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Does lowering dividend tax rates increase dividends repatriated?: evidence of intra-firm cross-border dividend repatriation policies by German Multinational Enterprises
Leibrecht, Markus; Bellak, Christian; Wild, Michael - 2009
This paper explores the impact dividend taxes exert on the dividends repatriated from foreign affiliates to their … German parent company. Based on an augmented Lintner model of firms' dividend payout decisions, the paper focusses on cross …. Secondly, results from an augmented Lintner model imply that increases in dividend taxes indeed have a statistically …
Persistent link: https://www.econbiz.de/10010298835
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Do transfer pricing rules distort R&D investment decisions?
Bornemann, Tobias - 2018
This study analyzes the impact of transfer pricing on multinational enterprises' R&D investment decisions. Specifically, I examine the effects of two commonly used contract designs to exchange and develop intangible assets across group affiliates: licensing and cost sharing agreements. Whilst...
Persistent link: https://www.econbiz.de/10011950464
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Some Issues About the Norwegian Capital Income Imputation Model
Aarbu, Karl Ove - 1995
This paper will focus on a particular provision in the Norwegian tax reform of 1992, the imputation of capital income for self employed and small incorporated firms with active owners. A simple user cost model is derived, and this model is used to discuss the impact on investment incentives that...
Persistent link: https://www.econbiz.de/10011967927
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Incorporation and taxation : theory and firm-level evidence
Egger, Peter; Keuschnigg, Christian; Winner, Hannes - 2009
This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes … (corporate and personal income taxes), corporate transparency, access to external capital and limited liability. We estimate …
Persistent link: https://www.econbiz.de/10010265996
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Centralized vs. de-centralized multinationals and taxes
Nielsen, Søren Bo; Raimondos-Møller, Pascalis; … - 2005
The paper examines how country tax differences affect a multinational enterprise's choice to centralize or de-centralize its decision structure. Within a simple model that emphasizes the multiple conflicting roles of transfer prices in MNEs - here, as a strategic pre-commitment device and a tax...
Persistent link: https://www.econbiz.de/10010276289
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Do tax loss restrictions distort venture capital funding of start-ups?
Bührle, Anna Theresa - 2021
Anti-tax loss trafficking rules disallow the use of loss carryforwards after a change in ownership or activity (such as significant changes in turnover, employment, or the product portfolio). This restriction could threaten accumulated loss carryforwards of start-ups. Accounting for the...
Persistent link: https://www.econbiz.de/10012425534
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The value of a loss: The impact of restricting tax loss transfers
Bührle, Anna Theresa; Casi-Eberhard, Elisa; Stage, Barbara - 2023
We study the economic consequences of anti-loss trafficking rules, which disallow the use of loss carry-forwards as tax shield after a substantial ownership change. Using staggered changes to these rules, we find that limiting the transfer of tax losses reduces the number of M&As with...
Persistent link: https://www.econbiz.de/10014420706
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Taxes in an efficiency wage economy
Goerke, Laszlo - 1997
Various taxes influence wage and employment outcomes in efficiency wage models. These findings are extended by …, holding constant the level of taxes, reduce wages and increase employment. Higher level of taxes on income, labour cost and …
Persistent link: https://www.econbiz.de/10010397991
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The impact of taxes on competition for CEOs
Krenn, Peter - 2015
for highly-skilled human resources like CEOs. It shows that individual income taxes can perform a substantial impact on …
Persistent link: https://www.econbiz.de/10011282677
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The effects of a tax allowance for growth and investment: Empirical evidence from a firm-level analysis
Petutschnig, Matthias; Rünger, Silke - 2017
We contribute to the empirical literature on the debt bias of corporate income taxation through a firm-level evaluation of the European Commission's recent proposal of an Allowance for Growth and Investment (AGI). We use the introduction, the application and the repeal of a similar allowance in...
Persistent link: https://www.econbiz.de/10011712981