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This paper reports OECD effective corporate tax rates for new investment for 2017. Under prior law, a high U …
Persistent link: https://www.econbiz.de/10012908995
sector. This paper studies the investment impact of the effective fiscal burden of firms during the period 1995-2014. To this … impact of the ECTR on private gross fixed capital formation and foreign direct investment inflows. The obtained results … investment. Instead, private capital formation and FDI inflows are rather explained by economic growth, the persistence of …
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The diverse tax burdens and economic situations of EU member states are causing investors to relocate their investments to countries that offer better tax conditions and a better economic environment. The total amount of corporate tax revenue is therefore influenced by tax, macroeconomic and...
Persistent link: https://www.econbiz.de/10012622411
The value of debt tax shields in foundational corporate valuation models by Nobel Laureates Modigliani and Miller (MM) continues to be a controversial issue that is central to our understanding of corporate finance. This paper argues that a fundamental valuation problem exists in the MM tax...
Persistent link: https://www.econbiz.de/10013094104
In this paper, we study how lower corporate tax rates impact investment by including two novel channels into a DSGE … their investment further. We find that a one percentage point reduction in the corporate tax rate increases investment by 0 … model to analyze the tax reform in Norway from 2014 to 2019, we find overall positive effects on investment and employment. …
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