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  1. Profit taxation, R&D spending, and innovation
    Autor*in: Lichter, Andreas; Löffler, Max; Isphording, Ingo Eduard; Nguyen, Thu-Van; Poege, Felix; Siegloch, Sebastian
    Erschienen: 08 November 2021
    Verlag:  Centre for Economic Policy Research, London

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Universitätsbibliothek Mannheim
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Array ; DP16702
    Schlagworte: Corporate taxation; firms; R&D; Innovation; patents
    Umfang: 1 Online-Ressource (circa 48 Seiten), Illustrationen
  2. Corporate tax changes and credit costs
    Autor*in: Deli, Yota; Delēs, Manthos D.; Hasan, Iftekhar; Politsidis, Panagiotis N.; Saunders, Anthony
    Erschienen: 2022
    Verlag:  UCD School of Economics, University College Dublin, Dublin

    We examine changes in the corporate tax rate across the U.S. and their implications on the pricing and quantity of loans. We find an asymmetric effect on the cost of credit: loan spreads decrease by approximately 5.9 basis points in response to a one... mehr

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    We examine changes in the corporate tax rate across the U.S. and their implications on the pricing and quantity of loans. We find an asymmetric effect on the cost of credit: loan spreads decrease by approximately 5.9 basis points in response to a one percentage tax cut, but they are insensitive to corporate tax increases. Primarily, a debt restructuring effect (working via firm's leverage) and, secondarily, a credit supply effect (working via bank market power and bank capital) drive the easing effect of tax cuts on equilibrium loan pricing, while the effect on the equilibrium quantity of loans is insignificant.

     
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    Weitere Identifier:
    hdl: 10419/265879
    Schriftenreihe: Working paper series / UCD Centre for Economic Research ; WP22, 21 (July 2022)
    Schlagworte: Corporate taxation; Cost of credit; Syndicated loans; Loan demand; Loan supply
    Umfang: 1 Online-Ressource (circa 77 Seiten)
  3. Labour market power and the dynamic gains to openness reforms
    Autor*in: Jha, Priyaranjan; Rodríguez López, Antonio; Spencer, Adam
    Erschienen: [2023]
    Verlag:  University of Nottingham, GEP, [Nottingham]

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    Schriftenreihe: Array ; research paper 2023, 01
    Schlagworte: Monopsonistic labour market; Trade liberalisation; Love of firm variety; Dynamics; Foreign direct investment; Corporate taxation
    Umfang: 1 Online-Ressource (circa 51 Seiten), Illustrationen
  4. Corporate taxes, productivity, and business dynamism
    Autor*in: Colciago, Andrea; Lewis, Vivien; Matyska, Branka
    Erschienen: 22 February 2024
    Verlag:  Centre for Economic Policy Research, London

    We identify the effects of corporate income tax shocks on key US macroeconomic aggregates. In response to a corporate income tax cut, we find that: (i) labor productivity increases; (ii) entry increases with delay; (iii) exit increases; (iv) total... mehr

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    Universität Potsdam, Universitätsbibliothek
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    We identify the effects of corporate income tax shocks on key US macroeconomic aggregates. In response to a corporate income tax cut, we find that: (i) labor productivity increases; (ii) entry increases with delay; (iii) exit increases; (iv) total labor increases by more than production labor. To rationalize these empirical findings, we build a New Keynesian model with idiosyncratic firm productivity, and entry and exit. Our model features productivity gains due to selection and cleansing along the entry and exit margins. Models with homogeneous firms fail to account for the selection and cleansing process and produce counterfactual results.

     
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    Schriftenreihe: Array ; DP18854
    Schlagworte: Corporate taxation; Productivity; Firm entry and exit
    Umfang: 1 Online-Ressource (circa 60 Seiten), Illustrationen
  5. The impact of the global tax reforms on Ireland’s attractiveness to foreign direct investment and the wider economy
    Autor*in: Siedschlag, Iulia; Durán, Juan David; McLoughlin, Robert; De Hora, Daire
    Erschienen: September 26, 2023
    Verlag:  ESRI, Economic & Social Research Institute, [Dublin]

    This paper explores the possible effects of the global tax reforms on Ireland's attractiveness to foreign direct investment (FDI) and FDI-related employment. We use data on new greenfield FDI in Ireland and other EU countries over 2011-2020 and... mehr

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    This paper explores the possible effects of the global tax reforms on Ireland's attractiveness to foreign direct investment (FDI) and FDI-related employment. We use data on new greenfield FDI in Ireland and other EU countries over 2011-2020 and estimate a range of possible outcomes on Ireland's attractiveness to FDI and FDI-related new jobs in the medium and long term. Relative to a situation of no change in the effective corporate tax rates in Ireland and other EU countries, we estimate that the global minimum effective corporate tax of 15 percent could result in a lower number of new FDI projects coming to Ireland by 3.4 percent over three years and 3.8 percent over ten years while the corresponding volume of new FDI invested could be lower by 12.3 percent after three years and by 14.6 percent after ten years. Further, we estimate that the number of FDIrelated new jobs associated with the number of new FDI projects, could be lower by 2.7 percent over three years and by 3.0 per cent over ten years while the number of FDI-related new jobs associated with the new FDI invested could be lower by 3.3 percent after three years and by 5.7 percent after ten years.

