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Year of publication
Subject
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Steuerbelastung 4,519 Tax burden 4,267 Deutschland 1,204 Germany 1,104 Unternehmensbesteuerung 726 Corporate taxation 722 Theorie 722 Theory 721 tax burden 583 Einkommensteuer 558 Income tax 544 USA 513 United States 494 Steuerreform 466 Tax reform 441 EU-Staaten 399 EU countries 396 Steuerpolitik 386 Tax policy 354 Steuerwirkung 336 Tax effects 324 fiscal policy 288 Körperschaftsteuer 283 Corporate income tax 277 OECD-Staaten 258 OECD countries 254 taxation 254 Schätzung 247 Tax rate 238 Steuertarif 236 Estimation 234 Vergleich 227 Welt 221 Comparison 218 tax rates 218 Multinationales Unternehmen 216 public debt 215 World 211 tax revenue 211 Transnational corporation 194
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Online availability
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Free 1,737 Undetermined 424 CC license 38
Type of publication
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Book / Working Paper 3,090 Article 1,987 Journal 17 Other 1
Type of publication (narrower categories)
All
Article in journal 1,486 Aufsatz in Zeitschrift 1,486 Graue Literatur 1,195 Non-commercial literature 1,195 Working Paper 925 Arbeitspapier 879 Aufsatz im Buch 366 Book section 366 Hochschulschrift 308 Thesis 234 Bibliografie enthalten 93 Bibliography included 93 Amtsdruckschrift 90 Government document 90 Dissertation u.a. Prüfungsschriften 68 Collection of articles of several authors 59 Sammelwerk 59 Advisory report 45 Gutachten 45 Konferenzschrift 32 Aufsatzsammlung 25 Statistik 24 Conference proceedings 21 Article 19 Statistics 19 Conference paper 18 Konferenzbeitrag 18 Rezension 15 Lehrbuch 11 Mehrbändiges Werk 10 Multi-volume publication 10 Textbook 9 Collection of articles written by one author 7 Sammlung 7 Systematic review 6 Übersichtsarbeit 6 Forschungsbericht 5 Handbook 5 Handbuch 5 Mikroform 4
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Language
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English 2,877 German 1,355 Undetermined 405 French 112 Dutch 96 Russian 62 Portuguese 41 Spanish 36 Polish 29 Italian 26 Danish 11 Czech 10 Swedish 9 Bulgarian 6 Finnish 6 Croatian 5 Hungarian 5 Norwegian 3 Slovak 3 Ukrainian 3 Lithuanian 2 Multiple languages 2 Romanian 2 Kazakh 1 Slovenian 1 Serbian 1 Turkish 1
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Author
All
Spengel, Christoph 124 Schneider, Friedrich 122 Jacobs, Otto H. 43 Boss, Alfred 42 Fuest, Clemens 37 Fullerton, Don 37 Bach, Stefan 35 Razin, Asaf 33 Steiner, Viktor 26 Elschner, Christina 24 Poterba, James M. 22 Tsadḳah, Efrayim 22 Grubert, Harry 21 Bühn, Andreas 20 Dreher, Axel 20 Kotlikoff, Laurence J. 20 Mooij, Ruud A. de 20 Sureth, Caren 20 Lammersen, Lothar 18 Maiterth, Ralf 18 Stern, Volker 18 Beznoska, Martin 17 Oestreicher, Andreas 17 Reister, Timo 17 Gokhale, Jagadeesh 16 Leeper, Eric M. 16 Peichl, Andreas 16 Walker, Todd B. 16 Weimann, Joachim 16 Devereux, Michael P. 15 Hundsdoerfer, Jochen 15 Klemm, Alexander 15 Schneider, Friedrich G. 15 Altshuler, Rosanne 14 Egger, Peter 14 Finke, Katharina 14 Kiesewetter, Dirk 14 Klinglmair, Robert 14 Cremer, Helmuth 13 Den Haan, Wouter J. 13
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Institution
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International Monetary Fund (IMF) 327 International Monetary Fund 197 National Bureau of Economic Research 74 OECD 38 Zentrum für Europäische Wirtschaftsforschung 18 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 17 CESifo 7 Christian-Albrechts-Universität zu Kiel / Institut für Weltwirtschaft 7 Bundesverband der Deutschen Industrie 6 Rheinisch-Westfälisches Institut für Wirtschaftsforschung 6 Stiftung Familienunternehmen 6 European Commission / Directorate-General for Taxation and Customs Union 5 Europäische Kommission / Generaldirektion Steuern und Zollunion 5 Fraser Institute 5 Institute for the Study of Labor (IZA) 5 Verlag Dr. Kovač 5 Bund der Steuerzahler / Karl-Bräuer-Institut 4 Center for