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Koerperschaftsbesteuerung und Unternehmensverschuldung: Evidenz aus einem Europaeischen Firmenpanel

Stöckl, Matthias; Winner, Hannes - In: Journal of Economics and Statistics (Jahrbuecher fuer … 233 (2013) 2, pp. 188-205

This paper analyzes the impact of corporate taxation on a firm’s debt policy. We contribute to the existing literature ….3-1.5). Finally, our empirical results show that large firms react more sensitively to the incentives of corporate taxation, while …

Persistent link: https://www.econbiz.de/10010684139

The Transition from the Budget Balance to the Financing or Outfitting Capacity with Econometric Methods Using Fiscality

MIHALACHE, Raluca Andreea - In: Romanian Statistical Review Supplement 62 (2014) 4, pp. 156-161

Countries in transition are faced with lack of experience in terms of analytical techniques to time-series (seasonal adjustment for example), and in most cases the series are not long enough to allow a cyclical analysis. Romania is presently in a period of transition in all aspects of social,...

Persistent link: https://www.econbiz.de/10010782061

Corporate governance e sistema fiscale: discriminazione tra azionisti

Castaldo, Angelo; Crudo, Gianpaolo - In: STUDI ECONOMICI LXIV (2009) 98, pp. 23-57

<em>Corporate Governance and Tax System: Interest Divergence between Insider-Outsider and Risk</em> - This paper studies the interest diversion that arises, between insider and outsider in the corporation governance, when taking into account the effects determined by tax system. Very similar statutory...

Persistent link: https://www.econbiz.de/10008603112

The Revenue Consequences of Using a Common Consolidated Corporate Tax Base to Determine Taxable Income in the EU Member States

Oestreicher, Andreas; Koch, Reinald - In: FinanzArchiv: Public Finance Analysis 67 (2011) 1, pp. 64-102

This paper provides an assessment of the revenue consequences that would result from implementation of a common consolidated corporate tax base (CCCTB). We find that the total tax revenue of the EU member states is reduced by 4.56% under a compulsory CCCTB and by 4.65% under an optional CCCTB....

Persistent link: https://www.econbiz.de/10009024613

Tax Policy Endogeneity: Evidence from R&D Tax Credits

Chang, Andrew C. - Federal Reserve Board (Board of Governors of the … - 2014

Because policymakers may consider the state of the economy when setting taxes, endogeneity bias can arise in regression models that estimate relationships between economic variables and taxes. This paper quantifies the policy endogeneity bias and estimates the impact of R&D tax incentives on R&D...

Persistent link: https://www.econbiz.de/10011095295

La demografia in Europa e in Us. Uno sguardo alle proiezioni a medio-lungo termine

SALERNO, Nicola Carmine - Volkswirtschaftliche Fakultät, … - 2013

The demographic database of Eurostat and of Us Census of Bureau are explored and the main facts are extracted and described. This paper is completely self-standing but is also part of a more general analysis dedicated to the functioning and sustainability of pay-as-you-go to finance the welfare...

Persistent link: https://www.econbiz.de/10011110362

Demografia, Occupazione e Produttività in Italia e nelle Regioni italiane [terza parte del progetto "Il presente e il futuro del Pay-Go in Italia, Europa e Us"]

SALERNO, Nicola Carmine - Volkswirtschaftliche Fakultät, … - 2013

The circular interplay between demography-employment-productivity-PayGo is investigated for Italy and Italian geographical repartitions. Looking forward to the mid-long run, the paper offers simulations of the burden each effective worker and each active citizen will have to bear to finance via...

Persistent link: https://www.econbiz.de/10011112563

Capital Structure, Corporate Taxation and Firm Age

Pfaffermayr, Michael; Matthias St?ckl; Winner, Hannes - Institut für Finanzwissenschaft, Fakultät für …

This paper analyzes the relationship between capital structure, corporate taxation and firm age. We adapt a standard … model of optimal capital structure choice under corporate taxation, focusing on the financing and investment decisions a … taxation, a firm's age and its debt to asset ratio. To test these hypotheses empirically, we use a cross-section of 405 …

Persistent link: https://www.econbiz.de/10005432655

How would the design of an alternative minimum tax impact the effective corporate tax rate in Belgium?

Daxbek, Vincent; Estache, Antonio - C.E.P.R. Discussion Papers - 2013

account of the state of effective corporate taxation in the country. The current ETR is 15.7%. For a 1% of GDP increase in …

Persistent link: https://www.econbiz.de/10011084174

Public Funding of Charities and Competitive Charity Selection

Scharf, Kimberley - C.E.P.R. Discussion Papers - 2010

Evidence on the price elasticity of private donations to charities and on the crowding out effect of donations by government grants suggests that a redirection of government funds from tax incentives for giving towards direct grants could increase total charity funding. This raises the question...

Persistent link: https://www.econbiz.de/10008466331