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Heterogeneous tax sensitivity of firm-level investments

Egger, Peter; Erhardt, Katharina; Keuschnigg, Christian - 2014

Firms are heterogeneous in size, productivity, ownership concentration, governance, financial structure and other dimensions. This paper introduces a stylized theoretical framework to account for such differences and to explain the heterogeneous tax sensitivity of firm-level investments across...

Persistent link: https://www.econbiz.de/10010412040

Debt and taxes : evidence from the real estate industry

Barclay, Michael J.; Heitzman, Shane; Smith, Clifford W. - 2012

part because of difficulties in constructing an effective proxy for the firm's tax benefit of debt. We examine leverage … decisions across taxable and nontaxable real estate firms — firms for which we can measure the relative tax benefit of debt with … little error. The tax hypothesis implies that for firms with similar asset portfolios, taxable firms should have more debt …

Persistent link: https://www.econbiz.de/10009571511

Heterogeneous tax sensitivity of firm-level investments

Egger, Peter; Erhardt, Katharina; Keuschnigg, Christian - 2014

Persistent link: https://www.econbiz.de/10010439126

Debt and taxes : evidence from the real estate industry

Barclay, Michael J.; Heitzman, Shane M.; Smith, Clifford W. - In: The journal of corporate finance : contracting, … 20 (2013), pp. 74-93

Persistent link: https://www.econbiz.de/10009731973

U.S. Effective Marginal Tax Rates on New Investment Under Prior Law and the Tax Cuts and Jobs Act

Foertsch, Tracy - 2018

U.S. Effective marginal tax rates (EMTRs) for 2018 through 2027 are calculated for the TaxCuts and Jobs Act (TCJA). These EMTRs take account of the extension and subsequent phaseout of bonus depreciation with a methodology used by Cohen, Hansen, and Hassett (2002) toestimate the user cost of...

Persistent link: https://www.econbiz.de/10012908992

Heterogeneous tax sensitivity of firm-level investments

Egger, Peter; Katharina, Erhardt; Keuschnigg, Christian - 2018

Persistent link: https://www.econbiz.de/10012099258

The incidence of bank regulations and taxes on wages : evidence from US states

Goodspeed, Timothy J. - 2012

Banks and the financial sector have come under increased scrutiny since the 2008 financial crisis. Regulations concerning the banking sector have been re-written and there have been calls for increased taxation of banks (as companies) and the remuneration of bankers. In general, two sorts of...

Persistent link: https://www.econbiz.de/10009687296

The Incidence of Bank Regulations and Taxes on Wages : Evidence from US States

Goodspeed, Timothy - 2012

Persistent link: https://www.econbiz.de/10013096576

Does Capital Bear the U.S. Corporate Tax After All? New Evidence from Corporate Tax Returns

Fox, Edward G. - 2019

This Article uses U.S. corporate tax return data to assess how government revenue would have changed if, over the period 1957-2013, corporations had been subject to a hypothetical corporate cash flow tax — i.e., a tax allowing for the immediate deduction of investments in long-lived assets...

Persistent link: https://www.econbiz.de/10012864780

How Do Reductions in Foreign Country Corporate Tax Rates Affect U.S. Domestic Manufacturing Firms?

Kim, Jaewoo - 2018

We examine whether reductions in foreign country statutory corporate tax rates affect the competitive environment of U.S. domestic manufacturing firms and how U.S. firms respond. We develop a measure of U.S. domestic firms' exposure to changes in foreign country corporate tax rates and find U.S....

Persistent link: https://www.econbiz.de/10012917771

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