Showing 1 - 10 of 10
This paper examines the impact of a major change in dividend taxation introduced in the UK in July1997. The reform was …. These results provide strong support for thehypothesis that taxation affects the valuation of companies, and that pension …
Persistent link: https://www.econbiz.de/10005870262
linear income taxation. The development uses the idea of a perturbation of the optimal schedule and is based upon as …
Persistent link: https://www.econbiz.de/10005870281
It used to be almost certain that the European Courtof Justice would follow the opinion of the advocategeneral in its judgment, but those days are gone. Thelatest examples of this change in heart are ColumbusContainer (C-298/05) and Lidl Belgium (C-414/06). (Forthe ECJ judgment in Columbus...
Persistent link: https://www.econbiz.de/10009248929
applicabledouble taxation convention provides for an exemptionof the branch profits in that country. Contrary to Marks& Spencer (C-446 …
Persistent link: https://www.econbiz.de/10009248930
participatein this game are small and midsize companies,which are subject to lifelong taxation on any assetthey purchase or develop …
Persistent link: https://www.econbiz.de/10009248970
Der Beitrag diskutiert die Anwendung des im Rahmen der Unternehmensbewertung häufigangewandten Gordon/Shapiro-Modells bei Vorliegen von Inflation sowie persönlichen Steuern.Gezeigt wird, dass sich steuerlich bedingtes und inflationsinduziertes Wachstum parallelim Kalkül erfassen lassen,...
Persistent link: https://www.econbiz.de/10009418822
hand, were among the first to be introduced when modernsystems of taxation were developed at the end of the nineteenth …
Persistent link: https://www.econbiz.de/10005863262
The recently intensified search of many german cities for stabile revenues and their attemptsto cope with the increased difficulties of public funding has led to the rediscovery of the socalled secondary residence tax. The present article discusses the probable impact of theintensified use of...
Persistent link: https://www.econbiz.de/10005856023
This paper investigates whether the size of multinationals’ real investments ina high-tax country is affected by profit shifting activities. A simple theoretical analysisshows that tax rates abroad impact the cost of capital in the presence of profit shiftingactivities of multinational...
Persistent link: https://www.econbiz.de/10005858817
capital model. A flat income tax remains neutral if education expenditures are fullydeductible. …
Persistent link: https://www.econbiz.de/10005858922