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A New Summary Measure of the Effective Tax Rate on Investment

Gordon, Roger H.; Kalambokidis, Laura; Slemrod, Joel B. - 2021

factors, including resale of assets (churning), risk, pure profits, debt finance and arbitrage, and choice of organizational …

Persistent link: https://www.econbiz.de/10013218702

Taxation, Corporate Financial Policy and the Cost of Capital

Auerbach, Alan J. - 2021

The cost of capital plays an important role in the allocation of resources among competing uses in a decentralized market system. The purpose of this paper is to organize and present what is known and what is hypothesized about the effects of taxation on the incentive to invest, via the cost of...

Persistent link: https://www.econbiz.de/10013232028

Pareto-improving minimum corporate taxation

Hebous, Shafik; Keen, Michael - 2021

Persistent link: https://www.econbiz.de/10013282695

Corporate tax policy under the Labour government, 1997 - 2010

Maffini, Giorgia - 2013

Persistent link: https://www.econbiz.de/10009739645

Tax Competition and Profit Shifting : On the Relationship between Personal and Corporate Tax Rates

Fuest, Clemens; Weichenrieder, Alfons J. - 2021

The residence-based taxation of interest income in the EU faces the difficulty that taxpayers may evade taxation by holding bank accounts in other countries. The EU therefore makes considerable efforts to achieve cooperation among EU member states in order to improve tax enforcement. The present...

Persistent link: https://www.econbiz.de/10013320356