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Effective marginal tax rates on corporate income in the Republic of Macedonia
Gruevski, Ilija - In: Economic development : journal of the Institute of … 15 (2013) 3, pp. 129-146
Persistent link: https://www.econbiz.de/10010247811
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Die Bedeutung der Zinsschranke für die Bewertung von Tax Shields in einem modifizierten APV-Ansatz unter Verwendung einer entsprechend angepassten Eigenkapitalkosten-Reaktionshypot...
Förster, Heinrich H.; Stöckl, Stefan; Brenken, Henner - In: Journal of business economics : JBE 79 (2009) 9, pp. 985-1018
Persistent link: https://www.econbiz.de/10003894840
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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
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Taxation, corporate financial policy and the cost of capital
Auerbach, Alan J. - 1982
Persistent link: https://www.econbiz.de/10001850504
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Taxation, corporate financial policy and the cost of capital
Auerbach, Alan J. - 1982
Persistent link: https://www.econbiz.de/10001850536
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Taxation, Corporate Financial Policy and the Cost of Capital
Auerbach, Alan J. - 2021
of taxation on the incentive to invest, via the cost of capital,taking full account of important issues that arise … independently from the question of taxation. Included in the analysis is a discussion of empirical findings about the interaction of … inflation and taxation in influencing the incentive to invest, and a treatment of taxation and uncertainty …
Persistent link: https://www.econbiz.de/10013232028
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Taxation, Corporate Financial Policy and the Cost of Capital
Auerbach, Alan J. - 1982
of taxation on the incentive to invest, via the cost of capital,taking full account of important issues that arise … independently from the question of taxation. Included in the analysis is a discussion of empirical findings about the interaction of … inflation and taxation in influencing the incentive to invest, and a treatment of taxation and uncertainty …
Persistent link: https://www.econbiz.de/10012478079
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Taxation, corporate financial policy and the cost of capital
Auerbach, Alan J. - In: Journal of economic literature 21 (1983) 3, pp. 905-940
Persistent link: https://www.econbiz.de/10001850517
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The effect of taxes on Corporate Financing Decisions – Evidence from the German Interest Barrier
Alberternst, Stephan; Sureth, Caren - 2015
The Organisation for Economic Co-Operation and Development (OECD) recently proposed an interest barrier to fight tax base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany as a quasi-experiment and find significant corporate...
Persistent link: https://www.econbiz.de/10011334123
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Corporate Income Tax Competition in the Caribbean
Nassar, Koffie Ben - International Monetary Fund (IMF) - 2008
Motivated by the concern that corporate income tax (CIT) competition may have eroded the tax base, this paper calculates average effective tax rates to measure the impact of CIT competition, including the widespread use of tax holidays, on the tax base for 15 countries in the Caribbean. The...
Persistent link: https://www.econbiz.de/10005768913