The effects on investment incentives of an allowance for corporate equity tax system : the Belgian case as an example
Year of publication: |
2018
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Authors: | Bachmann, Carmen ; Baumann, Martin M. ; Richter, Konrad |
Published in: |
Review of quantitative finance and accounting. - New York, NY : Springer, ISSN 0924-865X, ZDB-ID 1087855-5. - Vol. 51.2018, 4, p. 943-965
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Subject: | Allowance for corporate equity | Fairness tax | Notional interest deduction | Reinvestment incentive | Belgien | Belgium | Steuerreform | Tax reform | Steuervergünstigung | Tax incentive | Körperschaftsteuer | Corporate income tax | Italien | Italy | Steuerwirkung | Tax effects | Investitionspolitik | Investment policy | Österreich | Austria |
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