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Why is the corporation tax not neutral? : Anticipated tax reform, investment spurts and corporate borrowing

Alvarez, Luis H. R.; Kanniainen, Vesa; Södersten, Jan - 2000

Persistent link: https://www.econbiz.de/10001472656

Why is the corporation tax not neutral? : anticipated tax reform, investment spurts and corporate borrowing

Alvarez, Luis H. R.; Kanniainen, Vesa; Södersten, Jan - 2000

result is established in a model with tax advantage to debt and expectations about a forthcoming tax reform. Investment spurt … leaves the long-run investment incentives of an all-equity firm unaffected is shown to cause a substantial short run … investment hike. The findings are illustrated by numerical simulations indicating the magnitudes of the spurt effects. …

Persistent link: https://www.econbiz.de/10011588958

Neutral taxation of shareholder income?: corporate responses to an announced dividend tax

Alstadsæter, Annette; Fjaerli, Erik - 2009

more likely to pay dividends, and high asset growth increases the probability of retaining all earnings. Intertemporal …

Persistent link: https://www.econbiz.de/10010264543

Neutral taxation of shareholder income? : corporate responses to an announced dividend tax

Alstadsæter, Annette; Fjaerli, Erik - 2009

more likely to pay dividends, and high asset growth increases the probability of retaining all earnings. Intertemporal …

Persistent link: https://www.econbiz.de/10003806745

A Tale of Tax Policies in Open Economies

Auray, Stéphane - 2012

Recent financial crises in Europe as well as the periodic battles in the U.S. over the debt ceiling point to the importance of fiscal discipline among developed countries. This paper develops an open economy model, calibrated to the U.S. and a subset of the EMU, to evaluate the impact of various...

Persistent link: https://www.econbiz.de/10013112998

International Tax Neutrality : Revisited

Shaheen, Fadi - 2013

Viewing the development of the standard international tax neutrality discussion as being historically fairly limited because Musgrave's conclusions, rather than basic definitions, served as the undisputed baseline, in a previous article I reconsidered the classic international tax neutrality...

Persistent link: https://www.econbiz.de/10013083814

International Tax Neutrality : Reconsiderations

Shaheen, Fadi - 2013

Tax policy in general and international income tax policy in particular has long been a subject of discussion and argument by tax philosophers, economists, and lawyers. Theories have often been introduced to support the establishment of new tax systems, to justify existing ones, or to call for...

Persistent link: https://www.econbiz.de/10013083816

Capital Taxation, Tobin's "Q" and Overlapping Generations

Yakita, Akira - 2001

, incorporating overlapping generations of the Blanchard-Weil type and value-maximizing firms with adjustment costs in investment. I …

Persistent link: https://www.econbiz.de/10014151157

Neutral taxation of shareholder income : a Norwegian tax reform proposal

Sørensen, Peter Birch - 2003

A Norwegian tax reform committee recently proposed a personal tax on the realized income from shares after deduction for an imputed risk-free rate of return. This paper describes the design of the proposed shareholder income tax and shows that it will be approximately neutral in several...

Persistent link: https://www.econbiz.de/10011509464

Neutral taxation of shareholder income: a Norwegian tax reform proposal

Sørensen, Peter Birch - 2003

A Norwegian tax reform committee recently proposed a personal tax on the realized income shares after deduction for an imputed risk-free rate of return. This paper describes the design of the proposed shareholder income tax and shows that it will be approximately neutral in several important...

Persistent link: https://www.econbiz.de/10001805172