Zobrazeno 1 - 10
of 59
pro vyhledávání: '"Paolo M. Panteghini"'
Publikováno v:
German Economic Review. 23:301-339
Most of the empirical literature on tax competition has been using panel models in which each country’s tax rate responds to a weighted average of other countries’ tax rates, where weights are given. This approach imposes the reaction functions t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d501c5d26f36d4b9b66c3ebb5c2f84b8
https://doi.org/10.1515/ger-2020-0137
https://doi.org/10.1515/ger-2020-0137
Autor:
Rosella Levaggi, Paolo M. Panteghini
Publikováno v:
Academia Letters.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f6b458863d2ae52d1927d4ecfc17b2d5
https://doi.org/10.20935/al627
https://doi.org/10.20935/al627
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2d9d516feb94950e84d12bbf045baf2d
https://doi.org/10.2139/ssrn.3961910
https://doi.org/10.2139/ssrn.3961910
Publikováno v:
SSRN Electronic Journal.
This study introduces a real option model to investigate how fiscal policy affects a representative firm's investment decision and to measure its welfare effects. On the one hand, the effects of financial instability on the optimal investment timing
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::58cb0cab5b7f699ff26b94179b60c24a
https://doi.org/10.2139/ssrn.3947732
https://doi.org/10.2139/ssrn.3947732
In this article, we use a stochastic model with a representative firm to study business tax policy under default risk. We will show that, for a given tax rate, tax revenue and welfare are crucially affected by default risk and its costs, as long as i
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::438f8d922919c9838a03f5b9048601d9
http://hdl.handle.net/11379/537957
http://hdl.handle.net/11379/537957
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::690a26ea33892bb1dcf93924d2fc7f8d
https://doi.org/10.2139/ssrn.3977546
https://doi.org/10.2139/ssrn.3977546
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::db99d7c0e117e6dae73dd6692e589d4c
https://doi.org/10.2139/ssrn.3985776
https://doi.org/10.2139/ssrn.3985776
Autor:
Paolo M. Panteghini, Rosella Levaggi
In this article, we show that spillovers may provide an alternative explanation for the heterogeneity of tax reaction functions under tax competition. In particular, we assume the existence of$$n\ge 2$$n≥2jurisdictions, which compete to attract mob
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::52b4ee2171282343885d28265907f0f1
http://hdl.handle.net/11379/533118
http://hdl.handle.net/11379/533118
Publikováno v:
SSRN Electronic Journal.
In this article we introduce model to describe the behavior of a multinational company (MNC) that operates transfer pricing and debt shifting, with the purpose of incrementing its value, intended as the sum of equity and debt. We compute, in a stocha
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::cc1400d13e43fc3f9641baadce9cc900
https://doi.org/10.2139/ssrn.3719827
https://doi.org/10.2139/ssrn.3719827
In this article, we have used a continuous EBIT-based model to study deferred tax liabilities under default risk. Quite surprisingly, default risk has been disregarded in research on deferred taxation. In order to underline its importance, we first c
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::631c3c561860236478cba39c61e4fe69
http://hdl.handle.net/11577/3334962
http://hdl.handle.net/11577/3334962