     
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    Sprache: Englisch
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    Schriftenreihe: ESRI working paper ; no. 761 (September 2023)
    Schlagworte: Corporate taxation; foreign direct investment; employment
    Umfang: 1 Online-Ressource (circa 27 Seiten)
  6. Dividend tax credits and the elasticity of taxable income
    evidence from small businesses
    Autor*in: Gutierrez Cubillos, Pablo
    Erschienen: 2022 December
    Verlag:  ECINEQ, Society for the Study of Economic Inequality, [Verona]

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Schriftenreihe: Working paper series / ECINEQ, Society for the Study of Economic Inequality ; 630 (2022)
    Schlagworte: Bunching Estimation; Corporate taxation; Dividend taxation; Elasticity of taxable income; Small business; Tax integration
    Umfang: 1 Online-Ressource (circa 39 Seiten), Illustrationen
  7. The economics of the global minimum tax
    Autor*in: Schjelderup, Guttorm; Stähler, Frank
    Erschienen: [2023]
    Verlag:  Norwegian School of Economics, Bergen, Norway

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Weitere Identifier:
    hdl: 11250/3058117
    Schriftenreihe: Discussion paper / Department of Business and Management Science ; FOR 2023, 3 (March 2023)
    Schlagworte: Corporate taxation; BEPS; Pillar Two; minimum tax
    Umfang: 1 Online-Ressource (circa 22 Seiten)
  8. Corporate taxes, productivity, and business dynamism
    Autor*in: Colciago, Andrea; Lewis, Vivien; Matyska, Branka
    Erschienen: 22 February 2024
    Verlag:  Centre for Economic Policy Research, London

    We identify the effects of corporate income tax shocks on key US macroeconomic aggregates. In response to a corporate income tax cut, we find that: (i) labor productivity increases; (ii) entry increases with delay; (iii) exit increases; (iv) total... mehr

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    Verlag (Deutschlandweit zugänglich)
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    Staats- und Universitätsbibliothek Bremen
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Bibliotheks-und Informationssystem der Carl von Ossietzky Universität Oldenburg (BIS)
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    Universität Potsdam, Universitätsbibliothek
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    We identify the effects of corporate income tax shocks on key US macroeconomic aggregates. In response to a corporate income tax cut, we find that: (i) labor productivity increases; (ii) entry increases with delay; (iii) exit increases; (iv) total labor increases by more than production labor. To rationalize these empirical findings, we build a New Keynesian model with idiosyncratic firm productivity, and entry and exit. Our model features productivity gains due to selection and cleansing along the entry and exit margins. Models with homogeneous firms fail to account for the selection and cleansing process and produce counterfactual results.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Array ; DP18854
    Schlagworte: Corporate taxation; Productivity; Firm entry and exit
    Umfang: 1 Online-Ressource (circa 60 Seiten), Illustrationen
  9. Patent boxes design, patents, location and local R&D
    Erschienen: 2015
    Verlag:  Oxford University Centre for Business Taxation, Oxford

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Sprache: Englisch
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    Format: Online
    Schriftenreihe: Working paper / Oxford University Centre for Business Taxation ; 15,18
    Schlagworte: Corporate taxation; patent boxes; location; patents; R&D; nexus approach
    Umfang: Online-Ressource (40, [4] S.), graph. Darst.
  10. Balancing act
    weighing the factors affecting the taxation of capital income ina small open economy
    Autor*in: McKeehan, Margaret K.; Zodrow, George R.
    Erschienen: June 2016
    Verlag:  Oxford University Centre for Business Taxation, Oxford

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Schriftenreihe: Working paper / Oxford University Centre for Business Taxation ; wp 16, 08
    Schlagworte: Optimal taxation; Open economy; Income shifting; Corporate taxation
    Umfang: 1 Online-Ressource (circa 53 Seiten), Illustrationen
  11. Corporate tax incentives and capital structure
    empirical evidence from UK tax returns
    Autor*in: Devereux, Michael P.; Maffini, Giorgia; Xing, Jing
    Erschienen: 2015
    Verlag:  Oxford University Centre for Business Taxation, Oxford

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Quelle: Verbundkataloge
    Sprache: Englisch
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    Format: Online
    Schriftenreihe: Working paper / Oxford University Centre for Business Taxation ; 15,07
    Schlagworte: Corporate taxation; capital structure; tax returns
    Umfang: Online-Ressource (53, [4] S.), graph. Darst.