Search Results - subject:"Notional interest deduction"

Notional Interest Deduction : impact on the cost of equity in investment projects

Romaniuk, Urszula; Malik, Krzysztof - In: European research studies 24 (2021) 4, pp. 333-341

Persistent link: https://www.econbiz.de/10012667051

The effects of a tax allowance for growth and investment: Empirical evidence from a firm-level analysis

Petutschnig, Matthias; Rünger, Silke - 2017

We contribute to the empirical literature on the debt bias of corporate income taxation through a firm-level evaluation of the European Commission's recent proposal of an Allowance for Growth and Investment (AGI). We use the introduction, the application and the repeal of a similar allowance in...

Persistent link: https://www.econbiz.de/10011712981

The effects of a tax allowance for growth and investment : empirical evidence from a firm-level analysis

Petutschnig, Matthias; Rünger, Silke - 2017

Persistent link: https://www.econbiz.de/10011747429

The effects of a tax allowance for growth and investment : empirical evidence from a firm-level analysis

Petutschnig, Matthias; Rünger, Silke - 2017

Persistent link: https://www.econbiz.de/10011707045

The effects on investment incentives of an allowance for corporate equity tax system : the Belgian case as an example

Bachmann, Carmen; Baumann, Martin M.; Richter, Konrad - In: Review of quantitative finance and accounting 51 (2018) 4, pp. 943-965

Persistent link: https://www.econbiz.de/10012117535

Nutzen deutsche Konzerne Belgien als Finanzierungsstandort? : eine Fallstudie

Hagen, Dominik von; Hahn, Oliver; Pönninghaus, Fabian … - In: Schmalenbachs Zeitschrift für betriebswirtschaftliche … 69 (2017) 4, pp. 441-475

Persistent link: https://www.econbiz.de/10011758887

How did the notional interest deduction affect Belgian SMEs’ capital structure?

Campenhout, Geert; Caneghem, Tom - In: Small Business Economics 40 (2013) 2, pp. 351-373

The recently introduced risk capital allowance in Belgium, which allows a notional interest deduction (to be denoted …, SMEs without experience with the tax-exempt investment reserve and SMEs with a sound knowledge of the notional interest … deduction regulation. Results on the impact of the NID on the capital structure of SMEs based on panel and first differences …

Persistent link: https://www.econbiz.de/10010988569