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Investment in Hard Times : Unintended Effects of Mandatory Dividend Policy in State-Owned Business Group
Kong, Dongmin; Liu, Lihua - 2021
financial conditions. We exploit a quasi-experiment in China, the mandatory dividend of a state-owned business group in 2007, to … required to pay dividend to the governments (parent CSOEs), their group-affiliated listed central state-owned enterprises … consequences of mandatory dividend policy in terms of a firm’s investment efficiency within a state-owned business group …
Persistent link: https://www.econbiz.de/10013224705
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Time series analysis of the relationships among (macro) economic variables, the dividend yield and the price level of the S&P 500 Index
Serfling, Matthew A.; Miljkovic, Dragan - In: Applied financial economics 21 (2011) 13/15, pp. 1117-1134
Persistent link: https://www.econbiz.de/10009317431
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The fiscal effect of immigration : reducing bias in influential estimates
Clemens, Michael A. - 2022
Immigration policy can have important net fiscal effects that vary by immigrants' skill level. But mainstream methods to estimate these effects are problematic. Methods based on cashflow accounting offer precision at the cost of bias; methods based on general equilibrium modeling address bias...
Persistent link: https://www.econbiz.de/10013412707
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Tax policy assessment in Slovenia : case of interest tax shield
Jovanović, Tatjana; Klun, Maja - In: Danube : law and economics review 8 (2017) 1, pp. 1-17
The tax policy assessment is an indispensable strategy within any modern country’s system of governance. There are several types of "impact assessments", with RIA as one of the most commonly used. This tool is used to measure and analyse the benefits, costs and effects of a new or existing...
Persistent link: https://www.econbiz.de/10011643979
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Auswirkungen der deutschen Unternehmensteuerreform 2008 und der österreichischen Gruppenbesteuerung auf den grenzüberschreitenden Unternehmenserwerb
Bauer, André; Schanz, Deborah; Niemann, Rainer; … - 2008
Anhand eines einfachen Modells unter Sicherheit zur Bewertung von Kapitalgesellschaften wird gezeigt, wie sich die Unternehmensteuerreform 2008 in Deutschland und die Einführung der Gruppenbesteuerung in Österreich in 2005 auf die Käufer- und Verkäufergrenzpreise bei grenzüberschreitendem...
Persistent link: https://www.econbiz.de/10003872089
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Auswirkungen der deutschen Unternehmensteuerreform 2008 und der österreichischen Gruppenbesteuerung auf den grenzüberschreitenden Unternehmenserwerb
Bauer, André; Niemann, Rainer; Schanz, Deborah - In: Journal of business economics : JBE 79 (2009) 12, pp. 1387-1411
Persistent link: https://www.econbiz.de/10003912638
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Selektion in und Effekte von endogenen ökonomischen Integrationsabkommen ; Studie im Auftrag des Staatssekretariats für Wirtschaft
Egger, Peter; Wamser, Georg - 2011
Persistent link: https://www.econbiz.de/10009297584
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Nachhaltige Entwicklung braucht Steuern : Deutsche Doppelbesteuerungsabkommen im Kohärenzcheck
Grossmann, Lisa; Obenland, Wolfgang - Friedrich-Ebert-Stiftung / Referat Globale Politik und … - 2019
Persistent link: https://www.econbiz.de/10012622509
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OECD Secretariat analysis of tax treaties and the impact of the COVID-19 crisis
OECD - 2020
The COVID-19 pandemic has forced governments to take unprecedented measures such as restricting travel and implementing strict quarantine requirements. In this difficult context, most countries are putting stimulus packages in place, including measures to support employment, for example, taking...
Persistent link: https://www.econbiz.de/10012511994
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Updated guidance on tax treaties and the impact of the COVID-19 pandemic
OECD - 2021
Unprecedented measures imposed or recommended by governments, including travel restrictions and curtailment of business operations, have been in effect in most jurisdictions in various forms and stages during most of 2020 due to the COVID-19 pandemic and this situation continues in 2021. This...
Persistent link: https://www.econbiz.de/10012512049