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Comment on Peter L Swan’s ‘Investment, the Corporate Tax Rate, and the Pricing of Franking Credits’ (2019)
Pincus, Jonathan - 2020
the tax. Therefore, reductions in the company tax rate would barely stimulate investment: there is no or no material tax …
Persistent link: https://www.econbiz.de/10012841231
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Effective tax rates and the user cost of capital when interest rates are low
Creedy, John; Gemmell, Norman - In: Economics letters 156 (2017), pp. 82-87
Persistent link: https://www.econbiz.de/10011822372
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Aggregate Corporate Tax Avoidance and Cost of Capital
Sikes, Stephanie - 2020
We identify a pecuniary externality arising from corporate tax avoidance. Firms share risk with the government via taxation. The lower the tax rate applied to a firm's earnings, the more risk is borne by its shareholders. As more firms engage in avoidance in the aggregate, the variance of the...
Persistent link: https://www.econbiz.de/10012827035
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Corporate Taxes, Strategic Default, and the Cost of Debt
Nejadmalayeri, Ali - 2013
The current U.S. tax code's loss carry provisions provide implicit tax subsidies to financially troubled firms. Since shareholders ultimately decide when to announce bankruptcy, such tax subsidies can incentivize them to strategically postpone default. Therefore, corporate taxation can influence...
Persistent link: https://www.econbiz.de/10013089731
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Current Corporate Tax Rates : A Ranking of 223 Countries
McGee, Robert W. - 2021
Persistent link: https://www.econbiz.de/10013242365
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Effects of Corporate Tax Rate Cuts on Firm Investment and Valuation : A Micro Simulation Approach
Kubota, Keiichi - 2012
on deferred tax allowances and deferred tax assets. The effects on both investment to fixed/current assets are well taken … care of with embedded production functions and firm investment decisions change over time through the accumulated process …
Persistent link: https://www.econbiz.de/10013114320
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The Ineffectiveness of Effective Tax Rates on Business Investment
Chirinko, Robert S. - 2021
In his Fisher-Schultz Lecture, Martin Feldstein examined the effects of non-neutral tax rules on business investment by … existing U.S. tax rules, substantially discouraged investment in the past 15 years." In a detailed examination of Feldstein … with the relatively robust levels of net investment between 1965 and 1981 actually shown in the newly benchmarked National …
Persistent link: https://www.econbiz.de/10013244910
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The Ineffectiveness of Effective Tax Rates on Business Investment
Chirinko, Robert S. - 1985
In his Fisher-Schultz Lecture, Martin Feldstein examined the effects of non-neutral tax rules on business investment by … existing U.S. tax rules, substantially discouraged investment in the past 15 years." In a detailed examination of Feldstein … with the relatively robust levels of net investment between 1965 and 1981 actually shown in the newly benchmarked National …
Persistent link: https://www.econbiz.de/10012477376
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Do corporate taxes distort capital allocation? : cross-country evidence from industry-level data
Fatica, Serena - 2013
Persistent link: https://www.econbiz.de/10010232436
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Business investment, the user cost of capital and firm heterogeneity
Paulus, Alari - 2022
Persistent link: https://www.econbiz.de/10013192705