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Zinsschranke trifft vor allem Großunternehmen

Bach, Stefan; Buslei, Hermann - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 76 (2009) 17, pp. 283-287

Persistent link: https://www.econbiz.de/10003828247

Die kurzfristigen Steuereffekte der "Thesaurierungsbegünstigung" - eine mikrofundierte Analyse

Broer, Michael; Dwenger, Nadja - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 61 (2009) 4, pp. 422-437

Persistent link: https://www.econbiz.de/10003870684

Investment impact of tax loss treatment : empirical insights from a panel of multinationals

Dreßler, Daniel; Overesch, Michael - In: International tax and public finance 20 (2013) 3, pp. 513-543

Persistent link: https://www.econbiz.de/10009771786

The extent of implicit taxes at the corporate level and the effect of TRA86

Jennings, Ross; Weaver, Connie D.; Mayew, William J. - In: Contemporary accounting research : a journal of the … 29 (2012) 4, pp. 1021-1059

Persistent link: https://www.econbiz.de/10009717276

Corporate financing decisions and non-debt tax shields : evidence from Italian experiences in the 1990s

Bernasconi, Michele; Marenzi, Anna; Pagani, Laura - In: International tax and public finance 12 (2005) 6, pp. 741-773

Persistent link: https://www.econbiz.de/10003199059

Corporate taxation and firm-specific determinants of capital structure : evidence from the UK and US multinational firms

Ali, Sarmad; Rangone, Adalberto; Farooq, Muhammad - In: Journal of risk and financial management : JRFM 15 (2022) 2, pp. 1-17

This paper aims to examine whether effective tax rate and firm-specific factors (such as firm size, growth opportunities, tangibility, risk, profitability, non-debt tax shields and liquidity) impact the capital structure of multinational firms in the energy sector. We employ regression models...

Persistent link: https://www.econbiz.de/10012820677

How effective is an incremental ACE in addressing the debt bias? : evidence from corporate tax returns

Branzoli, Nicola; Caiumi, Antonella - In: International tax and public finance 27 (2020) 6, pp. 1485-1519

Persistent link: https://www.econbiz.de/10012310891

Who benefits from tax incentives? : the heterogeneous wage incidence of a tax credit

Carbonnier, Clément; Malgouyres, Clément; Py, Loriane; … - In: Journal of public economics 206 (2022), pp. 1-44

Persistent link: https://www.econbiz.de/10013197461

Taxes and business philanthropy in Armenia

Asatryan, Zareh; Joulfaian, David - In: Journal of economic behavior & organization : JEBO 200 (2022), pp. 914-930

Persistent link: https://www.econbiz.de/10013389158

Das Erbschaftsteuerrecht ist reparabel

Kambeck, Rainer; Paulus, Peer-Robin; Welling, Berthold - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 95 (2015) 1, pp. 39-45

Das Bundesverfassungsgericht hat am 17.12.2014 über die Verfassungsmäßigkeit der erbschaftsteuerlichen Regelungen zur Verschonung des Betriebsvermögens entschieden und den Gesetzgeber erneut vor eine steuerpolitische Herausforderung gestellt. Im Kern haben die Verfassungsrichter die...

Persistent link: https://www.econbiz.de/10010465442