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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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Evaluating the impact of Pillars One and Two
Tandon, Suranjali; Rao, Chetan - 2022
The proposed OECD Pillar One and Two reforms mark a significant shift in the way large multinational enterprises are taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able to compare the revenue gains with alternatives. This...
Persistent link: https://www.econbiz.de/10013393628
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Efficient economic rent taxation under a global minimum corporate tax
Hebous, Shafik; Mengistu, Andualem T. - 2024
The international agreement on a corporate minimum tax is a milestone in global corporate tax arrangements. The minimum tax disturbs the equivalence between otherwise equivalent forms of efficient economic rent taxation: cash-flow tax and allowance for corporate equity. The marginal effective...
Persistent link: https://www.econbiz.de/10014551068
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Investor valuations of Japan's adoption of a territorial tax regime : quantifying the direct and competitive effects of international tax reform
Bradley, Sebastien; Dauchy, Estelle; Hasegawa, Makoto - In: International tax and public finance 25 (2018) 3, pp. 581-630
Persistent link: https://www.econbiz.de/10012033106
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Why does the law matter? : investor protection and its effects on investment, finance, and growth
McLean, R. David; Tianyu, Zhang; Zhao, Mengxin - In: The journal of finance : the journal of the American … 67 (2012) 1, pp. 313-350
Persistent link: https://www.econbiz.de/10009507982
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Measuring the functional efficiency of capital markets
Eklund, Johan E. (contributor); Desai, Sameeksha (contributor) - 2008
We apply the accelerator principle to measure the functional efficiency of capital markets. We estimate the elasticity of capital with respect to output using a panel of firms across 44 countries, and compare the results with existing approaches. Furthermore, we correlate our measure with...
Persistent link: https://www.econbiz.de/10003724204
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Market development and the asset growth effect : international evidence
Titman, Sheridan; Wei, K. C. John; Xie, Feixue - In: Journal of financial and quantitative analysis : JFQA 48 (2013) 5, pp. 1405-1432
Persistent link: https://www.econbiz.de/10010343642
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Institutions and financial frictions : estimating with structural restrictions on firm value and investment
Claessens, Stijn - In: Journal of development economics 110 (2014), pp. 107-122
Persistent link: https://www.econbiz.de/10011293090
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Financial Frictions, Investment and Tobin's Q
Lorenzoni, Guido - 2007
We develop a model of investment with financial constraints and use it to investigate the relation between investment … between q and investment, relative to the frictionless benchmark. We present a calibrated version of the model, which, due to … this effect, generates realistic correlations between investment, q, and cash flow …
Persistent link: https://www.econbiz.de/10012776954
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Financial Frictions, Investment and Tobin's q
Lorenzoni, Guido - 2007
We develop a model of investment with financial constraints and use it to investigate the relation between investment … between q and investment, relative to the frictionless benchmark. We present a calibrated version of the model, which, due to … this effect, generates realistic correlations between investment, q, and cash flow …
Persistent link: https://www.econbiz.de/10012465562