Results 51 to 60 of about 1,037,356 (209)

Progresividad y redistribución del impuesto de renta societario en Europa y Latinoamérica

Suma de Negocios, 2017
This paper aims to identify the impact of corporate income tax on the redistribution of income in Europe and Latin America, through the analysis of the social and corporate taxation systems.
Víctor Andrés Reyes Moreno
doaj   +1 more source

Capital Structure, Corporate Taxation and Firm Age [PDF]

This paper analyzes the relationship between capital structure, corporate taxation and firm age. We adapt a standard model of optimal capital structure choice under corporate taxation, focusing on the financing and investment decisions a young firm is ...
Matthias St?ckl, Hannes Winner, Michael Pfaffermayr   +2 more
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ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM) [PDF]

Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and distribution effects of tax reforms.
Spengel, Christoph, Finke, Katharina, Reister, Timo, Heckemeyer, Jost Henrich   +3 more
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Differential Taxation and Corporate Futures-Hedging [PDF]

Using a two-moment decision model this paper analyzes corporate hedging behavior in the presence of unified and differential income taxation. We start with the well-known result that risk-taking may increase when income tax rates increase and, therefore,
Wahl, Jack E., Broll, Udo
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(Why) Do we need Corporate Taxation? [PDF]

Tax rates on corporate income have considerably come down in the process of tax competition and further pressures are evident. Against this background, the paper discusses possible benefits of corporate income taxation that may be at risk. In particular,
Alfons Weichenrieder
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The Nexus among Domestic Investment, Taxation, and Economic Growth in Germany: Cointegration and Vector Error Correction Model Analysis

Journal of Smart Economic Growth, 2020
The development of endogenous growth theory has opened an avenue through which the effects of taxation on economic growth can be explored. Indeed, several empirical studies have examined the effect of many criteria, typically measured as domestic ...
Sayef Bakari, Ali Ahmadi, Sofien Tiba
doaj  

ACTUAL CHALLENGE IN INTERNATIONAL CORPORATE TAXATION: SHIFTING THE OBLIGATION OF CONDUCT INTO OBLIGATION OF RESULT

Journal of Liberty and International Affairs, 2022
The research answered whether cooperation in ruling corporate taxation, a traditional obligation of conduct of sovereign states, was undergoing profound transformation into the obligation of result. The analyzed topic was not whether the tax authorities
Mihaela Tofan
doaj  

Financial leverage and corporate taxation: Evidence from German corporate tax return data [PDF]

We estimate the impact of effective profit taxation on the financial leverage of corporations on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major ...
Steiner, Viktor, Dwenger, Nadja
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Corporate income tax and the taxation of income from capital:Some evidence from the past reforms and the present debate on corporate income taxation in Belgium. [PDF]

Any assessment of the effects of a tax reform has to be based on indicators of effective taxation. Various indicators have been developed to measure the effective taxation of income from capital.
Christian Valenduc
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Taxation and the Evolution of Aggregate Corporate Ownership Concentration [PDF]

Legal rules, politics and behavioral factors have all been emphasized as explanatory factors in analyses of the determinants of the concentration of corporate ownership and stock market participation.
Mihir A. Desai, Dhammika Dharmapala, Winnie Fung   +2 more
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