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - 2009
corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity … leverage by about 5 percent. We also find that the debt ratio is less responsive for small corporations and for corporations …. -- Financial leverage ; financial structure ; debt ratio ; corporate income taxation ; corporate tax return data …
Persistent link: https://www.econbiz.de/10003799719
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Financial leverage and corporate taxation : evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - 2009
corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity … leverage by about 5 percent. We also find that the debt ratio is less responsive for small corporations and for corporations …. -- financial leverage ; financial structure ; debt ratio ; corporate income taxation ; corporate …
Persistent link: https://www.econbiz.de/10003872920
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Taxes and Corporate Financing Decisions – Evidence from the Belgian Ace Reform
aus dem Moore, Nils - 2015
We contribute to the empirical literature on the debt bias of corporate income taxation through a micro …
Persistent link: https://www.econbiz.de/10013026175
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Taxes and corporate financing decisions : evidence from the Belgian ACE reform
Moore, Nils aus dem - 2014
We contribute to the empirical literature on the debt bias of corporate income taxation through a micro …Klassische Systeme der Unternehmensbesteuerung verzerren die Finanzierungsentscheidung von Unternehmen (‘Debt Bias …
Persistent link: https://www.econbiz.de/10010487633
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Financial Leverage and Corporate Taxation : Evidence from German Corporate Tax Return Data
Dwenger, Nadja - 2011
corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity … leverage by about 5 percent. We also find that the debt ratio is less responsive for small corporations and for corporations …
Persistent link: https://www.econbiz.de/10013134555
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Frictions and taxpayer responses : evidence from bunching at personal tax thresholds
Adam, Stuart; Browne, James; Phillips, David; Roantree, … - 2017
We investigate bunching at personal tax thresholds over a 40-year period. At kinks, where the marginal tax rate rises, we find bunching among company owner-managers and the self-employed, but not those with only employment income. Notches, where the average rate rises, provide compelling...
Persistent link: https://www.econbiz.de/10011718847