Research in Economics, Management and the Arts (CREMA) 4 Eidgenössische Steuerverwaltung 4 Finanzwissenschaftliches Forschungsinstitut <Köln> 4 Ifo-Institut für Wirtschaftsforschung 4 Institut für Volkswirtschaftslehre, Johannes-Kepler-Universität Linz 4 RWI - Leibniz-Institut für Wirtschaftsforschung 4 Österreichisches Institut für Wirtschaftsforschung 4 Bund der Steuerzahler / Deutsches Steuerzahlerinstitut 3 C.E.P.R. Discussion Papers 3 Deutschland / Bundesministerium der Finanzen / Wissenschaftlicher Beirat 3 European Conference of Ministers of Transport 3 Europäische Kommission / Generaldirektion Wirtschaft und Finanzen 3 Europäische Kommission / Statistisches Amt 3 Hoger Instituut voor de Arbeid <Löwen> 3 Ifo Institut 3 Institut für Weltwirtschaft (IfW) 3 Institute for Fiscal Studies 3 International Bureau of Fiscal Documentation 3 Internationaler Währungsfonds / Fiscal Affairs Department 3 Maxwell Graduate School of Citizenship and Public Affairs 3 Schweiz 3 Schweiz / Bundesamt für Statistik 3 Springer Fachmedien Wiesbaden 3
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Published in...
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IMF Staff Country Reports 187 IMF Working Papers 122 CESifo working papers 73 Working paper / National Bureau of Economic Research, Inc. 73 NBER working paper series 71 NBER Working Paper 66 National tax journal 48 Europäische Hochschulschriften / 5 47 Discussion paper 35 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 32 CESifo Working Paper Series 29 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 29 Discussion paper / Centre for Economic Policy Research 27 ZEW discussion papers 27 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 26 Discussion paper series / IZA 25 Economisch statistische berichten : ESB 25 International tax and public finance 24 Working paper 24 Steuer, Wirtschaft und Recht : SWR 23 Advances in taxation 21 FinanzArchiv : European journal of public finance 19 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 18 Diskussionsbeitrag / Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, Lehrstuhl für Finanzwissenschaft 17 MPRA Paper 17 CESifo Working Paper 16 Der Betrieb 16 Journal of public economics 16 Bulletin de documentation / Service Public Fédéral Finances, Service d'Etudes et de Documentation 15 IZA Discussion Paper 15 ZEW-Wirtschaftsanalysen : Schriftenreihe des ZEW 15 Betriebs-Berater : BB 14 Ifo-Schnelldienst 14 Openbare uitgaven : zin en omvang van de overheidsuitgaven ; publikatie van de Stichting Instituut voor Onderzoek van Overheidsuitgaven te 's-Gravenhage 14 SpringerLink / Bücher 14 Texto para discussão / Instituto de Pesquisa Econômica Aplicada 14 Tax policy and the economy 13 Unternehmen und Steuern 13 ZEW - Centre for European Economic Research Discussion Paper 13 Applied economics 12
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Source
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ECONIS (ZBW) 4,382 RePEc 501 USB Cologne (EcoSocSci) 137 EconStor 67 BASE 3 ArchiDok 3 Other ZBW resources 2
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Showing 1 - 50 of 5,095
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Measuring tax burden efficiency in OECD countries : an international comparison
Afonso, António; Montes, Ana Patricia; Domínguez … - 2024
In this paper, we estimate the potential tax burden in a panel data set comprising OECD countries over the period 2000-2021. To this end, we use non-parametric and parametric techniques: Data Envelopment Analysis (DEA) and Stochastic Frontier Analysis (SFA). In this way, it will be possible for...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015065230
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Corporate taxes and labor market informality evidence from China
Deng, Guoying; Du, Pengcheng; Hernandez, Manuel A.; Xu, Shu - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014582860
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How business income measures affect income inequality and the tax burden
Aaberge, Rolf; Francesconi, Marco; Modalsli, Jørgen; … - 2024
