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The 2008 Financial Crisis and Taxation Policy
Hemmelgarn, Thomas; Nicodème, Gaëtan - Centre Emile Bernheim, Solvay Brussels School of … - 2010
The 2008 financial crisis is the worst economic crisis since the Great Depression of 1929. It has been characterised by a housing bubble in a context of rapid credit expansion, high risk-taking and exacerbated financial leverage, leading to deleveraging and credit crunch when the bubble burst....
Persistent link: https://www.econbiz.de/10008544646
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The 2008 Financial Crisis and Taxation Policy
Hemmelgarn, Thomas; Nicodème, Gaëtan - C.E.P.R. Discussion Papers - 2010
The 2008 financial crisis is the worst economic crisis since the Great Depression of 1929. It has been characterised by a housing bubble in a context of rapid credit expansion, high risk-taking and exacerbated financial leverage, leading to deleveraging and credit crunch when the bubble burst....
Persistent link: https://www.econbiz.de/10008468635
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Financial Activities Taxes, Bank Levies and Systemic Risk
Cannas, Giuseppina; Cariboni, Jessica; Marchesi, Massimo; … - General Directorate Taxation and Custom Union, European … - 2014
The question of additional taxes on banking institutions has recently been debated.At the same time, financial regulation in the banking sector is undergoing many changes aimed at strengthening financial stability. This paper uses SYMBOL, a micro-simulation model of the banking system, to...
Persistent link: https://www.econbiz.de/10010799029
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International taxation and multinational firm location decisions
Barrios, Salvador; Huizinga, Harry; Laeven, Luc; … - In: Journal of Public Economics 96 (2012) 11, pp. 946-958
taxation on the location decisions of multinational firms. Both types of taxation are estimated to have a negative impact on … the location of new foreign subsidiaries. The impact of parent country taxation is estimated to be sizeable consistent … with its international discriminatory nature. Our results show that international double taxation by the parent country …
Persistent link: https://www.econbiz.de/10011056108
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Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation
Huizinga, Harry; Nicodème, Gaëtan - C.E.P.R. Discussion Papers - 2003
higher foreign ownership shares with a concomitant positive influence on corporate taxation levels. …
Persistent link: https://www.econbiz.de/10005792178
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Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive
Hemmelgarn, Thomas; Nicodème, Gaëtan - Centre Emile Bernheim, Solvay Brussels School of … - 2009
This paper reviews the economic effects of the EU Savings Taxation Directive. The Directive aims at enabling taxation …
Persistent link: https://www.econbiz.de/10004998183
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Capital Structure and International Debt Shifting
Huizinga, Harry; Laeven, Luc; Nicodème, Gaëtan - C.E.P.R. Discussion Papers - 2006
This paper presents a model that relates a multinational firm's optimal debt policy to taxation and to non-tax factors …
Persistent link: https://www.econbiz.de/10005791642
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Capital Structure and International Debt Shifting.
Huizinga, Harry; Laeven, Luc; Nicodème, Gaëtan - Centre Emile Bernheim, Solvay Brussels School of … - 2007
This paper presents a model of a multinational firm’s optimal debt policy that incorporates international taxation …
Persistent link: https://www.econbiz.de/10005558843
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International Taxation and Multinational Firm Location Decisions
Barrios, Salvador; Huizinga, Harry; Laeven, Luc; … - Centre Emile Bernheim, Solvay Brussels School of … - 2008
Using a large international firm-level data set, we estimate separate effects of host and parent country taxation on … the location decisions of multinational firms. Both types of taxation are estimated to have a negative impact on the … location of new foreign subsidiaries. In fact, the impact of parent country taxation is estimated to be relatively large …
Persistent link: https://www.econbiz.de/10005558866
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International Taxation and Multinational Firm Location Decisions
Barrios, Salvador; Huizinga, Harry; Laeven, Luc; … - Saïd Business School, Oxford University - 2008
Using a large international firm-level data set, we estimate separate effects of host and parent country taxation on … the location decisions of multinational firms. Both types of taxation are estimated to have a negative impact on the … location of new foreign subsidiaries. In fact, the impact of parent country taxation is estimated to be relatively large …
Persistent link: https://www.econbiz.de/10005063500