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The impact of thin-capitalization rules on multinationals' financing and investment decisions
Büttner, Thiess; Overesch, Michael; Schreiber, Ulrich; … - 2006
Persistent link: https://www.econbiz.de/10003379792
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The impact of thin-capitalization rules on multinationals' financing and investment decisions
Büttner, Thiess; Overesch, Michael; Schreiber, Ulrich; … - 2006
This paper analyzes the role of Thin-Capitalization rules for capital structure choice and investment decisions of multinationals. A theoretical analysis shows that the imposition of such rules tends to affect not only the leverage and the level of investment but also their tax-sensitivity. An...
Persistent link: https://www.econbiz.de/10003380555
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Real estate investment via French OPCI : tax aspects in France and in Germany
Leuschner, Sabine - 2015
Persistent link: https://www.econbiz.de/10013265886
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Wettbewerb der Steuersysteme in Europa : eine vergleichende Analyse am Beispiel der Region Oberrheingraben unter Einbeziehung aktueller Reformvorschläge
Eckerle, Tobias H. - 1997
Kapitalgesellschaften am stärksten belastet. Bezieht man die Gesellschafter mit ein, so ist die Belastung in Frankreich am höchsten. Die … in Frankreich zur Erfüllung der Euro-Kriterien bewirkt genau das Gegenteil. Mit Blick auf die Region Oberrheingraben … der Region überall weitgehend das gleiche Niveau aufweist. Dagegen können in Frankreich und der Schweiz je nach Gemeinde …
Persistent link: https://www.econbiz.de/10011440930
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Is the collective model of labor supply useful for tax policy analysis? : a simulation exercise
Bargain, Olivier; Moreau, Nicolas - 2003
from a joint to an individual taxation system in France. We show that the net-of-tax relative earning potential of the wife …
Persistent link: https://www.econbiz.de/10011509519
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The French tax system: main characteristics, recent developments and some considerations for reform
Leibfritz, Willi; O'Brien, Paul Sherlock - 2005
Persistent link: https://www.econbiz.de/10003020900
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Optimal rent extraction in pre-industrial England and France : default risk and monitoring costs
Priks, Mikael (contributor) - 2005
to both the old system and to its major competitor, France. We offer a theory explaining this development. In our view, a … attractive. The results of the model are consistent with historical facts from England and France. …
Persistent link: https://www.econbiz.de/10002855576
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Is the collective model of labor supply useful for tax policy analysis? A simulation exercise
Bargain, Olivier (contributor); Moreau, Nicolas (contributor) - 2005
from a joint to an individual taxation system in France. We show that the net-of-tax relative earning potential of the wife …
Persistent link: https://www.econbiz.de/10002544010
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Is the collective model of labor supply useful for tax policy analysis? : A simulation exercise
Bargain, Olivier; Moreau, Nicolas - 2003
from a joint to an individual taxation system in France. We show that the net-of-tax relative earning potential of the wife …
Persistent link: https://www.econbiz.de/10001870668
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Labor supply, taxation and the use of the tax revenues : a real-effort experiment in Canada, France, and Germany
Keser, Claudia; Masclet, David; Montmarquette, Claude - 2019
Persistent link: https://www.econbiz.de/10012058123