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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
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The Shaky Case for a Business Cash-Flow Tax Over a Business Income Tax
Batchelder, Lily L. - 2021
Traditional economic theory holds that a business cash-flow tax is superior to a business income tax because it is more efficient and progressive. But much of the literature espousing this view does not explicitly specify the full range of assumptions underlying these claims, let alone explore...
Persistent link: https://www.econbiz.de/10013251767
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How do fiscal policy decisions influence business confidence? : case study: the Manufacturing Sector
Ţibulcă, Ioana-Laura - In: Inventi impact: emerging economies (2016) 1, pp. 59-66
Persistent link: https://www.econbiz.de/10011455774
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How do fiscal policy decisions influence business confidence? : case study : the manufacturing sector
Ţibulcă, Ioana-Laura - In: Journal of Eastern Europe research in business & … 2015 (2015), pp. 1-8
Persistent link: https://www.econbiz.de/10011500615
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Capital structure, corporate taxation and firm age
Pfaffermayr, Michael; Stöckl, Matthias; Winner, Hannes - 2008
This paper analyzes the relationship between capital structure, corporate taxation and firm age. We adapt a standard … model of optimal capital structure choice under corporate taxation, focusing on the financing and investment decisions a … taxation, a firm's age and its debt to asset ratio. To test these hypotheses empirically, we use a cross-section of 405 …
Persistent link: https://www.econbiz.de/10010293406
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Capital structure, corporate taxation and firm age
Pfaffermayr, Michael; Stöckl, Matthias; Winner, Hannes - 2008
This paper analyzes the relationship between capital structure, corporate taxation and firm age. We adapt a standard … model of optimal capital structure choice under corporate taxation, focusing on the financing and investment decisions a … taxation, a firm's age and its debt to asset ratio. To test these hypotheses empirically, we use a cross-section of 405 …
Persistent link: https://www.econbiz.de/10009731787
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Capital structure, corporate taxation and firm age
Pfaffermayr, Michael; Stöckl, Matthias; Winner, Hannes - 2009
This paper analyzes the relationship between corporate taxation, firm age and debt. We adapt a standard model of … capital structure choice under corporate taxation, focusing on the financing and investment decisions a firm is typically … model, we find a positive interaction between corporate taxation and firm age, indicating that the impact of corporate …
Persistent link: https://www.econbiz.de/10009732574
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International Tax Neutrality : Reconsiderations
Shaheen, Fadi - 2013
neutrality analysis, this article argues that residence-based taxation has, at best, no advantages over source-based taxation in …, simultaneously with the other tax neutrality theories, simply by source-based taxation (not necessarily with globally harmonized …
Persistent link: https://www.econbiz.de/10013083816
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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
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Estimating Corporate Tax Avoidance with Accounting Data
Brock, Noel - 2020
Persistent link: https://www.econbiz.de/10012849991