Investment decisions and tax revenues under an allowance for corporate equity:
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| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Mannheim
Zentrum für Europäische Wirtschaftsforschung
2002
|
| Series: | Discussion paper / Centre for European Economic Research
02,47 : Public finance and corporate taxation |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | 25 S. graph. Darst. |
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Record in the Search Index
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| adam_text | Structure of the Paper
1. INTRODUCTION 1
2. EFFECTS OF ACE-BASED TAXATION ON PROFITABILITY 2
2.1 Starting Point and Assumptions 2
2.1.1 The Concepts of Neutrality and Effective Tax Burdens 2
2.1.1.1 Investment-Neutral Tax Systems 2
2.1.1.2 Effective Marginal Tax Burdens 3
2.1.1.3 Effective Average Tax Burdens 4
2.1.2 Assumptions and Structure of the Model 4
2.2 Comparison of Effective Tax Burdens 5
2.2.1 Cash Flow Taxation and Optimal A CE-Based Taxation 6
2.2.2 Misconfigured ACE-Tax 8
2.2.2.1 Deviation of the Protective Interest Rate and Neutral
Depreciation 8
2.2.2.2 Deviation of the Protective Interest Rate and Non-Neutral
Depreciation //
2.3 Summary of the Effects on Profitability and Conclusions 12
2.3.1 Effects Under Theoretical Tax Systems 12
2.3.2 Effects Under Existing Tax Systems 14
3. REVENUE EFFECTS OF ACE-BASED TAXATION 16
3.1 Starting Point and Assumptions 16
3.2 Estimation of Revenue Effects 17
3.3 Analysis and Conclusions 18
4. SUMMARY 22
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| indexdate | 2024-07-09T22:01:13Z |
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| spelling | Lammersen, Lothar Verfasser (DE-588)122690079 aut Investment decisions and tax revenues under an allowance for corporate equity Lothar Lammersen Mannheim Zentrum für Europäische Wirtschaftsforschung 2002 25 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Discussion paper / Centre for European Economic Research 02,47 : Public finance and corporate taxation Centre for European Economic Research Discussion paper 02,47 : Public finance and corporate taxation (DE-604)BV010838359 02,47 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018489722&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Lammersen, Lothar Investment decisions and tax revenues under an allowance for corporate equity |
| title | Investment decisions and tax revenues under an allowance for corporate equity |
| title_auth | Investment decisions and tax revenues under an allowance for corporate equity |
| title_exact_search | Investment decisions and tax revenues under an allowance for corporate equity |
| title_full | Investment decisions and tax revenues under an allowance for corporate equity Lothar Lammersen |
| title_fullStr | Investment decisions and tax revenues under an allowance for corporate equity Lothar Lammersen |
| title_full_unstemmed | Investment decisions and tax revenues under an allowance for corporate equity Lothar Lammersen |
| title_short | Investment decisions and tax revenues under an allowance for corporate equity |
| title_sort | investment decisions and tax revenues under an allowance for corporate equity |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018489722&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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