Showing 71 - 80 of 11,569
Using a firm-level panel data set I assess whether dynamic models of investment provide an empirically fruitful framework for analyzing tax effects on changes in capital stock. In particular I estimate a one-step error correction model (ECM) complementing the usual estimation of a distributed...
Persistent link: https://www.econbiz.de/10010300884
work highlights the impact of taxation, which has not been previously addressed for these instruments. In order to capture … taxation systems. Evaluation is done based on the concepts of stochastic dominance as well as expected utility. For the latter …
Persistent link: https://www.econbiz.de/10010301716
consideration of taxation depends on various assumptions. Moreover we analyzed calculations of profitability of firms that sell PV …
Persistent link: https://www.econbiz.de/10010303891
integrated production and thus leads to more outsourcing. Additionally, we analyse how domestic costs and taxation affect the … and therefore, increase employment. Concerning the impact of taxation, we find that a lower consumption tax on output … but higher fixed costs than the domestic production, we show that the opposite effects concerning competition and taxation …
Persistent link: https://www.econbiz.de/10010303908
The focus of this paper is on effects from tax incentives for research and development inputs (R&D) and corporate income tax on business R&D and patenting behaviour. First, we provide a theoretical discussion of tax planning with R&D and intellectual property (IP) ownership. Further, we employ...
Persistent link: https://www.econbiz.de/10010304457
-puzzle'. However, despite tremendous efforts in different fields of economics, the influence of taxation on the distribution policy of … 'traditional view' of dividend taxation, German decision-makers cut back their dividend payments in response to the reduced …
Persistent link: https://www.econbiz.de/10010304493
relative taxation of dividends and capital gains for most investor classes. In an event study framework, we separate the tax …
Persistent link: https://www.econbiz.de/10010304517
Bei einer Unternehmensbewertung nach IDW müssen grundsätzlich persönliche Einkommensteuern berücksichtigt werden. Nach dem früheren Anrechnungsverfahren (bis 2000) führten ausländische Einkünfte auf Ebene der Kapitalgesellschaft häufig zu steuerfreien Eigenkapitalzugängen. Bei...
Persistent link: https://www.econbiz.de/10010305894
The elasticity of business capital to changes in its user cost is central to the economic analysis of fiscal policies. As a major component, the user cost of capital includes a firm's marginal tax rate. Due to the asymmetric treatment of tax losses and profits, the marginal tax rate can depart...
Persistent link: https://www.econbiz.de/10010305934
In a Stackelberg framework of capital income taxation it is shown that imposing a minimum tax rate that is lower than …
Persistent link: https://www.econbiz.de/10010306997