Narrow search
Showing 1 - 10 of 638
Cover Image
Accounting for Behavioral Considerations in Business Tax Reform : The Case of Expensing
Batchelder, Lily L. - 2017
One of the fundamental questions in business tax reform is whether to allow firms to immediately expense investments or require economic cost recovery. The conventional view is that expensing would generate stronger growth effects holding revenues constant. This view is rooted in traditional...
Persistent link: https://www.econbiz.de/10012964796
Cover Image
On taxation in a two-sector endogenous growth model with endogenous labor supply
Hek, Paul A. de - 2003
This paper examines the effects of taxation on long-run growthin a two-sector endogenous growth model with (i) physical … theeffects of taxation - including income taxation, capital incometaxation and labor income taxation - distinguishes between … oflabor supply, taxation of income may induce agents to spend moreor less time on leisure activities. In the case of …
Persistent link: https://www.econbiz.de/10011333258
Cover Image
The Economic Incidence of Additional State Business Taxes
Cline, Robert J. - 2016
This study provides state-by-state estimates of the economic incidence of a 10 percent increase in business taxes in each state, holding taxes in all other states constant. Combining detailed state-by- state information on total state and local taxes that are the legal liability of business with...
Persistent link: https://www.econbiz.de/10012978249
Cover Image
Incidence and Distributional Effects of Value Added Taxes
Gaarder, Ingvil - 2016
Much of the controversy surrounding recent policy proposals to broaden the base for value added taxes (VAT) revolves around who ultimately bears the burden of these taxes. The typical assumption is that consumer prices fully reflect taxes, so that the main empirical question is how the tax...
Persistent link: https://www.econbiz.de/10012991441
Cover Image
Financial leverage and corporate taxation : evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - 2009
We estimate the impact of effective profit taxation on the financial leverage of corporations on the basis of a pseudo …. -- financial leverage ; financial structure ; debt ratio ; corporate income taxation ; corporate …
Persistent link: https://www.econbiz.de/10003872920
Cover Image
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 …
Persistent link: https://www.econbiz.de/10010487633
Cover Image
Financial leverage and corporate taxation : evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - 2009
We estimate the impact of effective profit taxation on the financial leverage of corporations on the basis of a pseudo …. -- Financial leverage ; financial structure ; debt ratio ; corporate income taxation ; corporate tax return data …
Persistent link: https://www.econbiz.de/10003799719
Cover Image
Financial Leverage and Corporate Taxation : Evidence from German Corporate Tax Return Data
Dwenger, Nadja - 2011
We estimate the impact of effective profit taxation on the financial leverage of corporations on the basis of a pseudo …
Persistent link: https://www.econbiz.de/10013134555
Cover Image
Taxable Income as a Performance Measure : The Effects of Tax Planning and Earnings Quality
Ayers, Benjamin C. - 2008
Extant research suggests that book-tax differences are useful measures in evaluating firm performance. There is little evidence, however, regarding taxable income as an alternative performance measure to book income. We examine firm characteristics that mitigate or enhance the ability of taxable...
Persistent link: https://www.econbiz.de/10012773762
Cover Image
How Do Firms Respond to Corporate Taxes
Coles, Jeffrey L. - 2020
Using a novel empirical approach and newly available administrative data on US tax filings, we estimate the corporate elasticity of taxable income and determine how such tax responsiveness varies depending on accounting method, firm size, and interest rate. In response to a 10 percent increase...
Persistent link: https://www.econbiz.de/10012852433