1 - 10 van 51 voor corporate taxes
The effect of corporate taxes on investment and the capital stock | www.cpb.nl
... of corporate taxes on investment and the capital stock this paper analyses the effect of the corporate tax rate on the cost of capital and investment through two different channels. the effect of corporate taxes ... , the after tax profit margin cannot be affected by the corporate tax rate in equilibrium. therefore, a rise in the corporate tax rate must be compensated by a compensating rise in the ...
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Microsoft Word - Charting CPB's course.doc
... european research projects on e.g. long-term care (ancien), the lisbon agenda (models), corporate taxes (taxud), trade liberalisation (atlas) and the trade monitor. finally, cpb is a member of ... in english). special subjects in mevs published a 2004 paying for higher education graduate taxes or income-contingent loans (s3; cpb discussion paper 9) 2005 labour productivity and participation ( ...
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Publications
... changes in the demand for labor, de economist, 1997 with frederik huizinga, the effects of corporate taxes on investment and the capital stock , cpb memorandum, 2001
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dp170-technische-bijlage.pdf
... taxes on child allowances. 3) corporate taxes (net of corporate taxes paid on gas) plus taxes on dividends. 4) capital taxes, which are defined as the sum of property taxes and taxes on net wealth of individuals. 5) other taxes ...
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Athena
... economy, the analysis of a set of policy measures concerning lower corporate tax rates and the effects of five standard simulations. key words ... 2 policy analysis 45 3.2.1 set of policy measures corporate taxes 45 3.2.2 macro results 46 3.2.3 sectoral ... decrease of the corporate tax rate. this lower tax rate is primarily financed by raising other taxes for firms and households. some taxes, for example ...
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Microsoft Word - DP128_demooij _2_.doc
... businesses and create arbitrage opportunities that erode corporate tax bases. ace and cbit both aim to neutralise these distortionary effects of corporate taxes. among the two, economists typically favour ... revenue-side of the government budget, we have indirect taxes on consumption and direct taxes on various sources of income corporate income, labour income, dividends, capital gains and interest. ...
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Microsoft Word - DP ECA voorblad.doc
... , employment and welfare. the shift in the tax burden from distortionary corporate taxes towards lump-sum taxes is accompanied by e ciency improvements. it is a serious limitation of ... corporate tax rates or labour taxes are used to balance the government budget, the positive economic e ects are smaller. higher corporate tax rates are particularly harmful for investment, while higher labour taxes ...
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Microsoft Word - DP CCCTB voorblad.doc
... corporate tax distortions to more than 1% of gdp for countries with high effective marginal tax rates. this welfare gain is approximately one third of the revenues raised by corporate taxes. hence, corporate ... these four effects according to cortax under three balanced budget rules lump-sum taxes, corporate taxes and labour taxes. the first column of table 4 shows that cfa improves welfare in europe ...
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corporate tax policy and incorporation eu pdf
... a much larger impact of corporate taxes on the rate of incorporation raising the corporate tax rate by .1 reduces the corporate share of firms by 0.25 and the corporate share of sales and ... . implications for the corporate tax-to-gdp ratio the semi-elasticity of the corporate tax base of 1.0 implies that the difference between personal and corporate taxes affects the corporate tax-to-gdp ratio ...
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will corporate tax consolidation improve efficiency eu pdf
... considering the optimal response of households to changes in taxes and factor rewards. this welfare analysis answers questions on the efficiency of the corporate income tax system in the european union ... of the report. he argues that the report does not consider the interaction between corporate and personal taxes, which can also create significant distortions.11 in general he favours the move ...
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