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An empirical estimate of imperfect loss offsetting and effective tax rates
Mintz, Jack M. - 1985
Persistent link: https://www.econbiz.de/10003528877
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Conduit entities : implications of indirect tax-efficient financing structures for real investment
Mintz, Jack M. - In: International tax and public finance 11 (2004) 4, pp. 419-434
Persistent link: https://www.econbiz.de/10002161227
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Incentives for public investment under fiscal rules
Mintz, Jack M.; Smart, Michael - 2006
Persistent link: https://www.econbiz.de/10003296055
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Taxation and the financial structure of German outbound FDI
Mintz, Jack M. (contributor);  … - 2005
The paper analyzes the financial structure of outbound FDI during the period 1996-2002 by drawing on up to 54,022 firm-year observations of 13,758 German-owned subsidiaries. We find that the tax rate in the host country has a sizeable and significantly positive effect on leverage for...
Persistent link: https://www.econbiz.de/10003297527
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Taxation and the financial structure of German outbound FDI
Mintz, Jack M.; Weichenrieder, Alfons J. - 2005
The paper analyzes the financial structure of outbound FDI during the period 1996-2002 by drawing on up to 54,022 firm-year observations of 13,758 German-owned subsidiaries. We find that the tax rate in the host country has a sizeable and significantly positive effect on leverage for...
Persistent link: https://www.econbiz.de/10003244324
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The user cost of capital with imperfect loss offset taxes
Mintz, Jack M. - 1983
Persistent link: https://www.econbiz.de/10003095373
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Assessing Ontario's fiscal competitiveness
Chen, Duanjie; Mintz, Jack M. - In: Canadian public policy : a journal for the discussion … 31 (2005) 1, pp. 1-28
Persistent link: https://www.econbiz.de/10002822010
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The measure of rates of return in Canadian banking
Mintz, Jack M. - 1979
Persistent link: https://www.econbiz.de/10002499394
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Tax incentives and comparative advantage
Halpern, Paul J. N.; Mintz, Jack M. - In: Competitive industrial development in the age of …, (pp. 73-92). 1999
Persistent link: https://www.econbiz.de/10001424524
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The business tax structure and Canada's economic performance
Mintz, Jack M. - In: Business tax reform, (pp. 2-2). 1998
Persistent link: https://www.econbiz.de/10001305168