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Taxation and production structure
Diewert, Walter E. - 1986
Persistent link: https://www.econbiz.de/10000705059
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Tax policy, venture capital, and entrepreneurship
Keuschnigg, Christian; Nielsen, Søren Bo - 2000
Persistent link: https://www.econbiz.de/10001520172
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Product tax modelling in INFORGE
Mönnig, Anke - 2008
example of taxes on products. In recent times, variations of tax rates on product taxes have become rather popular because it … is a simple method to consolidate state budget. A detailed modelling of taxes on products is important for further two …. (ii) Taxes on products can be classified in general and specific consumption taxes. Both tax types affect categories of …
Persistent link: https://www.econbiz.de/10010347157
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Pouring oil on fire : interest deductibility and corporate debt
Dallari, Pietro; End, Nicolas; Miryugin, Fedor; Tieman, … - 2018
This paper investigates the role of tax incentives towards debt finance in the buildup of leverage in the nonfinancial corporate (NFC) sector, using a large firm-level dataset. We find that so-called debt bias is a significant driver of leverage, for both small and medium-sized enterprises and...
Persistent link: https://www.econbiz.de/10011978432
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The US corporate income tax reform and its implications for the EU
Janský, Petr - 2019
The recent US tax reform, Tax Cuts and Jobs Act of 2017, lowered the statutory corporate income tax rates and brought other important changes for the taxation of multinational enterprises worldwide. This paper reviews these changes and discusses their effects for effective tax rates and tax...
Persistent link: https://www.econbiz.de/10012013885
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Do required minimum distribution 401(k) rules matter, and for whom? : insights from a lifecylce model
Horneff, Vanya; Maurer, Raimond; Mitchell, Olivia S. - 2021
) regulation, requiring retirees to withdraw a minimum fraction from their retirement accounts or pay excise taxes on withdrawal …
Persistent link: https://www.econbiz.de/10012668367
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Tax misperception and its effects on decision making - a literature review
Blaufus, Kay; Chirvi, Malte; Huber, Hans-Peter; … - 2020
Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that … taxes are indeed perceived correctly. We review 124 studies on the measurement of tax misperception and its behavioral …
Persistent link: https://www.econbiz.de/10012289393
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Optimal income taxation under monopolistic competition
Tarasov, Alexander; Zubrickas, Robertas - 2021
regime, departures from the social optimum can be compensated by lower and less regressive income taxes than those obtained …
Persistent link: https://www.econbiz.de/10012622731
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Tax misperception and its effects on decision making : a literature review
Blaufus, Kay; Chirvi, Malte; Huber, Hans-Peter; … - 2020
Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that … whether taxes are indeed perceived correctly. We review 127 studies on the measurement of tax misperception and its behavioral …
Persistent link: https://www.econbiz.de/10012302155
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Efficiency effects on the U.S. economy from wireless taxation
Hausman, Jerry A. - 1999
Persistent link: https://www.econbiz.de/10001407397