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Finanzierungsstrategien und ihre Auswirkungen auf den Unternehmenswert deutscher Immobilien-Kapitalgesellschaften
Schönemann, Kristin - 2009
Der vorliegende Beitrag untersucht die steuerinduzierten Wirkungen der Außenfinanzierung auf den Unternehmenswert von Immobilien-Kapitalgesellschaften. Im diesem Bereich existieren neben der gewerblichen Immobilien-AG steuerbegünstigte Rechtsformen, wie die vermögensverwaltende Immobilien-AG...
Persistent link: https://www.econbiz.de/10010300876
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The politics of neutrality: UNESCO's Social Science Department, 1946-1956
Rangil, Teresa Tomas - 2011
, neutrality could only be apparent. …
Persistent link: https://www.econbiz.de/10011613796
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Exchange rate implications of Border Tax Adjustment neutrality
Buiter, Willem H. - 2017
BTA neutrality. A border tax adjustment is a change from an origin-based system of taxation, that taxes exports but … is under discussion. There is BTA neutrality when the real equilibrium, including measures of profitability and … 'appreciation presumption' is not robust, even when all conditions for full BTA neutrality are satisfied. Indeed, plausible …
Persistent link: https://www.econbiz.de/10011619445
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Exchange rate implications of Border Tax Adjustment neutrality
Buiter, Willem H. - In: Economics: The Open-Access, Open-Assessment E-Journal 11 (2017) 2017-12, pp. 1-41
BTA neutrality. A border tax adjustment is a change from an origin-based system of taxation, that taxes exports but … is under discussion. There is BTA neutrality when the real equilibrium, including measures of profitability and … 'appreciation presumption' is not robust, even when all conditions for full BTA neutrality are satisfied. Indeed, plausible …
Persistent link: https://www.econbiz.de/10011645984
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Public Goods and Public Bads
Buchholz, Wolfgang; Cornes, Richard; Rübbelke, Dirk - 2017
characteristics are present and are provided cooperatively. In particular, we establish neutrality results w.r.t. redistribution and …
Persistent link: https://www.econbiz.de/10011657158
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Value added as the tax base for enterprise income
Zafiris, Nicos - In: The Journal of Entrepreneurial Finance (JEF) 18 (2016) 2, pp. 1-22
greater neutrality of value added taxation is shown to produce gains in terms of firm efficiency in production and …
Persistent link: https://www.econbiz.de/10012012683
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A Divisible Search Model of Fiat Money
Shi, Shouyong - 1996
allows me to examine the standard issues in monetary economics, such as the neutrality and super-neutrality of money, by …
Persistent link: https://www.econbiz.de/10011940587
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Internationale Verrechnungspreismethoden, Neutralität und die Gewinne multinationaler Unternehmen / Transfer Pricing, Neutrality, and the Profits of Multinational Firms
Wellisch, Dietmar - In: Jahrbücher für Nationalökonomie und Statistik 223 (2003) 3, pp. 332-359
transfer pricing methods, a neutrality criterion is developed. The analysis reveals that an indirect determination of transfer …
Persistent link: https://www.econbiz.de/10014608939
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Internationale Verrechnungspreismethoden, Neutralität und die Gewinne multinationaler Unternehmen / Transfer Pricing, Neutrality, and the Profits of Multinational Firms
Wellisch, Dietmar - In: Jahrbücher für Nationalökonomie und Statistik 223 (2003) 4, pp. 464-478
Persistent link: https://www.econbiz.de/10014608948
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On the neutrality of credit-driven asset bubbles
Reicher, Christopher Phillip - 2011
This paper proposes and tests a theory of credit-driven asset bubbles which are neutral in their real effects. When a lender such as a government, central bank, or banking sector is willing to lend infinitely against collateral, explosive asset bubbles can form which exactly offset a bubble in...
Persistent link: https://www.econbiz.de/10010274435