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Comments on Professor Reuven S. Avi-Yonah and Amir C. Chenchinski : 'Corporate Tax Integration and the Debt/Equity Distinction: The Case for Dividend Deduction'
Paul, Deborah L. - 2011
“Corporate Tax Integration and the Debt/Equity Distinction: The Case For Dividend Deduction.” In their paper, Professor Avi … practically problematic. Further, the design of the dividend deduction system advanced by Professor Avi-Yonah and Mr. Chenchinski …
Persistent link: https://www.econbiz.de/10013118224
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Harmonization and tax competition : efficiency versus fairness
Izquierdo Llanes, Gregorio - 1999
The present paper studies among other issues the effects on equity and efficiency of two classic principles of international capital taxation: the principle of residence and the principle of source. In addition, it discusses harmonization and tax competition policies in corporate taxation,...
Persistent link: https://www.econbiz.de/10010508266
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Harmonization and tax competition : efficiency versus fairness
Izquierdo Llanes, Gregorio - 1999
Der vorliegende Aufsatz untersucht unter anderem die Effekte zweier klassischer Prinzipien der internationalen Kapitalbesteuerung auf die Gerechtigkeit und die Effizienz: das Bestimmungslandund das Ursprungslandprinzip. Weiterhin werden die Harmonisierungs- und die Steuerwettbewerbspolitik in...
Persistent link: https://www.econbiz.de/10001381528
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The impact of dividend taxation on dividends and investment : new evidence based on a natural experiment
Kari, Seppo; Karikallio, Hanna; Pirttilä, Jukka - 2009
There is a lack of clear evidence of the ways in which dividend taxation affects dividend distributions and investment … Finnish dividend tax increase of 2005. This reform creates a useful opportunity to measure enterprise behaviour, since it … old view of dividend taxation. -- corporate income taxation ; dividends ; investment ; tax reform …
Persistent link: https://www.econbiz.de/10003872811
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The influence of tax regimes on distribution police of corporations : evidence from German tax reforms
Schanz, Deborah; Theßeling, Holger - 2011
For more than 50 years, researchers around the world have been searching for a solution to Blacks famous "dividend … "traditional view" of dividend taxation, German decision-makers cut back their dividend payments in response to the reduced …
Persistent link: https://www.econbiz.de/10008906499
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Neutral taxation of shareholder income : a Norwegian tax reform proposal
Sørensen, Peter Birch - 2003
A Norwegian tax reform committee recently proposed a personal tax on the realized income from shares after deduction for an imputed risk-free rate of return. This paper describes the design of the proposed shareholder income tax and shows that it will be approximately neutral in several...
Persistent link: https://www.econbiz.de/10011509464
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What kind of Corporation Tax Regime?
Cnossen, Sijbren - 2014 - This version: 18 November 2014
This paper explores the taxation of corporations in the wider context of capital income taxation. The pros and cons of various income-based and cash-flow forms of corporation tax (CT) are discussed. The paper concludes that the dual income tax (DIT), which taxes all capital income at the...
Persistent link: https://www.econbiz.de/10010459664
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Gross Profit Taxation Versus Distributed Profit Taxation and Firm Performance : Effects of Estonia’s Corporate Income Tax Reform
Masso, Jaan - 2011
Systems of profit taxation are undergoing continuous change and are subject to numerous studies. This paper estimates the effect of the corporate tax reform in Estonia in the year 2000, a reform that was unique anywhere. This reform nullified the taxation of retained earnings and retained the...
Persistent link: https://www.econbiz.de/10013128074
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Neutral Taxation of Shareholder Income : A Norwegian Tax Reform Proposal
Sorensen, Peter Birch - 2021
A Norwegian tax reform committee recently proposed a personal tax on the realized income from shares after deduction for an imputed risk-free rate of return. This paper describes the design of the proposed shareholder income tax and shows that it will be approximately neutral in several...
Persistent link: https://www.econbiz.de/10013319753
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Why the Norwegian shareholder income tax is neutral
Södersten, Jan - 2019
This note extends the work by Sørensen (2005) and others by demonstrating why the Norwegian Shareholder Income Tax may be neutral between the two sources of equity funds, i.e. new share issues and retained earnings, despite the fact that the retention of earnings to finance new investment does...
Persistent link: https://www.econbiz.de/10011967007