Tax policy and firms' financing and investment decision:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
2013
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| Schlagworte: | |
| Online-Zugang: | Volltext Inhaltsverzeichnis |
| Beschreibung: | Nebentitel: Steuerpolitik und die Finanzierungs- und Investitionsentscheidung von Unternehmen |
| Beschreibung: | 151 S. graph. Darst. |
Internformat
MARC
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Datensatz im Suchindex
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|---|---|
| adam_text | IMAGE 1
CONTENTS
ACKNOWLEDGMENT I
CONTENTS III
CHAPTER 1: GENERAL INTRODUCTION 1
1.1 MOTIVATION 1
1.2 CONTRIBUTION AND MAIN FINDINGS 3
CHAPTER 2: DIFFERENTIAL TAXATION AND FIRMS FINANCIAL LEVERAGE 9
2.1 INTRODUCTION 9
2.2 GERMAN TAX REFORM AS A QUASI-EXPERIMENT 1 4
2.3 METHODOLOGY 17
2.3.1 REGRESSION-ADJUSTED DIFFERENCE-IN-DIFFERENCE MATCHING STRATEGY 17
2.3.2 MORE STRUCTURAL APPROACH 2 1
2.4 FIRM PANEL DATA 2 4
2.5 EMPIRICAL RESULTS 29
2.5.1 MATCHING QUALITY 29
2.5.2 DIFFERENCE-IN-DIFFERENCE MATCHING RESULTS 3 1
2.5.3 MORE STRUCTURAL APPROACH 3 3
2.5.4 SENSITIVITY ANALYSIS 35
2.5.5 DISCUSSION OF T H E EFFECT SIZE 3 6
2.5.6 HETEROGENEOUS EFFECTS 3 8
HTTP://D-NB.INFO/1034092790
IMAGE 2
2.6 CONCLUSION 4 2
2.7 APPENDIX A: SUPPLEMENTARY ESTIMATION RESULTS 4 4
2.8 APPENDIX B: GLOBAL ULTIMATE OWNERS 4 6
CHAPTER 3: THE IMPACT O F INTRODUCING A GENERAL INTEREST BARRIER 4 8
3.1 INTRODUCTION 4 8
3.2 THEORETICAL BACKGROUND 5 1
3.3 INSTITUTIONAL BACKGROUND 55
3.4 METHODOLOGY 5 7
3.5 DATA 6 1
3.6 RESULTS : 6 6
3.6.1 RESULTS FOR FIRMS A R O U N D T H E EXEMPTION LIMIT 6 6
3.6.2 RESULTS FOR ALL FIRMS POTENTIALLY AFFECTED B Y T H E TCR 72
3.6.3 SENSITIVITY ANALYSIS 7 4
3.7 CONCLUSIONS 7 7
3.8 APPENDIX A: SUPPLEMENTARY TABLES A N D ESTIMATION RESULTS 79
3.9 APPENDIX B: HETEROGENEOUS T R E A T M E N T SPECIFICATION 8 4
CHAPTER 4: INVESTMENT, TAXATION AND FINANCIAL CONSTRAINTS 8 6
4.1 INTRODUCTION 8 6
4.2 THEORY A N D LITERATURE 8 9
4.2.1 THEORY OF FINANCIAL CONSTRAINTS A N D CORPORATE TAXATION 8 9
4.2.2 CORPORATE INVESTMENT MODELS 9 3
4.3 DATA A N D VARIABLES 9 4
4.3.1 DATA 9 4
4.3.2 VARIABLES USED IN THE MODEL 9 5
4.3.3 MEASUREMENT OF FINANCIAL CONSTRAINTS 9 6
4.4 MODEL A N D METHODOLOGY 9 8
IMAGE 3
4.4.1 SWITCHING REGRESSION FRAMEWORK 9 8
4.4.2 INVESTMENT MODEL AND SPECIFICATION 1 0 1
4.5 RESULTS 103
4.5.1 SELECTION EQUATION 103
4.5.2 STRUCTURAL EQUATION 105
4.5.3 SENSITIVITY ANALYSIS: DISTRESSED FIRMS 108
4.6 CONCLUSION 109
4.7 APPENDIX A: SUPPLEMENTARY TABLES A N D ESTIMATION RESULTS I L L
4.8 APPENDIX B: CONSTRUCTION OF T H E VARIABLES 115
4.9 APPENDIX C: STATUTORY TAX RATES 1 1 7
CHAPTER 5: GENERAL CONCLUSION 118
5.1 MAIN RESULTS 118
5.2 POLICY IMPLICATIONS 120
5.3 FURTHER RESEARCH 123
LIST OF TABLES 125
LIST OF FIGURES 127
LIST OF ABBREVIATIONS 128
BIBLIOGRAPHY 129
ENGLISH SUMMARY 145
GERMAN SUMMARY 148
|
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| spelling | Simmler, Martin Verfasser aut Tax policy and firms' financing and investment decision vorgelegt von Martin Simmler Steuerpolitik und die Finanzierungs- und Investitionsentscheidung von Unternehmen 2013 151 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Nebentitel: Steuerpolitik und die Finanzierungs- und Investitionsentscheidung von Unternehmen Berlin, Freie Univ., Diss., 2013 Steuerpolitik (DE-588)4057447-7 gnd rswk-swf Anlageinvestition (DE-588)4120897-3 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Deutschland (DE-588)4011882-4 g Steuerpolitik (DE-588)4057447-7 s Anlageinvestition (DE-588)4120897-3 s DE-188 Erscheint auch als Online-Ausgabe urn:nbn:de:kobv:188-fudissthesis000000093868-2 http://www.diss.fu-berlin.de/diss/receive/FUDISS_thesis_000000093868 kostenfrei Volltext DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025869632&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Simmler, Martin Tax policy and firms' financing and investment decision Steuerpolitik (DE-588)4057447-7 gnd Anlageinvestition (DE-588)4120897-3 gnd |
| subject_GND | (DE-588)4057447-7 (DE-588)4120897-3 (DE-588)4011882-4 (DE-588)4113937-9 |
| title | Tax policy and firms' financing and investment decision |
| title_alt | Steuerpolitik und die Finanzierungs- und Investitionsentscheidung von Unternehmen |
| title_auth | Tax policy and firms' financing and investment decision |
| title_exact_search | Tax policy and firms' financing and investment decision |
| title_full | Tax policy and firms' financing and investment decision vorgelegt von Martin Simmler |
| title_fullStr | Tax policy and firms' financing and investment decision vorgelegt von Martin Simmler |
| title_full_unstemmed | Tax policy and firms' financing and investment decision vorgelegt von Martin Simmler |
| title_short | Tax policy and firms' financing and investment decision |
| title_sort | tax policy and firms financing and investment decision |
| topic | Steuerpolitik (DE-588)4057447-7 gnd Anlageinvestition (DE-588)4120897-3 gnd |
| topic_facet | Steuerpolitik Anlageinvestition Deutschland Hochschulschrift |
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