This paper presents estimates of income concentration and inequality for Norway using a new comprehensive measure of income, which identifies business income as it is earned by companies rather than when it is paid out as dividends to owners. We assemble several sources of high quality register...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015125505
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How business income measures affect income inequality and the tax burden
Aaberge, Rolf; Modalsli, Jørgen; Francesconi, Marco; … - 2024
This paper presents estimates of income concentration and inequality for Norway using a new comprehensive measure of income, which identifies business income as it is earned by companies rather than when it is paid out as dividends to owners. We assemble several sources of high quality register...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015110716
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Estimating the distributional burden of general sales tax in Pakistan
Ara, Iffat - In: The Pakistan development review : PDR 62 (2023) 3, pp. 395-408
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014425749
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The impact of inequality on the informal economy in Latin America and the Caribbean with a MIMIC model
Takanohashi, Marcos; Ribeiro, Marcel; Schneider, Friedrich - 2023
Vast literature is available covering main Informal Economy (IE) causes and consequences for Latin America and Caribbean (LAC), but its size estimation has been mainly limited to worldwide models applied to the region. This paper proposes a MIMIC Base Model using a data set composed by 41...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014285538
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Atlantic Canada vs. New England : a policy competitiveness scorecard
Eisen, Ben; Emes, Joel - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015191263
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Efficient property value estimation for single-family homes in central Florida
Lozano, Sebastián; Gutiérrez Moya, Ester; Klizentyte, … - In: International transactions in operational research : a … 32 (2025) 5, pp. 2952-2980
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Abgabenleistung nach Einkommensarten
Fink, Marian; Rocha-Akis, Silvia - Österreichisches Institut für Wirtschaftsforschung - 2025
Die Studie untersucht den Beitrag der unterschiedlichen Einkommensarten, insbesondere der Einkommen aus unselbständiger Beschäftigung zur Finanzierung der öffentlichen Haushalte im Jahr 2019. Neben dem typischerweise dargestellten Aufkommen aus direkten Abgaben (Sozialbeiträge und...
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Understanding distributional impacts of carbon pricing : insights from comparative analysis
Immervoll, Herwig; Linden, Jules; O'Donoghue, Cathal; … - 2025
Carbon pricing is becoming increasingly common but raises equity concerns and is frequently perceived as putting higher burdens on the poor than the rich. This chapter discusses the reasons for unequal carbon price burdens across countries and population groups, through the lens of a comparative...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015402649
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Differential impact of taxation on food items
Ara, Iffat; Masood Ahmed, Qazi - In: The Lahore journal of economics 27 (2022) 1, pp. 1-19
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Correlations of taxation and macroeconomic indicators in the OECD member countries from 2014 to the first year of the crisis caused by COVID-19
Lentner, Csaba; Hegedűs, Szilárd; Nagy, Vitéz - In: Journal of risk and financial management : JRFM 15 (2022) 10, pp. 1-17
This paper explores the characteristics and inter-relationships of tax systems in the OECD countries over the period 2014-2020, i.e., from a relatively consolidated economic period until the end of the first year of the COVID-19 pandemic. A predictable tax system is essential for the proper...
