Search Results - subject:"Kapitalertragsteuer"

Progressive consumption tax reforms

Leung, David; Poschke, Markus - 2023

Persistent link: https://www.econbiz.de/10014288268

Optimal taxation of robots

Thuemmel, Uwe - In: Journal of the European Economic Association : JEEA 21 (2023) 3, pp. 1154-1190

Persistent link: https://www.econbiz.de/10014316866

Capital gains tax, venture capital, and innovation in start-ups

Dimitrova, Lora; Eswar, Sapnoti K. - In: Review of finance : journal of the European Finance … 27 (2023) 4, pp. 1471-1519

Persistent link: https://www.econbiz.de/10014318309

Corporate income tax competition and efficient tax base equalization

Matsumoto, Mutsumi; Ogawa, Hikaru - In: Economics of governance 24 (2023) 1, pp. 109-118

Persistent link: https://www.econbiz.de/10014330198

How much tax do the rich really pay? : evidence from the UK

Advani, Arun; Hughson, Helen; Summers, Andy - In: Oxford review of economic policy 39 (2023) 3, pp. 406-437

Persistent link: https://www.econbiz.de/10014331452

Taxing the wealthy : the choice between wealth and capital income taxation

Bastani, Spencer; Waldenström, Daniel - In: Oxford review of economic policy 39 (2023) 3, pp. 604-616

Persistent link: https://www.econbiz.de/10014331526

In search of lost time : an ensemble of policies to restore fiscal progressivity and address the climate challenge

Guzzardi, Demetrio; Palagi, Elisa; Faccio, Tommaso; … - 2023

Persistent link: https://www.econbiz.de/10014335116

Interest rates affect public expenditure growth

Peña, Guillermo - In: Quantitative finance and economics 7 (2023) 4, pp. 622-645

Persistent link: https://www.econbiz.de/10015125387

The Effects of the Tax Cuts and Jobs Act on the Tax-Competitiveness of Multinational Corporations

Overesch, Michael; A. Reichert, Leon G.; Wamser, Georg - 2023

We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs) relative to their international peers. Matching on the propensity score, we compare pairs of similar US and European firms listed on the S&P500 or StoxxEurope600 in a...

Persistent link: https://www.econbiz.de/10014254211

Corporate Dividend Policy and Tax Avoidance

Anderson, Mark C.; Kabir, Muhammad; Rashid, Harun; … - 2023

This article investigates the relation between corporate dividend policy and tax avoidance. The payment of dividends facilitates the transfer of corporate resources, usually cash, from the company to its shareholders. An important aspect of dividend policy is that it is used to address agency...

Persistent link: https://www.econbiz.de/10014255801