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The debt tax shield in general equilibrium
Fischer, Marcel; Jensen, Bjarne Astrup - In: Journal of banking & finance 100 (2019), pp. 151-166
Persistent link: https://www.econbiz.de/10012162482
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The debt tax shield, economic growth and inequality
Fischer, Marcel; Jensen, Bjarne Astrup - 2017 - This version: May 2017
We study the implications of the corporate debt tax shield in a growth economy that taxes household income and firm …
Persistent link: https://www.econbiz.de/10011753740
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Corporate taxation and investment : explaining investment dynamics with firm-level panel data
Dwenger, Nadja - 2009
corporate income tax rate was partly compensated for by stricter depreciation allowances. Investment dynamics appear to be …
Persistent link: https://www.econbiz.de/10003883175
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Zinsbereinigung des Eigenkapitals im internationalen Steuerwettbewerb : eine kostengünstige Alternative zu "Thin Capitalization Rules"?
Rumpf, Dominik - 2008
Dieser Beitrag untersucht die Wirkungen der Zinsbereinigung des Eigenkapitals auf das zu erwartende Steueraufkommen und auf den internationalen Steuerwettbewerb. Ausgangspunkt hierfür ist eine modelltheoreti-sche Untersuchung des Zusammenhanges zwischen Kapitalmarktrenditen und...
Persistent link: https://www.econbiz.de/10003872091
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Tax incentive provisions and the under cost of capital : the case of Greece
Anastassiou, Thomas A. - In: The journal of applied business research 22 (2006) 2, pp. 61-71
Persistent link: https://www.econbiz.de/10003376529
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Corporate taxation and investment : explaining investment dynamics with firm-level panel data
Dwenger, Nadja - 2009
would expect that the reform only slightly increases capital stock, since the rather strong reduction in corporate income …
Persistent link: https://www.econbiz.de/10003948533
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Zinsabzugsbeschränkung durch die Zinsschranke, Fremdkapitalsteuerschild und unternehmerische Kapitalstrukturentscheidungen
Klotzkowski, Tasja; Maßbaum, Alexandra; Sureth, Caren - 2010
Persistent link: https://www.econbiz.de/10003958918
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Taxation and economic growth in Colombia
Steiner, Roberto - 2014
This Working Paper assesses the impact on investment of a reduction in corporate taxes and the impact on employment, labor formality, and growth of a reduction in non-wage labor costs in Colombia. First, and following Hall and Jorgensen (1967), we estimate an investment function, which depends...
Persistent link: https://www.econbiz.de/10011285598
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Corporate income taxation and firms' investment and financing decisions
Dwenger, Nadja - 2010
Persistent link: https://www.econbiz.de/10009668566
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Do corporate taxes distort capital allocation? : cross-country evidence from industry-level data
Fatica, Serena - 2013
Persistent link: https://www.econbiz.de/10010232436