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Taxes and Corporate Financing Decisions – Evidence from the Belgian Ace Reform
aus dem Moore, Nils - 2015
-econometric evaluation of the so-called ACE corporate tax reform in Belgium based on firm-level accounting data. We interpret the tax reform …
Persistent link: https://www.econbiz.de/10013026175
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Corporate taxation and investment : evidence from the Belgian ACE reform
Moore, Nils aus dem - 2014
introduction of the so-called ACE corporate tax reform in Belgium that came into effect in January 2006 to evaluate this … zinsbereinigten Gewinnsteuer in Belgien auf die Investitionsquote der betroffenen Unternehmen hatte. Systematische Unterschiede in der …
Persistent link: https://www.econbiz.de/10010488037
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Financial leverage and corporate taxation : evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - 2009
We estimate the impact of effective profit taxation on the financial leverage of corporations on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major corporate tax reform in Germany. The financial...
Persistent link: https://www.econbiz.de/10003872920
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Financial leverage and corporate taxation : evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - 2009
We estimate the impact of effective profit taxation on the financial leverage of corporations on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major corporate tax reform in Germany. The financial...
Persistent link: https://www.econbiz.de/10003799719
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Financial Leverage and Corporate Taxation : Evidence from German Corporate Tax Return Data
Dwenger, Nadja - 2011
We estimate the impact of effective profit taxation on the financial leverage of corporations on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major corporate tax reform in Germany. The financial...
Persistent link: https://www.econbiz.de/10013134555
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Taxes do affect corporate financing decisions : the case of Belgian ACE
Princen, Savina - 2012
In this paper, I use difference-in-differences regressions to measure how the debt tax shield affects the capital structure of a company. By comparing the financial leverage of treatment and control companies before and after the introduction of an equity tax shield, I infer the impact of the...
Persistent link: https://www.econbiz.de/10009488958
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Evaluating the effects of ACE systems on multinational debt financing and investment
Hebous, Shafik; Ruf, Martin - 2015
Theory recommends aligning the tax treatment of debt and equity. A few countries, notably Belgium, have introduced an …
Persistent link: https://www.econbiz.de/10010519931
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Taxes and Corporate Financing Decisions – Evidence from the Belgian ACE Reform
aus dem Moore, Nils - 2014
-econometric evaluation of the so-called ACE corporate tax reform in Belgium based on firm-level accounting data. We interpret the tax reform …'): Weil Zinsen für Fremdkapital von der Steuerbasis abgezogen werden können, die (Opportunitäts) Kosten für Eigenkapital … einer zinsbereinigten Gewinnsteuer überwunden werden, welche kalkulatorische Kosten für das Eigenkapital ebenfalls …
Persistent link: https://www.econbiz.de/10010487887
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Banks, debt and risk : assessing the spillovers of corporate taxes
Fatica, Serena; Heynderickx, Wouter; Pagano, Andrea - 2018
Using bank balance sheet data, we find evidence that leverage and asset risk of European multinational banks in the crisis and post-crisis period is affected by corporate taxes in their host country as well as by the tax rates in all the jurisdictions where the banking group operates. Then, we...
Persistent link: https://www.econbiz.de/10012054996
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Zinsschranke, Unternehmensbewertung und APV Ansatz - eine Anmerkung zum Beitrag von Förster/Stöckl/Brenken (ZfB 2009, S. 985 ff.)
Arnold, Sven; Lahmann, Alexander; Schwetzler, Bernd - 2011 - Version vom 09.06.2010
Diskontierungssätze die Kenntnis des Wertbeitrages bereits voraus. -- Unternehmensbewertung ; Kapitalstruktur ; Tax Shield ; Zinsschranke …
Persistent link: https://www.econbiz.de/10008986956