Narrow search
Showing 1 - 10 of 396
Cover Image
Should Tax Policy Favor High- or Low-Productivity Firms?
Langenmayr, Dominika - 2013
the optimal structure of tax differentiation depends critically on the feasible level of corporate profit taxes, which in … turn depends on the degree of international tax competition. When tax competition is moderate and profit taxes are high …, favoring high-productivity firms is indeed the optimal policy. When tax competition is aggressive and profit taxes are low …
Persistent link: https://www.econbiz.de/10013089181
Cover Image
Incorporation and Taxation : Theory and Firm-Level Evidence
Egger, Peter - 2009
This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes … (corporate and personal income taxes), corporate transparency, access to external capital and limited liability. We estimate …
Persistent link: https://www.econbiz.de/10013158386
Cover Image
Centralized vs. De-centralized Multinationals and Taxes
Nielsen, Søren Bo; Raimondos-Møller, Pascalis; … - CESifo - 2005
The paper examines how country tax differences affect a multinational enterprise’s choice to centralize or de-centralize its decision structure. Within a simple model that emphasizes the multiple conflicting roles of transfer prices in MNEs - here, as a strategic pre-commitment device and a...
Persistent link: https://www.econbiz.de/10005406207
Cover Image
Incorporation and Taxation: Theory and Firm-level Evidence
Egger, Peter; Keuschnigg, Christian; Winner, Hannes - CESifo - 2009
This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes … (corporate and personal income taxes), corporate transparency, access to external capital and limited liability. We estimate …
Persistent link: https://www.econbiz.de/10005034637
Cover Image
Rent Taxes and Royalties in Designing Fiscal Regimes for Non-Renewable Resources
Boadway, Robin W.; Keen, Michael - 2021
A fundamental issues in designing any fiscal regime for non-renewable resources is the balance between rent taxes and … that, even though they effectively involve the choice of distinct parameters at several dates, rent taxes are not subject …
Persistent link: https://www.econbiz.de/10013315638
Cover Image
Do Entrepreneurs Matter?
Becker, Sascha O.; Hvide, Hans K. - CESifo - 2013
In the large literature on firm performance, economists have given little attention to entrepreneurs. We use deaths of more than 500 entrepreneurs as a source of exogenous variation, and ask whether this variation can explain shifts in firm performance. Using longitudinal data, we find large and...
Persistent link: https://www.econbiz.de/10010607007
Cover Image
Do Entrepreneurs Matter?
Becker, Sascha O. - 2013
In the large literature on firm performance, economists have given little attention to entrepreneurs. We use deaths of more than 500 entrepreneurs as a source of exogenous variation, and ask whether this variation can explain shifts in firm performance. Using longitudinal data, we find large and...
Persistent link: https://www.econbiz.de/10013087281
Cover Image
The Dual Income Tax and Firms' Income Shifting through the Choice of Organizational Form and Real Capital Investments
Alstadsæter, Annette - CESifo - 2003
The dual income tax provides the self-employed entrepreneur with huge incentives to participate in tax minimizing income shifting to have more of his income taxed as capital income. The Norwegian split model is designed to remove these incentives, but it contains loopholes. The present paper...
Persistent link: https://www.econbiz.de/10005405780
Cover Image
Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior?
Becker, Johannes; Fuest, Clemens - CESifo - 2007
In this paper we ask whether recent claims that the US government should switch from the tax credit system to the exemption system are justified. We study corporate taxation in a model where international capital flows are either greenfield investment projects or acquisitions of existing firms,...
Persistent link: https://www.econbiz.de/10005405876
Cover Image
Tax Competition – Greenfield Investment versus Mergers and Acquisitions
Becker, Johannes; Fuest, Clemens - CESifo - 2008
In this paper, we analyze tax competition in a model where investor firms have the choice between two types of investment, greenfield investment and mergers and acquisitions. We show that the coexistence of these two types of investment intensifies tax competition in comparison to the case where...
Persistent link: https://www.econbiz.de/10005405878