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Debt and tax losses : the effect of tax asymmetries on the cost of capital and capital structure
Krzepkowski, Matt - 2013
Persistent link: https://www.econbiz.de/10010358552
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Tax revenue losses through cross-border loss offset : an insurmountable hurdle for formula apportionment?
Mardan, Mohammed; Stimmelmayr, Michael - 2017
-border loss offset inherent to formula apportionment. In the medium run, in which only firms can adjust their strategies, tax …, contrary to output factors, input factors provide an insurance against tax revenue shortfalls due to loss-making affiliates. …
Persistent link: https://www.econbiz.de/10011611957
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Dividend tax credits and the elasticity of taxable income : evidence from small businesses
Gutierrez Cubillos, Pablo - 2022
Persistent link: https://www.econbiz.de/10014316518
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Tax loss offset restrictions and biased perception of risky investments
Mehrmann, Annika; Sureth, Caren - 2017
We investigate how tax loss offset restrictions affect an investor's evaluation of risky investments under bounded … rationality. We analytically identify behavioral tax effects for different levels of loss offset restrictions, tax rate and … prospect theoretical biases (loss aversion, probability weighting and reference dependence) and find tax loss offset …
Persistent link: https://www.econbiz.de/10011747441
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Tax loss offset restrictions and biased perception of risky investments
Mehrmann, Annika; Sureth, Caren - 2017
We investigate how tax loss offset restrictions affect an investor’s evaluation of risky investments under bounded … rationality. We analytically identify behavioral tax effects for different levels of loss offset restrictions, tax rate and … prospect theoretical biases (loss aversion, probability weighting and reference dependence) and find tax loss offset …
Persistent link: https://www.econbiz.de/10011740742
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Taxation and corporate risk-taking
Langenmayr, Dominika; Lester, Rebecca - 2017
empirically show two main findings: first, risk-taking is positively related to the length of tax loss periods because the loss … hinges on firm-specific expectations of future loss recovery. …
Persistent link: https://www.econbiz.de/10011688417
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Intellectual property box regimes : effective tax rates and tax policy considerations
Evers, Lisa; Miller, Helen; Spengel, Christoph - 2013 - First version: September 2013 ; This version: November 2013
11 European countries now operate IP Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We incorporate these policies into forward-looking measures of the cost of capital, effective marginal tax rates and...
Persistent link: https://www.econbiz.de/10010228563
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The effect of corporate taxation and ownership on raising shareholder capital
Krämer, Robert; Lipatov, Vilen - 2013
We analyze how interactions between corporate taxation and corporate governance affect shareholder capital. Using a model with strategic interaction between managers and outside shareholders, we hypothesize that, while an increase in the corporate tax rate decreases shareholder capital, an...
Persistent link: https://www.econbiz.de/10010199748
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Asymmetric taxation under incremental and sequential investment
Panteghini, Paolo - 2002
This article discusses the effects of an asymmetric tax scheme on incremental and sequential investment strategies. The tax base is equal to the firm s return, net of an imputation rate. When the firm s return is less than this rate, however, no tax refunds are allowed. This scheme is neutral...
Persistent link: https://www.econbiz.de/10011409815
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Corporate tax incentives & capital structure : new evidence from UK firm-level tax returns
Devereux, Michael P.; Maffini, Giorgia; Xing, Jing - 2017
Persistent link: https://www.econbiz.de/10011942918