even if the risk-free asset return is correlated with other risky assets' returns. However, equivalence fails to hold on an … achieved only if a huge amount of information is available, making its implementation a hard task. -- capital gains ; risk … ; taxation …

even if the risk-free asset return is correlated with other risky assets' returns. However, equivalence fails to hold on an …

This article studies the effects of tax competition on the provision of public goods under business risk and partial … cycle. In particular, under source-based taxation, public goods can be optimally provided during a downturn, in the short …

This article studies the effects of tax competition on the provision of public goods under business risk and partial … cycle. In particular, under source-based taxation, public goods can be optimally provided during a downturn, in the short …

even if the risk-free asset return is correlated with other risky assets' returns. However, equivalence fails to hold on an …

We show that corporate taxation systems regarding foreign dividends and capital gains across 49 countries differ in … distorted. Consequently, a national tax policy maker may ask which taxation system improves the position of its multinational … dividends and capital gains taxation on cross-border M&A prices from the acquirer’s perspective and theoretically compare …

Previous literature shows that income taxation significantly affects the behavior of high-income earners and business …-shifting between tax bases. We show how the explicit inclusion of income-shifting affects the welfare analysis of income taxation. In … income-shifting, we find that dividend taxation significantly affects the real behavior of owners. …