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An ex-ante assessment of the AGI : firm-level evidence from Belgian tax return data
Buyl, Pieter; Roggeman, Annelies; Verleyen, Isabelle - In: CESifo economic studies : a joint initiative of the … 68 (2022) 1, pp. 46-72
Persistent link: https://www.econbiz.de/10012876568
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C and S corporation banks : did Trump's tax reform lead to differential effects?
Thi, Hoang Ha Nguyen; Weichenrieder, Alfons J. - 2021
The US Tax Cuts and Jobs Act (TCJA) led to a drastic reduction in the corporate tax and improved the treatment of C corporations compared to S corporations. We study the differential effect of the TCJA on these types of corporations using key economic variables of US banks, such as the number of...
Persistent link: https://www.econbiz.de/10012697714
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An economic assessment of the evolution of the corporate tax system in Italy
Zangari, Ernesto - 2020
Persistent link: https://www.econbiz.de/10012300496
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The effect of an allowance for corporate equity on capital structure : evidence from Austria
Petutschnig, Matthias; Rünger, Silke - In: Public finance review : PFR 50 (2022) 5, pp. 597-642
Persistent link: https://www.econbiz.de/10013388963
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Corporate taxes and initial public offerings : evidence from the tax cuts and jobs act
Edwards, Alexander; Hutchens, Michelle L. - In: National tax journal 77 (2024) 1, pp. 75-109
Persistent link: https://www.econbiz.de/10014504645
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The TCJA and domestic corporate tax rates
Dobridge, Christine L.; Kennedy, Patrick; Landefeld, Paul; … - 2023
Persistent link: https://www.econbiz.de/10014490804
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Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost Henrich; Reister, Timo; … - 2010
base broadening. Its implications are thus not unique to Germany. Especially in view of the current economic crisis … heart of the academic and political debate in Germany and other countries. In this paper we present a new corporate …
Persistent link: https://www.econbiz.de/10010300509
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Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2011
base broadening. Its implications are thus not unique to Germany. Especially in view of the current economic crisis … heart of the academic and political debate in Germany and other countries. In this paper we present a new corporate …
Persistent link: https://www.econbiz.de/10010304812
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Tax loss offset restrictions - last resort for the treasury? An empirical evaluation of tax loss offset restrictions based on micro data
Dwenger, Nadja - 2008
In Germany, the tax loss carry-forward of corporations significantly increased over the last decade. At the same time … simulation model for the corporate sector in Germany to evaluate the fiscal effects of these restrictions. Additionally …
Persistent link: https://www.econbiz.de/10010324254
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Taxes and the Valuation of Dividends : A Study of Dividend Announcements in Germany
Haesner, Christian - 2011
This paper investigates the impact of the 2001 tax reform in Germany on dividend announcement returns. With this major … valuation implications of dividends in Germany. Controlling for signaling and agency cost effects of dividends we find that the …
Persistent link: https://www.econbiz.de/10013126940