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Taxation and systematic risk under decreasing returns to scale
Lund, Diderik - 2006
Lund (2002a) showed in a CAPM-type model how tax depreciation schedules affect required expected returns after taxes …
Persistent link: https://www.econbiz.de/10012142265
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Taxation and systematic risk under decreasing returns to scale
Lund, Diderik - Økonomisk Institut, Copenhagen Business School - 2006
Lund (2002a) showed in a CAPM-type model how tax depreciation schedules affect required expected returns after taxes …
Persistent link: https://www.econbiz.de/10005419412
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An analytical model of required returns to equity under taxation with imperfect loss offset
Lund, Diderik - Økonomisk institutt, Universitetet i Oslo - 2005
Lund (2002a) showed in a CAPM-type model how tax depreciation schedules affect required expected returns after taxes …
Persistent link: https://www.econbiz.de/10005424058
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Marginal versus average beta of equity under corporate taxation
Lund, Diderik - 2009
together with inframarginal, marginal beta differs from average if there are investment-related deductions like depreciation …
Persistent link: https://www.econbiz.de/10010285573
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Marginal versus average beta of equity under corporate taxation
Lund, Diderik - 2009
together with inframarginal, marginal beta differs from average if there are investment-related deductions like depreciation …
Persistent link: https://www.econbiz.de/10003846172
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Corporate taxes, investment and the self-financing rate : the effect of location decisions and exports
Brasch, Thomas von; Frankovic, Ivan; Tölö, Eero - 2021
In this paper, we study how lower corporate tax rates impact investment by including two novel channels into a DSGE model used for fiscal policy analysis in Norway. We capture both how foreign firms relocate and invest in the country when corporate taxes are reduced and how the inflow of FDI...
Persistent link: https://www.econbiz.de/10012513091
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Tax incentives and business investment : evidence from German bonus depreciation
Eichfelder, Sebastian; Schneider, Kerstin - 2014
In this paper, we use an exogenous variation in tax regulations to analyze the impact of bonus depreciation programs on … business investment. To promote economic convergence of Eastern and Western Germany after reunification, bonus depreciation tax … the theoretical literature, there is empirical evidence for strong and significant effects of the bonus depreciation …
Persistent link: https://www.econbiz.de/10010354738
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Corporate Taxation of Foreign Direct Investment Income 1991-2001
Yoo, Kwang-Yeol - 2003
This paper constructs indicators of tax burden on FDI in order to review their trends and cross-country patterns. Over the 1990s, the overall tax burden on inward FDI (measured by the effective marginal tax rates) fell by 8 percentage points, reflecting corporate tax reforms in some OECD...
Persistent link: https://www.econbiz.de/10012445332
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How Taxes on Firms Reduce the Risk of After-Tax Cash Flows
Lund, Diderik - In: FinanzArchiv: Public Finance Analysis 70 (2014) 4, pp. 567-598
are depreciation deductions. Among the few studies of these effects, even fewer identify all effects correctly. When …
Persistent link: https://www.econbiz.de/10011095361
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Marginal versus Average Beta of Equity under Corporate Taxation
Lund, Diderik - Økonomisk institutt, Universitetet i Oslo - 2009
together with inframarginal, marginal beta differs from average if there are investmentrelated deductions like depreciation. To …
Persistent link: https://www.econbiz.de/10004967605