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Cross-border loss offset can fuel tax competition

Haufler, Andreas; Mardan, Mohammed - 2013

multinational firms choose the size of a risky investment and host countries endogenously choose tax rates. We show that coordinated …

Persistent link: https://www.econbiz.de/10009691622

Do payroll tax cuts raise youth employment?

Egebark, Johan; Kaunitz, Niklas - 2013

In 2007, the Swedish employer-paid payroll tax was cut on a large scale for young workers, substantially reducing labor costs for this group. We estimate a small impact, both on employment and on wages, implying a labor demand elasticity for young workers at around -0.31. Since the tax reduction...

Persistent link: https://www.econbiz.de/10010224817

Do payroll tax cuts raise youth employment?

Egebark, Johan; Kaunitz, Niklas - 2014

In 2007, the Swedish employer-paid payroll tax was cut on a large scale for young workers, substantially reducing labor costs for this group. Using Difference-in- Differences paired with exact matching, we estimate a small impact, both on employment and on wages, implying a labor demand...

Persistent link: https://www.econbiz.de/10010228742

M&A and the tax benefits of debt-financing

Scheuering, Uwe - 2014

financing decisions of particular acquisitions might not be independent from other investment decisions. Therefore, I analyze …

Persistent link: https://www.econbiz.de/10010258801

Investment impact of tax loss treatment : empirical insights from a panel of multinationals

Dreßler, Daniel; Overesch, Michael - 2010

effects of tax loss treatment can be expected. First, firms make their investment decisions in the face of potential future … losses. Then, the various types of conceivable loss offset provisions affect investment decisions. Secondly, existing loss … carryforwards resulting from losses in the past affect the tax rate-elasticity of current investment decisions. The empirical …

Persistent link: https://www.econbiz.de/10008759947

Cross-border loss offset can fuel tax competition

Haufler, Andreas; Mardan, Mohammed - 2013

multinational firms choose the size of a risky investment and host countries endogenously choose tax rates. We show that coordinated …

Persistent link: https://www.econbiz.de/10009720323

The Incentive Effects of R&D Tax Credits : An Empirical Examination in an Emerging Economy

Chen, Ming-Chin - 2016

This paper investigates whether an increase in the R&D tax credit rate stimulates firms' incremental R&D spending. We find that the increase in the credit rate has a positive effect on the R&D spending of high-tech firms with taxable status, but does not have the same positive effect on non-high...

Persistent link: https://www.econbiz.de/10012980101

Shifting-Profits Through Tax Loopholes. Evidence from Ecuador

Chalendard, Cyril Romain - 2017

Based on a natural experiment that took place in Ecuador in the context of a capital outflow tax, this paper presents suggestive evidence of the emergence of an abnormal transfer pricing behavior. We exploit the fact that some imports were eligible to a tax-credit measure aiming to offset the...

Persistent link: https://www.econbiz.de/10012964692

Should Interest Expenses Be Tax Deductible?

Karpavicius, Sigitas - 2015

This paper analyzes how shareholder wealth, firm characteristics, and public finance would be impacted if tax deductibility of interest expenses were eliminated. We find that shareholder value would decrease by 3.5%. Under the new regime, firms would be smaller and less levered, would have less...

Persistent link: https://www.econbiz.de/10013035951

Tax Lobbying and Corporate Political Activity : How Do Firms Seek Tax Relief?

Barrick, John A. - 2014

Corporate lobbying is an important and growing component of firms' corporate political activity. According to recent reports, 2,220 organizations spent $773 million on 6,500 tax lobbyists in the 2011-2012 Congress with the number of tax lobbyists predicted to grow 30 percent by 2014 (Byrnes...

Persistent link: https://www.econbiz.de/10013046817