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Corporate taxation and investment : evidence from the Belgian ACE reform
Moore, Nils aus dem - 2014
We contribute to the empirical literature on the relationship between corporate taxes and investment. We exploit the … capital spending of Belgian corporations, we focus on the indirect effect of taxes on investment via their impact on free cash …-flow. We use the systematic variation of the cash-flow sensitivity of investment between small and medium versus large firms to …
Persistent link: https://www.econbiz.de/10010488037
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Unternehmensbesteuerung und Investitionen : Deutschland im internationalen Vergleich
Bond, Stephen; Chennells, Lucy - 2000
Persistent link: https://www.econbiz.de/10001446876
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The influence of taxes on corporate financing and investment decisions against the background of the German tax reforms
Reinhard, Ludwig F. M.; Li, Steven - In: The European journal of finance 17 (2011) 7/8, pp. 717-737
Persistent link: https://www.econbiz.de/10009509832
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Effects of corporate tax reforms on SMEs' investment decisions under the particular consideration of inflation
Nam, Chang-woon; Radulescu, Doina - 2005
incentive effects of such reforms on the SMEs’ investment decisions adopting simple present value model. Ceteris paribus tax …
Persistent link: https://www.econbiz.de/10003007627
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The long-run effects of corporate tax reforms
Baley, Isaac; Blanco, Andres - 2022
Persistent link: https://www.econbiz.de/10012872588
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The long-run effects of corporate tax reforms
Baley, Isaac; Blanco, Andres - 2022
Persistent link: https://www.econbiz.de/10012802882
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The long-run effects of corporate tax reforms
Baley, Isaac; Blanco, Andres - 2022
Persistent link: https://www.econbiz.de/10012800451
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Allowance for Growth and Investment
Buyl, Pieter; Roggeman, Annelies; Verleyen, Isabelle - In: CESifo economic studies : a joint initiative of the … 68 (2022) 1, pp. 46-72
Persistent link: https://www.econbiz.de/10012876568
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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-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major corporate tax reform in Germany. The financial...
Persistent link: https://www.econbiz.de/10003872920