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Taxation, infrastructure and endogenous trade costs in new economic geography
Gruber, Stefan; Marattin, Luigi - In: Papers in regional science : the journal of the … 89 (2010) 1, pp. 203-222
Persistent link: https://www.econbiz.de/10003961565
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Steuern, Wettbewerb und Wettbewerbsneutralität
Haucap, Justus - 2011
Bei der Besteuerung nicht oder nur begrenzt handelbarer Dienstleistungen (wie z.B. lokale Postdienstleistungen) entfällt der Anpassungsdruck des internationalen Steuerwettbewerbs weitgehend, sodass etwaige Wettbewerbsverzerrungen insbesondere zwischen verschiedenen inländischen...
Persistent link: https://www.econbiz.de/10009312208
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Thin capitalization rules and multinational firm capital structure
Blouin, Jennifer L.; Huizinga, Harry; Laeven, Luc; … - 2014
This paper examines the impact of thin capitalization rules that limit the tax deductibility of interest on the capital structure of the foreign affiliates of US multinationals. We construct a new data set on thin capitalization rules in 54 countries for the period 1982-2004. Using confidential...
Persistent link: https://www.econbiz.de/10010256736
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Allgemeine Steuerlehre
Homburg, Stefan - 2010 - 6., stark überarbeitete Aufl.
history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation … theory, and questions of tax justice are considered in depth. The book also contains a theory of business taxation and an … elaborate treatment of international taxation …
Persistent link: https://www.econbiz.de/10010372060
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The impact of taxes on the extensive and intensive margins of FDI
Davies, Ronald B.; Siedschlag, Iulia; Studnicka, Zuzanna - 2016
impact of taxation on FDI on these two margins. Using firm-level cross-border investments into Europe during 2004-2013, we do …
Persistent link: https://www.econbiz.de/10011523526
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Costs, benefits, and tax-induced distortions of stock option plans
Niemann, Rainer; Simons, Dirk - 2002
aspects simultaneously by integrating taxation into a principalagent model, where the agent is compensated in options … levels of taxation several tax-induced incentive distortions can be identified. …
Persistent link: https://www.econbiz.de/10011514043
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The impact of taxes on the extensive and intensive margins of FDI
Davies, Ronald B.; Siedschlag, Iulia; Studnicka, Zuzanna - 2016
impact of taxation on FDI on these two margins. Using firm-level cross-border investments into Europe during 2004-2013, we do …
Persistent link: https://www.econbiz.de/10011515578
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Tax policy, venture capital, and entrepreneurship
Keuschnigg, Christian; Nielsen, Søren Bo - 2000
, progressive taxation as well as investment and output subsidies to the entrepreneurial sector. …
Persistent link: https://www.econbiz.de/10011536625
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Effective corporate taxation, tax incidence and tax reforms : evidence from OECD countries
Barrios Cobos, Salvador; Nicodème, Gae͏̈tan J. A.; … - 2014 - This version: October 2014
The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and 11 manufacturing sectors in a single framework encompassing capital, labour and energy taxes. Our cross-country/cross-sector approach allows us comparing the incentives provided...
Persistent link: https://www.econbiz.de/10010418228
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Company pensions and taxation
Besendorfer, Daniel; Greulich, A. Katharina - 2001
deferred taxation under different rules of funding the pension contributions. The model provides a systematic general framework … complications such as multiple interest rates and progressive income taxation are also considered. The findings suggest that …
Persistent link: https://www.econbiz.de/10009514205