Corporate Taxes
Corporate Taxes and the Location of Intangible Assets Within Multinational Firms
... its corporate tax rate and aggravates the race–to–the–bottom in corporate ...decisive corporate human capital (see ...their corporate tax rate do not only gain higher pre–tax profits but may ...
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Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms
... the corporate affiliates intangible investments should be ...others, corporate taxes and profit shifting considerations plausibly matter for this ...low corporate tax ...
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Identification of causes of differences in statutory and effective rates of corporate taxes
... ective taxes on the change of the statutory corporate tax rate and the possible infl uence of the policy of depreciation on changes in the eff ective tax rates of corporate ...
8
Banks, debt and risk: assessing the spillovers of corporate taxes
... financial companies (Feld et al., 2013, and Huizinga et al., 2008). Keen and de Mooij (2016), Hemmelgarn and Teichmann (2015), and Heckemeyer and de Mooij (2016) show that the capital structure of international banks is ...
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Cross-Border Acquisitions and Corporate Taxes: Efficiency and Tax Revenues
... The related theoretical literature on FDI and taxes is surveyed in Navaretti and Ven- ables (2004). However, this literature does not explicitly address the tax effects of the different entry modes: greenfield, ...
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The Role of Corporate Taxes in the Decline of the Startup Rate
... The business startup rate in the United States has exhibited a large secular decline in recent decades. The reasons behind the decline are not well understood. This paper hypothesizes that the startup rate declined in ...
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Adjustment of the WACC with Subsidized Debt in the Presence of Corporate Taxes: the N-Period Case
... by the risks of the project, not the financing structure." On the other hand, Krishnaswami and Subramaniam, 2000 and Fratantoni and Niculescu, 2005 discuss the effect of subsidy in interest in the acquisitions of ...
15
Do higher corporate taxes reduce wages? : Micro evidence from Germany
... Credible empirical evidence on the incidence of corporate taxes is scarce. Sufficient and exogenous variation in corporate tax rates is essential for identifying the causal effect of higher ...
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The Euro crisis: Implications for the internal market and harmonisation of corporate taxes. CEPS Policy Brief No. 269, May 2012
... on corporate taxation in the context of the euro crisis is not part of a European policy initiative towards any kind of tax harmonisation with the goal to improve the functioning of the internal market of the 27 ...
6
The Effects of Corporate Taxes on Business Behavior - Microsimulation and Meta-Analyses
... the corporate debt ...future taxes owed on an extra dollar of income earned today (see, ...the corporate debt ratio according to meta-regression results in Chapter 6 amounts to a value of ...the ...
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The Impact of State Corporate Taxes on FDI Location
... paid taxes in every country and/or state where they are located and also in their home ...for taxes paid to foreign governments (Japan and United Kingdom in this ...to corporate income ...
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Do corporate taxes harm economic performance? Explaining distortions in R&D- and export-intensive UK firms
... are paid up-front, which require sufficient cash-flows that are usually derived from external sources. Furthermore, one should not ignore that R&D projects are highly uncertain addingto R&D firms’ extra liquidity ...
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Integration of Corporate and Shareholder Taxes
... In addition to accrual taxation of changes in share values, shareholders would be taxed on dividends from U.S. and foreign companies. Dividends from U.S. companies would be subject to shareholder-credit integration, ...
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TURKISH TAX SYSTEM IN GENERAL. Income Taxes, such as Individual Income Tax and Corporate Income Tax
... determining corporate income. Basically, net corporate income is defined as the difference between the net worth of assets owned at the beginning and at the end of the fiscal ...
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On the Incidence of Substituting Consumption Taxes for Income Taxes
... consumption taxes (the goods and services tax or GST), with o¤setting reductions in income tax ...consumption taxes are not — everyone pays the same rate irrespective of ...the taxes on luxury goods ...
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Taxes For Dummies.pdf
... your taxes, you may want all the help you can get! Use the Internet for what it’s best at doing — possibly saving you time tracking down factual information or other ...and taxes make you mad — a number of ...
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Reforming Indirect Taxes in India : Role of Environmental Taxes
... commodity taxes is altered when one of the consumption commodities generates an ...other taxes in a general-equilibrium ...distortionary taxes are ...existing taxes. Their study indicates that ...
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The Basics of Taxes
... of paycheck (except for self- employed) • Individuals who earn income from working for pay • Employers • Social Security program • Medicare program.. What is Medicare[r] ...
22
Property taxes
... property taxes have relatively low economic costs. A survey of US property taxes found that every dollar collected reduced economic output by just six to 16 ...property taxes are efficient relative ...
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Taxes and the location of targets
... There is a very large literature on the impact of taxes on FDI. Surveys and meta-analyses include de Mooij and Ederveen (2008), and Feld and Heckemeyer (2011). This literature finds a substantial impact of ...
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