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Capital Gains Tax Cuts, Investment, and Growth

Fazzari, Steven M.; Herzon, Benjamin - 1998

rate will stimulate investment and economic growth. In this working paper, Research Associate Steven M. Fazzari and … the cost of capital, investment, and output …

Persistent link: https://www.econbiz.de/10014219907

Taxes and corporate financing decisions : evidence from the Belgian ACE reform

Moore, Nils aus dem - 2014

We contribute to the empirical literature on the debt bias of corporate income taxation through a micro-econometric evaluation of the so-called ACE corporate tax reform in Belgium based on firm-level accounting data. We interpret the tax reform that came into effect in January 2006 as an...

Persistent link: https://www.econbiz.de/10010487633

Why the Norwegian shareholder income tax is neutral

Södersten, Jan - 2019

the retention of earnings to finance new investment does not add to the tax benefits. The analysis crucially relies on the …

Persistent link: https://www.econbiz.de/10011967007

The effects of a tax allowance for growth and investment : empirical evidence from a firm-level analysis

Petutschnig, Matthias; Rünger, Silke - 2017

of the European Commission's recent proposal of an Allowance for Growth and Investment (AGI). We use the introduction …

Persistent link: https://www.econbiz.de/10011747429

The effects of a tax allowance for growth and investment : empirical evidence from a firm-level analysis

Petutschnig, Matthias; Rünger, Silke - 2017

of the European Commission's recent proposal of an Allowance for Growth and Investment (AGI). We use the introduction …

Persistent link: https://www.econbiz.de/10011707045

The dual income tax and firms' income shifting through the choice of organizational form and real capital investments

Alstadsæter, Annette - 2003

The dual income tax provides the self-employed entrepreneur with huge incentives to participate in tax minimizing income shifting to have more of his income taxed as capital income. The Norwegian split model is designed to remove these incentives, but it contains loopholes. The present paper...

Persistent link: https://www.econbiz.de/10011509404

The dual income tax and firms' income shifting through the choice of organizational form and real capital investments

Alstadsæter, Annette - 2003

Persistent link: https://www.econbiz.de/10001787549

Marginal Tax Rates and Investment Behavior of Small and Large Firms

Eskandari, Ruhollah - 2020

Do changes in the marginal tax rate of corporations affect their investment? Using a unique dataset on balance sheet … shows that the investment response of large firms to a marginal tax cut is almost twice the response of small firms … investment is financed almost entirely by the issuance of new debt whereas large firms use both their internal cash and new debt …

Persistent link: https://www.econbiz.de/10012849155

Personal taxation of capital income and the financial leverage of firms

Fossen, Frank M.; Simmler, Martin - 2014

Tax competition for capital has led to a trend where many countries levy lower taxes on interest income, often introducing differential taxation between interest and business income. This study analyzes the effect on firm debt usage. We exploit Germany's 2009 tax reform, which introduced a final...

Persistent link: https://www.econbiz.de/10011653061

Taxation and welfare : measuring the effect of Bulgaria's 2007-08 corporate-personal income tax reforms

Vasilev, Aleksandar - 2019

new reforms incentivize firms to increase investment, as the new regime benefits retained earnings. The increase in …

Persistent link: https://www.econbiz.de/10012147150