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Taxing away M&A : the effect of corporate capital gains taxes on acquisition activity
Feld, Lars P.; Ruf, Martin; Schreiber, Ulrich; … - 2016
. For M&As, this effect has been intensively studied with regard to shareholder taxation, whereas empirical evidence on the … effect of capital gains taxes paid by corporations is scarce. This paper analyzes how corporate level taxation of capital … from corporate capital gains taxation of 3-06 bn USD per year in the United States. …
Persistent link: https://www.econbiz.de/10011419302
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Taxing away M&A : the effect of corporate capital gains taxes on acquisition activity
Feld, Lars P.; Ruf, Martin; Schreiber, Ulrich; … - 2016
. For M&As, this effect has been intensively studied with regard to shareholder taxation, whereas empirical evidence on the … effect of capital gains taxes paid by corporations is scarce. This paper analyzes how corporate level taxation of capital … from corporate capital gains taxation of 3.06 bn USD per year in the United States. …
Persistent link: https://www.econbiz.de/10011421573
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Fiscal competition and public debt
Janeba, Eckhard; Todtenhaupt, Maximilian - 2016
The existing theoretical literature on fiscal competition has to a large extent ignored the role of government debt as a determinant of taxes and productive public spending. We develop a simple model of fiscal competition with government borrowing. If a default on government debt is no option,...
Persistent link: https://www.econbiz.de/10011422649
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The impact of the COVID-19 pandemic and policy support on productivity : a report of the ESCB Expert Group on productivity, innovation and technological change
Anastasatu, Marianthē; Anyfantaki, Sofia; Benkovskis, … - 2024
This paper studies the short-term and long-term consequences of the COVID-19 pandemic for productivity in Europe. Aggregate and sectoral evidence is complemented by firm-level data-based findings obtained from a large microdistributed exercise. Productivity trends during the COVID-19 pandemic...
Persistent link: https://www.econbiz.de/10014480010
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The impact of the COVID-19 pandemic and policy support on productivity: A report of the ESCB Expert Group on productivity, innovation and technological change
Anastasatu, Marianthi; Anyfantaki, Sofia; Benkovskis, … - 2024
This paper studies the short-term and long-term consequences of the COVID-19 pandemic for productivity in Europe. Aggregate and sectoral evidence is complemented by firm-level data-based findings obtained from a large microdistributed exercise. Productivity trends during the COVID-19 pandemic...
Persistent link: https://www.econbiz.de/10014565192
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Productivity-enhancing reallocation during the Covid-19 pandemic
Lalinsky, Tibor; Meriküll, Jaanika; López-García, Paloma - 2024
This paper studies how the Covid-19 pandemic and the extensive job retention support that accompanied it affected productivity in Europe. The focus is on the reallocation channel and productivity-enhancing reallocation of jobs, following Foster et al., 2016. An extensive micro-distributed...
Persistent link: https://www.econbiz.de/10014565193
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The design of presumptive tax regimes in selected countries
Mas-Montserrat, Mariona - 2024
Presumptive tax regimes (also known as simplified tax regimes) intend to reduce tax compliance costs for micro and small businesses (and enforcement costs for the tax administration) while levying a lower tax burden as compared to the standard tax system. This working paper compiles detailed...
Persistent link: https://www.econbiz.de/10014568066
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Yrityksille suunnattujen koronatukien vaikutukset Suomessa-Vliraportti : kirjallisuuden tuloksia ja tukien kohdentuminen suomalaisille yrityksille
Ropponen, Olli; Koski, Heli; Kässi, Otto; Valmari, Nelli; … - 2024
This study examines the allocation of business subsidies introduced due to the COVID-19 pandemic to different types of companies. The results show that most of the supported companies would not have needed the subsidy, as they would have remained profitable also in the absence of it....
Persistent link: https://www.econbiz.de/10014482908
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Investor tax breaks and financing for start-ups : evidence from China
Güçeri, İrem; Hou, Xipei; Xing, Jing - 2024
We examine how investor-level tax incentives affect financing for start-ups using the introduction of a generous tax deduction for qualified angel and VC investment in China as a quasi-natural experiment. We find that the tax incentive increases funding for eligible start-ups, with stronger...
Persistent link: https://www.econbiz.de/10014564279
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Environmental domain tagging in the OECD PINE database
Chhun, Bopha - 2024
This paper presents tagging methodologies for 22 environmental domains in the OECD Policy INstruments for the Environment (PINE) database, including seven domains on environmental protection (air pollution, water pollution, soil pollution, solid waste, ozone layer, noise and radiation), six...
Persistent link: https://www.econbiz.de/10014568090