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fiscalité - eur-lex.europa.eu
Tax policy and irreversible investment... Third, we assume that the firm is learning about the underlying true tax credit and corporate tax rate, and show that the anticipation of learning leads to an endogenous marginal adjustment cost and depresses investment....
fiscalité - core.ac.uk - PDF: citeseerx.ist.psu.edu
Multinational affiliates and local financial markets... The extent of financial leverage through local debt is positively related to host-country corporate tax rates, exchange rate variability, local currency-denominated sales, and financial development....
Foreign direct investment in the enlarged eu: do taxes matter and to what extent?... After controlling for unobserved country characteristics and common time effects, the top statutory corporate tax rate of both, source and host country, turn insignificant for total FDI and investment into equity....
Tobin's q, investment, and endogenous adjustment of financial structure...affects firm value, using a perfect foresight model of general equilibrium that includes a debt-related agency cost; uses the comparative statics and dynamics of changing the corporate tax rate as an illustration.Corporations...
The effect of corporate taxes on investment and entrepreneurship... In a cross-section of countries, our estimates of the effective corporate tax rate have a large adverse impact on aggregate investment, FDI, and entrepreneurial activity....

Traductions en contexte français - anglais

À titre dexemple, le taux dimposition des sociétés a été porté de 15 % à 18 % en janvier 2010 [40].

As an example, the corporate income tax rates were raised from 15% to 18% in January 2010.

fiscalité - eur-lex.europa.eu


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