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China's VAT reform, enterprises tax burden and innovation
Feng, Haibo; Liu, Sheng; Xu, Fei - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013454387
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The impact of performance improvement of the tax system on the economic growth of developing countries based on the experience of the European Union
Serikova, Madina; Sembiyeva, Lyazzat; Orozonova, Azyk; … - In: Montenegrin journal of economics 18 (2022) 4, pp. 203-214
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013429055
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Measuring Tax Burden Efficiency in OECD Countries: An International Comparison
Afonso, António; Montes, Ana Patricia; Domínguez, José M. - 2024
In this paper, we estimate the potential tax burden in a panel data set comprising OECD countries over the period 2000-2021. To this end, we use non-parametric and parametric techniques: Data Envelopment Analysis (DEA) and Stochastic Frontier Analysis (SFA). In this way, it will be possible for...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015096784
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How Business Income Measures Affect Income Inequality and the Tax Burden
Aaberge, Rolf; Francesconi, Marco; Modalsli, Jørgen; … - 2024
This paper presents estimates of income concentration and inequality for Norway using a new comprehensive measure of income, which identifies business income as it is earned by companies rather than when it is paid out as dividends to owners. We assemble several sources of high quality register...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015175261
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How Business Income Measures Affect Income Inequality and the Tax Burden
Aaberge, Rolf; Modalsli, Jorgen Heibo; Francesconi, Marco; … - 2024
This paper presents estimates of income concentration and inequality for Norway using a new comprehensive measure of income, which identifies business income as it is earned by companies rather than when it is paid out as dividends to owners. We assemble several sources of high quality register...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015175270
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Market concentration and implicit taxes : analyzing Brazilian firms
Martinez, Antonio Lopo - In: RAUSP management journal 59 (2024) 4, pp. 402-417
Purpose - This study aims to explore the interplay between market concentration and implicit tax burdens in Brazil, offering a fresh perspective on the conventional belief of perfect competition. Design/methodology/approach - Data was sourced from Brazilian firms on the B3 stock exchange between...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015198683
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Economic and institutional drivers of trade-related illicit financial flows
Mpabe Bodjongo, Mathieu Juliot; Essomme, Fanny Kabwe … - In: Journal of economic criminology 4 (2024), pp. 1-11
This paper aims to examine the influence of controlling corruption, tax burden reduction, price stability and trade liberalization on trade-related illicit financial flows. The analysis focuses on a sample of 120 developing and emerging countries, drawn from data collected over the period...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014582240
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Entwicklung der Einkommensteuerbelastung in der aktuellen Legislaturperiode
Beznoska, Martin; Hentze, Tobias - 2024 - Stand: September 2024
Seit dem Jahr 2016 wurde der Einkommensteuertarif jährlich an die Inflation angepasst, um die sonst automatisch steigende durchschnittliche Belastung der Einkommen - die "kalte Progression" - auszugleichen. Zu diesem Zweck wurden Grundfreibetrag und Tarifeckwerte verschoben, sodass die...
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Evidence against the undertaxation of digital companies from the weighted effective tax rate method analysis
Peterka, Pavel; Stroukal, Dominik - In: International journal of economic sciences : IJES 13 (2024) 1, pp. 58-80
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Does Unequal Tax Burden Contribute to Women-Owned Businesses Leaving the Tax Net?
Ambel, Alemayehu A. - 2024
This study investigates gender disparities in the tax burden in Addis Ababa, Ethiopia, using data on 2,320 taxpayers for 2011 and 2012. A quantile regression analysis is employed to control for firm characteristics such as sector, size, and age. The results show that women-owned businesses are...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014516769
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Standortfaktor Körperschaftsteuer : Szenarien für mehr private Investitionen
Hentze, Tobias; Kauder, Björn; Obst, Thomas - Stiftung Familienunternehmen - 2024
Zusätzliche Investitionen von 57 Milliarden Euro würden bis 2033 entstehen, wenn die Körperschaftsteuer in Deutschland in fünf Schritten um insgesamt fünf Prozentpunkte gesenkt würde. Eine Simulation durch das IW Köln identifiziert auch Gewinne für die Arbeitnehmer.
