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Kogler, Michael - 2019

How can tax policy improve financial stability? Recent studies point to large potential stability gains from a reform that eliminates the debt bias in corporate taxation. Such a reform reduces bank leverage. This paper emphasizes a novel, complementary channel: bank risk taking. We model the...

Persistent link: https://www.econbiz.de/10012267570

Measuring the costs of short-termism

Davies, Richard; Haldane, Andrew G.; Nielsen, Mette … - In: Journal of financial stability 12 (2014), pp. 16-25

Persistent link: https://www.econbiz.de/10011285078

Sabotage in capital budgeting : the effects of control and honesty on investment decisions

Brunner, Markus; Ostermaier, Andreas - In: The European accounting review 28 (2019) 1, pp. 71-100

Persistent link: https://www.econbiz.de/10012195240

Positive and normative judgments implicit in U.S. tax policy, and the costs of unequal growth and recessions

Lockwood, Ben; Weinzierl, Matthew - In: Journal of monetary economics 77 (2016), pp. 30-47

Persistent link: https://www.econbiz.de/10011709121

The impact of corporate income taxation on location choice of investments : separate accounting versus formula apportionment

Celebi, Hulya - In: The impact of globalization on international finance …, (pp. 1-14). 2018

This paper investigates the impact of separate accounting (SA) versus that of formula apportionment (FA) on investment … decisions in high- and low-corporate income tax countries. As the investment decisions of multinational enterprises are commonly … taken by managers and not by owners, the focus is on the impact of SA versus that of FA on the investment location decided …

Persistent link: https://www.econbiz.de/10012233689

The mobile tax bill : how mobile is impacted by sector-specific taxes

Castells, Pau; Pedrós, Xavier; Sivakumaran, Mayuran - 2019

Many developing countries have introduced sector-specific taxes on the consumption of mobile services, which apply on top of general taxes, and therefore discourage the positive externalities that have been estimated to be associated with the use of mobile technology on workers' productivity and...

Persistent link: https://www.econbiz.de/10012153764