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A Destination-Based Allowance for Corporate Equity
11 references·0 citing·47 second hop
A Destination-Based Allowance for Corporate Equity (2018)A Destination-Based Allowance for Corpora…Cash-Flow Taxes in an International Setting (2018)Cash-Flow Taxes in an Interna…INTERNATIONAL TAX PLANNING UNDER THE DESTINATION-BASED CASH FLOW TAX (2017)INTERNATIONAL TAX PLANNING UN…Destination-Based Cash Flow Taxation (2017)Destination-Based Cash Flow T…Taxes and bank capital structure (2016)Taxes and bank capital struct…Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment (2015)Evaluating the Effects of ACE…Taxes Do Affect Corporate Financing Decisions: The Case of Belgian ACE (2012)Taxes Do Affect Corporate Fin…Taxes and the Efficiency Costs of Capital Distortions (2008)Taxes and the Efficiency Cost…Cash Flow Taxes in an Open Economy (2002)Cash Flow Taxes in an Open Ec…Generalised R-based and S-based taxes under uncertainty (1999)Generalised R-based and S-bas…Neutral taxation under uncertainty (1987)Neutral taxation under uncert…A general proposition on the design of a neutral business tax (1984)A general proposition on the …Pigou, Tiebout, property taxation, and the underprovision of local public goods (1986)Endogenous market structures in international trade (natura facit saltum) (1992)Taxation and Foreign Direct Investment: A Synthesis of Empirical Research (2003)Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform (2013)Revenue Implications of Destination-Based Cash-Flow Taxation (2020)The politics of taxing multinational firms in a digital age (2021)Determinants of corporate borrowing (1977)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)What Do We Know about Capital Structure? Some Evidence from International Data (1995)The Debt-Equity Tax Bias: Consequences and Solutions (2013)Insolvency and debt overhang following the COVID-19 outbreak: Assessment of risks and policy responses (2021)Proportional Income Taxation and Risk-Taking (1944)Tax Deductibility of Economic Depreciation to Insure Invariant Valuations (1964)A General Neutral Profits Tax (1991)Taxation and Investment Decisions in Petroleum (2018)Inflation, Income Taxes, and the Rate of Interest: A Theoretical Analysis (1976)Tobin's Marginal q and Average q: A Neoclassical Interpretation (1982)On the design of a neutral business tax under uncertainty (1993)Benefit–Cost Analysis and Distributional Weights: An Overview (2016)The Investment Decisions of Firms. (1980)The Structure and Reform of Direct Taxation (1980)A growth oriented dual income tax (2007)Tax and the Crisis* (2010)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Corporate financing and investment decisions when firms have information that investors do not have (1984)The Capital Structure Puzzle (1984)Tax Biases to Debt Finance (2011)Financial leverage and corporate taxation: evidence from German corporate tax return data (2012)Taxes and the location of production: evidence from a panel of US multinationals (1998)Taxes and Corporate Finance: A Review (2003)Do countries compete over corporate tax rates? (2007)Residual Profit Allocation by Income (2019)Shifting MNE taxation from national to global profits: A radical reform long overdue (2019)Corporate Taxation and Firm-Specific Determinants of Capital Structure: Evidence from the UK and US Multinational Firms (2022)Dimensions of tax design: the Mirrlees review (2010)THE EFFECT OF PROFIT SHIFTING ON THE CORPORATE TAX BASE IN THE UNITED STATES AND BEYOND (2015)Base Erosion, Profit Shifting and Developing Countries (2016)Corporate Taxation in the Global Economy (2019)Profit Shifting of Multinational Corporations Worldwide (2021)The Determinants of Capital Structure Choice (1988)The cost of capital, corporation finance and the theory of investment (2008)Bank capital, liquid reserves, and insolvency risk (2017)Global Financial Development Report 2019/2020: Bank Regulation and Supervision a Decade after the Global Financial Crisis (2019)Finance and Green Growth (2022)On the Economics of Transfer Pricing (1956)Taxes and the location of production: evidence from a panel of US multinationals (1996)Exploring Residual Profit Allocation (2020)
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References

  • 1984A general proposition on the design of a neutral business tax326 cited
  • 2016Taxes and bank capital structure185 cited
  • 2017Destination-Based Cash Flow Taxation145 cited
  • 1987Neutral taxation under uncertainty118 cited
  • 2017INTERNATIONAL TAX PLANNING UNDER THE DESTINATION-BASED CASH FLOW TAX64 cited
  • 2018Cash-Flow Taxes in an International Setting62 cited
  • 1999Generalised R-based and S-based taxes under uncertainty62 cited
  • 2008Taxes and the Efficiency Costs of Capital Distortions52 cited
  • 2002Cash Flow Taxes in an Open Economy40 cited
  • 2012Taxes Do Affect Corporate Financing Decisions: The Case of Belgian ACE40 cited
  • 2015Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment28 cited

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