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The role of shifts in the effective tax rate on the cost of equity
Rojo-Suárez, Javier; Alonso-Conde, Ana B. - In: Research in economics 78 (2024) 1, pp. 61-72
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The EU's new era of "fair company taxation" : the impact of DEBRA and Pillar Two on the EU Member States' effective tax rates
Gschossmann, Emilia; Heckemeyer, Jost H.; Müller, Jessica - 2024 - This version: 7 March 2024
The European Commission recently implemented the minimum tax directive (Pillar Two) to ensure that corporate profits are at least taxed at 15%. At the same time, it proposed a legislative initiative aimed at reducing the tax-induced distortions between debt and equity financing (debt-equity bias...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014504801
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Marginal effective tax rates for working families in Canada
Bazel, Philip - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014526350
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Steuerbelastung der Reichen in der Schweiz : eine vergleichende Analyse aufgrund verschiedener Modellrechnungen
Martínez, Isabel - 2024
Die vorliegende Auswertung im Auftrag von Oxfam Deutschland e. V. und dem Netzwerk Steuergerechtigkeit zeigt anhand einer Reihe von Modellhaushalten beispielhaft auf, wie hoch die Steuerbelastung in der Schweiz für reiche und sehr reiche Steuerzahler ist, und wie diese im Vergleich zu einer...
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Implied subsidies for tax incentives to increase wages and excess burden in Japan
Uemura, Toshiyuki - 2024
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Trade and domestic distortions : the case of informality
Carneiro, Rafael Dix; Goldberg, Pinelopi K.; Meghir, Costas - 2024
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Effects of stockholders' secondary tax liability on corporate investment
Lee, Jangwook - In: KDI-journal of economic policy 46 (2024) 2, pp. 1-20
This study analyzes the impact of secondary tax liability borne by stockholders, an exception to the principle of limited liability, on corporate investment. The paper constructs a model of a firm to examine the effect of this secondary tax liability, finding that the violation of limited...
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China's local government debt and firm tax burden
Yao, Yining; Guo, Min; Jiang, Ping; Xu, Lei - In: Pacific-Basin finance journal 87 (2024), pp. 1-18
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The effects of corporate taxation on the cost of bank loans
Thanh Luan Nguyen; Thanh Cong Nguyen; Thuy Tien Ho - In: Applied economics letters 31 (2024) 21, pp. 2244-2249
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Effective VAT rates, tax efficiency and burden : are some industries over-taxed in China?
Chang, Gene H.; Chen, Ye; Chang, Kathryn J. - In: The Chinese economy : translations and studies 57 (2024) 1, pp. 1-17
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Ultra-low tax regime in Imperial China, 1368-1911
Deng, Kent - 2021
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Corruption and tax burden : what is the joint effect on total factor productivity?
Kéïta, Kouramoudou; Laurila, Hannu - In: Economies : open access journal 9 (2021) 1/26, pp. 1-16
A common conclusion in the literature is that both corruption and taxation hamper economic growth. It is also plausible that both affect total factor productivity, which, by the famous Solow residual, is a vital driver of economic progress. Moreover, corruption and tax burden are supposed to be...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012484160
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The Impact of Inequality on the Informal Economy in Latin America and the Caribbean with a MIMIC Model
Takanohashi, Marcos; Ribeiro, Marcel; Schneider, Friedrich - 2023
Vast literature is available covering main Informal Economy (IE) causes and consequences for Latin America and Caribbean (LAC), but its size estimation has been mainly limited to worldwide models applied to the region. This paper proposes a MIMIC Base Model using a data set composed by 41...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014377436
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La presión fiscal equivalente en América Latina y el Caribe (1990-2021): Actualización y estado de situación en la salida de la pandemia de COVID-19
Morán, Dalmiro; Solera, Marco - 2023
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A poll of Canadians on the average family’s taxes
Fuss, Jake - 2023
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The Effectiveness of Open-Market Share Repurchases as a Method of Reducing Agency Costs and Tax Burden Simultaneously
Mori, Naoya; Hatakeda, Takashi - 2023
This study shows that payout policy depends on the market expectation of the repurchase completion rate, within the context of the free cash flow hypothesis. Our model formulates that the amount of agency costs that are unlikely to be reduced discounts the share price at the announcement of...
