corporate taxation
The Role of Corporate Taxation in a Large Welfare State
... (ii) Corporate taxation and social insurance can have equivalent effects on unemployment and outbound FDI; (iii) While a tax increase can raise corporate tax revenue, it is rather likely to worsen ...
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Corporate Taxation and Multinational Activity
... of corporate taxation on multinational ...of corporate taxation: parent and host country statutory corporate tax rates, withholding tax rates, and parent and host country depreciation ...
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Capital Structure, Corporate Taxation and Firm Age
... with corporate taxation and endoge- nous financing decisions that allows to derive empirically testable hypotheses regarding the relationship between corporate taxation, firm age and debt fi- ...
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Corporate Taxation in the Open Economy without Pareto
... optimal corporate tax rates differ when firm productivities are drawn from a lognormal distribution instead of a Pareto, the literature standard, in a model of monopo- listic ...optimal corporate tax ...the ...
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Foreign (in)direct investment and corporate taxation
... of corporate taxation with respect to a multinational’s investment decision, in which the multinational can pursue either a direct or an indirect investment ...three corporate entities and opens up ...
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Aspects concerning corporate taxation in the European Union
... years, corporate taxation generates significant challenges for governments, taking into account the importance of the stimulation of entrepreneurial activity, and especially the activity of the companies, ...
7
Corporate Taxation in the Open Economy without Pareto
... optimal corporate tax rates differ when firms draw their productivity from a log-normal distribution, which better fits the data, instead of a Pareto distribution, the literature standard, in a model with ...
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Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU
... of corporate taxation in Europe, brought about either by a closing of current tax loopholes (caused by discriminatory tax breaks) or by a minimum corporate tax rate in the EU as proposed by the ...
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Sector and size effects on effective corporate taxation
... lower taxation share the common characteristic of being industries operating in domestic markets rather than on a truly international ...effective corporate taxation is lower in this sector, whatever ...
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The Relationship between Privatization and Corporate Taxation Policies
... private firms through the strategic interaction between public and private firms. How the effect of the foreign ownership share on privatization changes with the corporate taxation policy and minimum profit ...
22
Essays on corporate taxation
... way corporate taxes affect firms’ investment ...international corporate taxation to concentrate exclusively on multinational companies 1 , so one of the main goal of this paper is to show that the ...
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Corporate taxation and exports
... in corporate taxation incidence and we focus on firm responses to corporate taxation ...change corporate tax rates, by virtue of firms’ heterogeneity in the composition of their capital ...
22
A Note on Corporate Taxation, Limited Liability and Asymmetric Information
... Becker and Fuest (forthcoming) turns to asymmetric information to ad- dress the issue. The authors present a simple model and proceed step by step to achieve their goal. They consider an environment where entrepre- neurs ...
9
Corporate Taxation, Debt Financing and Foreign Plant Ownership
... decisions of firms for the case of international debt shifting activities of foreign- owned firms. The theoretical framework delivers testable hypotheses on (i) the average difference between the DR of national and ...
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(Why) Do we need Corporate Taxation?
... a corporate income tax is just one way to curb income ...the corporate income basket is taxed the same in the two baskets and therefore that shifting brings no tax ...
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The Impact of Personal and Corporate Taxation on Capital Structure Choices
... income taxation are mainly based on single country ...personal taxation. Graham (1999) analyses the effects of personal income taxation using cross-sectional differences in US companies’ payout ra- ...
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Corporate Taxation Chapter Eight: Taxable Acquisitions
... 2. If the Target corporation sells assets, then it would want to allocate proceeds to those capital assets producing long-term capital gain. For individuals, there is a tax rate differential for long-term capital gains, ...
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Corporate Taxation and Corporate Governance
... of corporate taxes, but, importantly, do not introduce a deductibility provision for the cost of finance (Chetty and Saez, ...Therein, corporate taxes do not change the incentives to invest in perks and, as ...
35
18 Mmmm. Corporate Taxation in an International Context
... differential taxation in practice, notably in relation to natural resources such as North Sea oil, but these examples are comparatively ...business taxation, and OECD initiatives on ‘harmful tax ...
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Corporate Taxation and Investment.
... Since the 1970’s, an active literature has developed that addresses the role of corporate governance in solving principal–agent problems of the firm. The first papers in the literature detailed how the separation ...
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