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This paper deals with the intergenerational incidence of corporate tax policies in the overlapping generation model. Corportate tax reforms affect the welfare levels of individuals via three Channels: (i) changes in the net. tax burdens, (ii) changes in the factor prices, and (iii) changes in...
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□ There has been growing public support for a tax hike as corporate investment remains stagnant despite the recent cut … investment. ○ Managerial decisions, including those on investment, are based on a diverse range of factors, encompassing not only … the corporate tax rate but also financial conditions and investment uncertainties. As such, corporate characteristics must …
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Die fehlende Harmonisierung der Körperschaftsbesteuerung in Europa führt zu einer Verzerrung von Standort-, Investitions- und Finanzierungsentscheidungen multinationaler Konzerne. Für die Steuerverwaltungen begründet das Nebeneinander von 27 separaten Steuersystemen die zunehmende...
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