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The Moderating Effect of Tax Incentives on Effective Tax Rates and Cash Holdings in Brazilian Non-Financial Companies Listed on B3
Martinez, Antonio Lopo; Finck Gabler, Luzimara; … - 2023
This study examined the moderating effect of tax incentives on the relationship between effective tax rates and cash holdings of Brazilian non-financial institutions listed on the B3 stock exchange from 2017 to 2021. Using a panel linear regression model with a fixed effect and a statistical...
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The Effectiveness of Open-Market Share Repurchases as a Method of Reducing Agency Costs and Tax Burden Simultaneously
Mori, Naoya; Hatakeda, Takashi - 2023
This study shows that payout policy depends on the market expectation of the repurchase completion rate, within the context of the free cash flow hypothesis. Our model formulates that the amount of agency costs that are unlikely to be reduced discounts the share price at the announcement of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014355355
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Kyrk’s Students : Measuring the Distribution of Income and Taxes
Johnson, Marianne - 2023
In this paper, I consider the role women economists played in the production of U.S. income and tax distribution studies over three decades beginning in the 1920s. Although related to and clearly influenced by consumption economics, these studies evolved along the boundaries of three distinct...
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Tax Burden Reduction and Job Creation : A Sector-Specific Analysis in Brazil's [B]3 Companies
Martinez, Antonio Lopo; da Silva, Raimundo; Sarlo Neto, … - 2023
Fiscal theory posits that taxes and levies directly affecting labor costs can impact employment rates. Prior studies examined the effects of corporate taxation on employment and discovered significant short- and long-term relationships between tax revenue and employment rates. Our research...
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Tax effects on foreign direct investment : just a rerouting
Erokhin, Dmitry - In: The world economy : the leading journal on … 46 (2023) 9, pp. 2808-2834
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Does capital bear the burden of local corporate taxes? : evidence from Germany
Ardalan, Aria; Kessing, Sebastian; Qari, Salmai; … - In: Journal of government and economics : JGE 9 (2023), pp. 1-5
Exploiting the German 2008 tax reform we employ an event study design to assess the effects of local corporate taxes on stock prices. We match firms to the local tax rates at their respective headquarters and analyze the differential stock market responses to the reform decision. We find that...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014414015
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Double the Pain : How Inflation Increases Tax Burdens
Robson, William B. P.; Laurin, Alexandre - 2023
Inflation and taxation are a painful combination. Money losing its purchasing power hurts on its own, but tax provisions that ignore inflation can multiply the pain for earners, savers, and recipients of benefit programs as well.This E-Brief identifies problematic interactions between inflation...
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High tax burden reduces competitiveness : a study of the cocoa industry in Indonesia
Murwendah; Desyani, Wina - In: Journal of Indonesian economy & business 38 (2023) 3, pp. 211-228
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Global minimum corporate income tax rate : challenges and prospects for Uganda
Lakuma, Corti Eliab Paul; Kahunde, Rehema - 2023
This paper simulates the impact of the global minimum corporate tax rate (GMCTR) in Uganda by estimating the difference between the mechanical and the behavioural changes in tax revenue. Overall, implementation of GMCTR will increase tax revenue, and the revenue increase is inversely...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014427589
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Distributional effects of taxation in Latin America
Pessino, Carola; Rasteletti, Alejandro; Artana, Daniel A.; … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014428788
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Missed opportunity : federal spending increases prevent real tax relief for Canadians
Munro, Grady; Fuss, Juake - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014383745
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