Similar Search Results

The effect of corporate taxation and ownership on raising shareholder capital

Krämer, Robert; Lipatov, Vilen - 2013

model with strategic interaction between managers and outside shareholders, we hypothesize that, while an increase in the …

Persistent link: https://www.econbiz.de/10010199748

Taxation of Companies and Shareholders Dividends from Capital Sources

Prebble QC, John - 2015

In 1985 New Zealand had a tax system that taxed corporate profits twice, first in the hands of the company and secondly in the hands of the shareholder, known as the “classical system”. The paper suggests how dividends from capital sources ought to be treated if this double taxation is to...

Persistent link: https://www.econbiz.de/10013038989

The Effect of Corporate Taxation and Ownership on Raising Shareholder Capital

Krämer, Robert - 2013

model with strategic interaction between managers and outside shareholders, we hypothesize that, while an increase in the …

Persistent link: https://www.econbiz.de/10013073608

Why the Norwegian shareholder income tax is neutral

Södersten, Jan - 2019

This note extends the work by Sørensen (2005) and others by demonstrating why the Norwegian Shareholder Income Tax may be neutral between the two sources of equity funds, i.e. new share issues and retained earnings, despite the fact that the retention of earnings to finance new investment does...

Persistent link: https://www.econbiz.de/10011967007

Private Firm and Shareholder Response to Dividend Taxation : Evidence from the Taxation of Corporate Minority Shareholders

Hillmann, Lisa - 2020

This paper examines the response of private firms and their shareholders to a dividend tax increase, which affects only … a small group of shareholders. Using an exogenous shock in Germany, my results suggest that firms do not adjust their … payout policy but corporate minority shareholders, the only ones affected by the increase in shareholder taxes, reduce their …

Persistent link: https://www.econbiz.de/10012824238

Intellectual property box regimes : effective tax rates and tax policy considerations

Evers, Lisa; Miller, Helen; Spengel, Christoph - 2013 - First version: September 2013 ; This version: November 2013

11 European countries now operate IP Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We incorporate these policies into forward-looking measures of the cost of capital, effective marginal tax rates and...

Persistent link: https://www.econbiz.de/10010228563

Intellectual property box regimes : effective tax rates and tax policy considerations

Evers, Lisa; Miller, Helen; Spengel, Christoph - 2013

Persistent link: https://www.econbiz.de/10010128713

Effective tax rates under IP tax planning

Evers, Lisa; Spengel, Christoph - 2014

Tax planning with intangibles has become one of the most popular and most vividly debated topics in international taxation. We incorporate various intellectual property (IP) tax planning models into forward-looking measures of effective tax rates, namely the disposal of intangibles to low-tax...

Persistent link: https://www.econbiz.de/10010457918

Effective Tax Rates Under IP Tax Planning

Evers, Lisa; Spengel, Christoph - 2015

Persistent link: https://www.econbiz.de/10014138701

Destination-Based Cash-Flow Taxation : A Critical Appraisal

Cui, Wei - 2017

This article offers the first comprehensive scholarly response to proposals for destination-based, cash-flow taxation (DCFT). DCFT proposals have attracted heightened public attention in 2016 because of its incorporation into the U.S. House Republican Blueprint for tax reform and Donald Trump's...

Persistent link: https://www.econbiz.de/10012966934