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Optimal Inflation with Corporate Taxation and Financial Constraints
Finocchiaro, Daria - 2015
This paper revisits the equilibrium and welfare effects of long-run inflation in the presence of distortionary taxes … and financial constraints. Expected inflation interacts with corporate taxation through the deductibility of i) capital … expenditures at historical value and ii) interest payments on debt. Through the first channel, inflation increases firms' taxable …
Persistent link: https://www.econbiz.de/10013013832
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Optimal Inflation With Corporate Taxation and Financial Constraints
Finocchiaro, Daria - 2016
This paper revisits the equilibrium and welfare effects of long-run inflation in the presence of distortionary taxes … and financial constraints. Expected inflation interacts with corporate taxation through the deductibility of i) capital … expenditures at historical value and ii) interest payments on debt. Through the first channel, inflation increases firms' taxable …
Persistent link: https://www.econbiz.de/10012992102
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Optimal inflation with corporate taxation and financial constraints
Finocchiaro, Daria; Lombardo, Giovanni; Mendicino, Caterina - In: Journal of monetary economics 95 (2018), pp. 18-31
Persistent link: https://www.econbiz.de/10012108842
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Can the welfare state be enhanced with higher corporate tax in an era of trade liberalization?
Kim, Hag-soo; Lee, Sang-yeob; Lee, Changmin - In: Journal of economic research 18 (2013) 2, pp. 147-162
Persistent link: https://www.econbiz.de/10010203956
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Assessing the effects of corporate taxation on the investment policy of manufacturing firms in Nigeria
Akinleye, Gideon Tayo; Olarewaju, Odunayo Magret; … - In: Folia oeconomica Stetinensia : FOS 19 (2019) 2, pp. 7-24
Persistent link: https://www.econbiz.de/10012261977
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Fundamental reform of corporate income tax
2007
Policy makers in OECD countries are concerned about whether they can maintain their current levels of corporate income tax revenues and how they can create an attractive investment climate for domestic and foreign investors. This report presents the recent trends in the taxation of corporate...
Persistent link: https://www.econbiz.de/10003589048
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Chosen tax-related and economic aspects of choosing the method of equity financing in relation to thin capitalisation in the countries of OECD
Gajewski, Dominik - In: Contemporary economics 6 (2012) 1, pp. 78-85
The present publication is concerned with the process of thin capitalisation in the countries of OECD. Two methods for financing companies are discerned in relation to this phenomenon, i.e. debt and equity financing. The tax-related consequences of the method of equity financing of companies are...
Persistent link: https://www.econbiz.de/10009767629
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Tax-related and economic consequences of selecting the method of debt financing of companies with regard to thin capitalisation in OECD member countries
Gajewski, Dominik - In: Contemporary economics 7 (2013) 2, pp. 77-83
The following paper explores the issue of thin capitalisation in Organisation for Economic Co-operation and Development (OECD) member countries. There are two methods used by financing companies that are strongly related to this phenomenon: debt and equity financing. The tax-related consequences...
Persistent link: https://www.econbiz.de/10009770239
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Der Kampf gegen internationale Steuerhinterziehung : die OECD Initiativen gegen "Steueroasen"
Winner, Hannes - 2009
Im vorliegenden Beitrag wird untersucht, ob sich ein internationales Vorgehen gegen Steueroasen rechtfertigen lässt und welche Instrumente dabei gewählt werden sollen. Es wird argumentiert, dass durch die Ausklammerung der Unternehmensbesteuerung aus den OECD Maßnahmen gegen Steueroasen...
Persistent link: https://www.econbiz.de/10009732575
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Taxing insurance companies
Holland, David W.; Normand, Denis - 2001
Persistent link: https://www.econbiz.de/10001574033