Narrow search
Showing 1 - 10 of 4,120
Cover Image
Centralized vs. De-Centralized Multinationals and Taxes
Nielsen, Soren Bo - 2006
The paper examines how country tax differences affect a multinational enterprise's choice to centralize or de-centralize its decision structure. Within a simple model that emphasizes the multiple conflicting roles of transfer prices in MNEs - here, as a strategic pre-commitment device and a tax...
Persistent link: https://www.econbiz.de/10012783579
Cover Image
Green Taxes in a Federal Context: An Empirical Model for Industrial Waste in Spain
Valles-Gimenez, Jaime; Zarate-Marco, Anabel; … - In: The Review of Regional Studies 40 (2010) 1, pp. 27-51
This paper reveals that the design of the green taxes levied on the production of industrial waste by certain regional … governments in Spain does not appear to reduce environmental damage. This may be because these taxes try to mitigate financial …
Persistent link: https://www.econbiz.de/10010547662
Cover Image
Taxation, infrastructure, and endogenous trade costs in new economic geography
Gruber, Stefan; Marattin, Luigi - 2009
Persistent link: https://www.econbiz.de/10003911939
Cover Image
Taxation of risky investment and paradoxical investor behavior
Gries, Thomas (contributor); Prior, Ulrich (contributor);  … - 2007
capital market investment and an option to wait. Taxes affect risk-free and risky capital market investment asymmetrically and …
Persistent link: https://www.econbiz.de/10003567082
Cover Image
Taxation, infrastructure and endogenous trade costs in new economic geography
Gruber, Stefan; Marattin, Luigi - In: Papers in regional science : the journal of the … 89 (2010) 1, pp. 203-222
Persistent link: https://www.econbiz.de/10003961565
Cover Image
The costs of VAT : a review of the literature
Barbone, Luca; Bird, Richard M.; Vazquez-Caro, Jaime - 2012
This paper reviews the published literature on the definition and measurement of the administrative and compliance costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union. -- Taxation ; Subsidies ; Revenue
Persistent link: https://www.econbiz.de/10009511711
Cover Image
Steuern, Wettbewerb und Wettbewerbsneutralität
Haucap, Justus - 2011
Bei der Besteuerung nicht oder nur begrenzt handelbarer Dienstleistungen (wie z.B. lokale Postdienstleistungen) entfällt der Anpassungsdruck des internationalen Steuerwettbewerbs weitgehend, sodass etwaige Wettbewerbsverzerrungen insbesondere zwischen verschiedenen inländischen...
Persistent link: https://www.econbiz.de/10009312208
Cover Image
Tax policy, venture capital, and entrepreneurship
Keuschnigg, Christian; Nielsen, Søren Bo - 2000
an entrepreneurial sector, the paper investigates the effects of taxes on the equilibrium level of entrepreneurship and … managerial advice. It considers differential wage and capital income taxes, a comprehensive income tax, incomplete loss offset …
Persistent link: https://www.econbiz.de/10011536625
Cover Image
Company pensions and taxation
Besendorfer, Daniel; Greulich, A. Katharina - 2001
This article deals with the conditions for profitability of company pensions, comparing the in fluence of immediate and deferred taxation under different rules of funding the pension contributions. The model provides a systematic general framework to investigate incentive compatibility of such...
Persistent link: https://www.econbiz.de/10009514205
Cover Image
Taxation and the Financial Sector
Shackelford, Douglas A. - 2012
In the aftermath of the recent financial crisis, a variety of taxes on financial institutions have been proposed or … enacted. These taxes' justifications range from punishing those deemed to have caused or unduly profited from the crisis, to … financial institution are structurally different. This paper reviews the justifications for special taxes on financial …
Persistent link: https://www.econbiz.de/10013116138