Narrow search
Showing 1 - 10 of 70,457
Cover Image
The impact of introducing an interest barrier : evidence from the German corporation tax reform 2008
Buslei, Hermann; Simmler, Martin - 2012
' capital structure, investment and profitability. The identification of the causal effects is based on the escape clauses in … base. In general, in the short term, no negative investment effects are caused by the TCR. This suggests that a part of the …, investment might also be fixed in the short-run for example due to long-lasting contracts. -- Thin capitalization ; earnings …
Persistent link: https://www.econbiz.de/10009579254
Cover Image
Effects of corporate tax reforms on SMEs' investment decisions under the particular consideration of inflation
Nam, Chang-woon; Radulescu, Doina - 2005
incentive effects of such reforms on the SMEs’ investment decisions adopting simple present value model. Ceteris paribus tax …
Persistent link: https://www.econbiz.de/10003007627
Cover Image
The effects of a tax allowance for growth and investment : empirical evidence from a firm-level analysis
Petutschnig, Matthias; Rünger, Silke - 2017
of the European Commission's recent proposal of an Allowance for Growth and Investment (AGI). We use the introduction …
Persistent link: https://www.econbiz.de/10011747429
Cover Image
The effects of a tax allowance for growth and investment : empirical evidence from a firm-level analysis
Petutschnig, Matthias; Rünger, Silke - 2017
of the European Commission's recent proposal of an Allowance for Growth and Investment (AGI). We use the introduction …
Persistent link: https://www.econbiz.de/10011707045
Cover Image
Internal Finance and Investment : Evidence from the Undistributed Profits Tax of 1936-1937
Calomiris, Charles W. - 1993
Recent theoretical approaches have linked shifts in firms' internal funds and investment spending, holding constant … underlying investment opportunities. An important impediment to convincing tests of these models is the lack of firm-level data …) in the 1930s, to identify firms' relative cost of internal and external funds and analyze its effect on firms' investment …
Persistent link: https://www.econbiz.de/10012474672
Cover Image
Steuerreformen und Unternehmensentscheidungen : eine empirische Analyse der deutschen Steuerpolitik mit besonderem Schwerpunkt auf die Steuerreform 2000
Blasch, Frank - 2008
Dass Steuern ökonomische Entscheidungen beeinflussen, ist unbestritten. Für die Politik ist es daher elementar, etwas über die Auswirkungen des Steuerrechts auf das Verhalten der Steuerpflichtigen zu wissen. Die Analyse einer vergangenen Steuerreform als natürliches Experiment kann vor...
Persistent link: https://www.econbiz.de/10011955403
Cover Image
The shaky case for a business cash-flow tax over a business income tax
Batchelder, Lily L. - In: National tax journal 70 (2017) 4, pp. 901-935
Persistent link: https://www.econbiz.de/10011833861
Cover Image
Taxation and economic growth in Latin America
Canavire-Bacarreza, Gustavo; Martinez-Vazquez, Jorge; … - 2013
Tax policy is among the most common and relevant instruments in the toolkit of policy-makers when thinking about promoting growth, yet there is not compelling evidence regarding its effect in Latin American countries. Using a variety of approaches, we estimate the effects on growth of the most...
Persistent link: https://www.econbiz.de/10011303246
Cover Image
Tax reforms and inter-temporal shifting of corporate income: evidence from tax records in Slovakia
Bukovina, Jaroslav; Lichard, Tomáš; Palguta, Ján; … - 2020
Persistent link: https://www.econbiz.de/10012302339