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The dividends received deduction in the corporate income tax and cost of capital

Rumpf, Dominik - 2011

valuing firms or assessing investment projects. A comparison of several major industrial countries yields the result that … structures, it is possible to link this tax benefit to a new investment in normal-taxed assets. This allows calculating the … reduction in an investment's cost of capital. All in all, the results indicate a substantial impact of the analyzed strategy on …

Persistent link: https://www.econbiz.de/10009751367

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

What if dividends were tax-exempt? : evidence from a natural experiment

Isakov, Dušan; Pérignon, Christophe; Weisskopf, … - 2019 - This version II.2019

Persistent link: https://www.econbiz.de/10011975695

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

Deferred taxation under default Risk

Carini, Cristian; Moretto, Michele; Panteghini, Paolo; … - 2018

In this article, we have used a continuous EBIT-based model to study deferred taxation under default risk. Quite surprisingly, default risk has been disregarded in research on deferred taxation. In order to underline its importance, we first calculated the probability of default, over a given...

Persistent link: https://www.econbiz.de/10011853224

Taxing investments in the Asia-Pacific region : the importance of cross-border taxation and tax incentives

Wiedemann, Verena; Finke, Katharina - 2015

investment is made by a foreign investor, cross-border taxation has a significant impact on the overall tax burden. In any of the … 29.2% and at 32.8% in case of a US investor. Meanwhile, tax incentives for the stimulation of private investment reduce …

Persistent link: https://www.econbiz.de/10010482085

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 …

Persistent link: https://www.econbiz.de/10011409815

On corporate tax asymmetries and neutrality

Panteghini, Paolo - 2000

This article discusses the effects of corporate tax asymmetries under investment irreversibility. We introduce a tax …

Persistent link: https://www.econbiz.de/10009781551

Corporate tax incentives and capital structure : empirical evidence from UK tax returns

Devereux, Michael P.; Maffini, Giorgia; Xing, Jing - 2015

Persistent link: https://www.econbiz.de/10011292357

Downward revision of investment decisions after corporate tax hikes

Link, Sebastian; Menkhoff, Manuel; Peichl, Andreas; … - 2023

This paper estimates the causal effect of corporate tax hikes on firm investment based on more than 1,400 local tax … changes. By observing planned and realized investment volumes in a representative sample of German manufacturing firms, we can … study how tax hikes induce firms to revise their investment decisions. On average, the share of firms that invest less than …

Persistent link: https://www.econbiz.de/10014249936