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Eine ökonomische Analyse der Erbschaftsteuerreform

Hentze, Tobias - In: Zeitschrift für Wirtschaftspolitik 65 (2016) 1, pp. 001-021

Persistent link: https://www.econbiz.de/10014630846

Überproportionale Geldvermögensbildung und relativ sinkende Sachkapitalrendite / Increasing Share of Financial Assets and Decreasing Rate of Return to Capital

Behr, Andreas - In: Jahrbücher für Nationalökonomie und Statistik 220 (2000) 6, pp. 641-652

Zusammenfassung In dem Beitrag wird das in Deutschland beobachtbare Phänomen der im Vergleich zur Realvermögensbildung überproportionalen Geldvermögensbildung untersucht. Grundlage ist die Finanzierungsrechnung der Deutschen Bundesbank, die eine sektorale Analyse des...

Persistent link: https://www.econbiz.de/10014608799

Körperschaftsbesteuerung und Unternehmensverschuldung: Evidenz aus einem Europäischen Firmenpanel / Capital Structure and Corporate Taxation: Empirical Evidence from European Panel Data

Stöckl, Matthias; Winner, Hannes - In: Jahrbücher für Nationalökonomie und Statistik 233 (2013) 2, pp. 188-205

Summary This paper analyzes the impact of corporate taxation on a firm’s debt policy. We contribute to the existing literature in two ways: (i) we explicitly model persistence in the debt-to-asset ratio, and (ii) we incorporate firm heterogeneity with respect to firm size and legal form....

Persistent link: https://www.econbiz.de/10014609439

Observable Depreciation Deductions and the Effective Marginal Tax Burden on Investment

Becker, Johannes; Fuest, Clemens - In: Jahrbücher für Nationalökonomie und Statistik 226 (2006) 4, pp. 346-360

effective tax rates for marginal investment projects. We conclude that forward-looking measures can and should be assessed … empirically and that future research should emphasize the heterogenous impact of tax-related disincentives on business investment. …

Persistent link: https://www.econbiz.de/10014609103

Corporate tax shield or fraud? Insight from Nigeria

Ebeh Ezeoha, Abel; Ogamba, Ebele - In: International Journal of Law and Management 52 (2010) 1, pp. 5-20

Purpose – The purpose of this paper is to establish whether inefficiency in a tax system and the likely difficulty in resolving tax matters can reduce the appeal for tax shield as incentive for debt financing, and by so doing exacerbate the cases of tax fraud. Design/methodology/approach – A...

Persistent link: https://www.econbiz.de/10014781579

Extent of corporate tax evasion when taxable earnings and accounting earnings coincide

Kourdoumpalou, Stavroula; Karagiorgos, Theofanis - In: Managerial Auditing Journal 27 (2012) 3, pp. 228-250

Purpose – The purpose of this paper is to examine the extent of corporate tax evasion and its implications on the protection of the shareholders and on the function of the capital market. Design/methodology/approach – The extent of tax evasion of the Greek public companies is estimated on...

Persistent link: https://www.econbiz.de/10014929281

In government we trust: rise and fall of Canadian business income trust conversions

Kryzanowski, Lawrence; Lu, Ying - In: Managerial Finance 35 (2009) 9, pp. 784-802

Purpose – The purpose of this paper is to assess the market impact of announcements that publicly traded limited liability firms would convert to business income trusts, and to test the robustness of the tax motive as the primary determinant of any conversion announcement effects by estimating...

Persistent link: https://www.econbiz.de/10014940069

Institutional environment, inside ownership and effective tax rate

Zeng, Tao - In: Nankai Business Review International 2 (2011) 4, pp. 348-357

Purpose – The purpose of this paper is to examine the effect of institutional environment and inside ownership on the tax reporting practices of Chinese listed firms. Design/methodology/approach – It is an empirical study using a sample of Chinese listed firms for eight years of time periods...

Persistent link: https://www.econbiz.de/10014954222

Benchmarking for investment decisions: a case of food production

Goncharuk, Anatoliy G. - In: Benchmarking: An International Journal 18 (2011) 5, pp. 694-704

Purpose – The paper aims to focus on improving the methodology and developing the model of choice of optimal investment …‐attractiveness for investors that allows a full ranking of potential objects for investment. Findings – The concept of variable … investment decision that combines various periods, varying degrees of risk and other decision characteristics with a common …

Persistent link: https://www.econbiz.de/10014683537

Impact of personality on risk tolerance and investment decisions : A study on potential investors of Kazakhstan

Pak, Olga; Mahmood, Monowar - In: International Journal of Commerce and Management 25 (2015) 4, pp. 370-384

and investment decisions among potential private investors in a post-Soviet transition country, i.e. Kazakhstan. The study … provides valuable insights to investment experts and policymakers to understand investors’ behavior in post-Soviet transition …-taking behavior and investment decisions of the respondents. A survey was conducted among the students and teachers of a business …

Persistent link: https://www.econbiz.de/10014766737