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Corporate tax policy, entrepreneurship and incorporation in the EU
Mooij, Ruud A. de; Nicodème, Gaëtan - 2007
incorporation is significant and large. It implies that therevenue effects of lower corporate tax rates – possibly induced by tax …
Persistent link: https://www.econbiz.de/10011372517
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What happened to CIT collection? : solving the rates-revenues puzzle
Nicodème, Gaëtan; Caiumi, Antonella; Majewski, Ina - 2018
Despite sharp reductions in corporate income tax (CIT) rates worldwide, CIT revenues have not fallen dramatically in the last two decades. This paper investigates the recent developments in CIT in the European Union, by taking a closer look at the potential driving forces behind this puzzle....
Persistent link: https://www.econbiz.de/10011951654
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Investment Decisions and Tax Revenues Under an Allowance for Corporate Equity
Lammersen, Lothar - 2002
In recent years, some European countries have relied on elements of an allow-ance for corporate equity (ACE) in the design of their tax systems. We analyse the effects of ACE-based taxation on rates of return and effective tax rates. In-vestment neutrality is lost if the imputed interest rate...
Persistent link: https://www.econbiz.de/10010297954
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Investment Decisions and Tax Revenues Under an Allowance for Corporate Equity
Lammersen, Lothar - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2002
In recent years, some European countries have relied on elements of an allow-ance for corporate equity (ACE) in the design of their tax systems. We analyse the effects of ACE-based taxation on rates of return and effective tax rates. In-vestment neutrality is lost if the imputed interest rate...
Persistent link: https://www.econbiz.de/10005098363
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The effect of corporate income tax of agricultural companies on national budget? : the case of the Slovak Republic
Chebeň, Juraj; Krajčírová, Renáta; Vaňová, … - In: Amfiteatru economic : an economic and business research … 23 (2021) 57, pp. 466-482
Corporate income tax significantly affects the overall amount of government tax revenue. In spite of the attention being paid to many macroeconomic indicators (e.g. GDP, inflation, unemployment rate, etc.) influencing the total amount of tax revenues influence, we can hardly find empirical...
Persistent link: https://www.econbiz.de/10012939019
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Corporate Tax Policy, Entrepreneurship and Incorporation in the EU
Mooij, Ruud A. de; Nicodeme, Gaetan - Tinbergen Instituut - 2007
incorporation is significant and large. It implies that therevenue effects of lower corporate tax rates – possibly induced by tax …
Persistent link: https://www.econbiz.de/10011256317
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Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century
Liu, Li - Saïd Business School, Oxford University - 2012
If the corporate income tax is set at a different rate from non-corporate in-come tax, it can play an important role in a firm’s choice of organizational form. The impact and interdependency of income tax incentives are crucial factors in the formation of designing efficient tax policies. In...
Persistent link: https://www.econbiz.de/10011186210
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Entrepreneurship, firm entry, and the taxation of corporate income: Evidence from Europe
Da Rin, Marco; Di Giacomo, Marina; Sembenelli, Alessandro - In: Journal of Public Economics 95 (2011) 9, pp. 1048-1066
-industry level panel database with data on entry (by incorporation) for 17 European countries between 1997 and 2004. Our analysis is … based on recent models of how corporate taxation affects firm's incorporation decision. We compute effective average tax …
Persistent link: https://www.econbiz.de/10010574280
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Taxation and Incorporation
Keuschnigg, Christian; Egger, Peter; Winner, Hannes - Verein für Socialpolitik - VfS - 2011
This paper provides a theory of incorporation and taxation that emphasizes the role of the corporate legal form in … facilitating access to external capital and the potential advantages of limited liability. Incorporation relaxes financing …
Persistent link: https://www.econbiz.de/10010957266
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Incorporation and taxation : theory and firm-level evidence
Egger, Peter; Keuschnigg, Christian; Winner, Hannes - 2009
This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes … and corporate governance. The theory explains how the incorporation decision of entrepreneurs is driven by taxation … personal income tax rates favor incorporation while higher corporate tax rates reduce the probability to incorporate. These …
Persistent link: https://www.econbiz.de/10010265996