topic, theory related to how taxes can affect corporate decision making and firm value is reviewed, followed by a summary of …This chapter reviews tax research related to whether corporate and personal taxes affect domestic and multinational … measuring the effect of investor-level taxes on corporate actions. …

income (corporate income, interest income, and dividends) and various rules of international taxation can be applied. The …

charge interest on the deferred tax, and a capital accretion tax which taxes capital gains as they accrue. None of the …

Many researchers and policymakers have made strong arguments for broadening the taxes on wealth and its returns …. This paper addresses this void by analysing the redistributive and budgetary impact of wealth taxes in six European … Finance and Consumption Survey (HFCS) and EUROMOD. We show that existing wealth taxes do not achieve any significant …

employment growth in the firm it controls. The rationale behind this result appears to be that the tax value of a given wealth …