D-56179 Vallendar, 56179
WHU - Otto Beisheim School of Management
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Taxation, Dividends, Share Repurchases, Payout Policy
accrual accounting, income smoothing, tax revenues, corporate tax base
accrual accounting; income smoothing; corporate tax revenues; corporate tax base
tax avoidance, income shifting, income taxation, dividend taxation
investment, dividend taxation, private firms
Investment, Dividend Taxation, Private Firms
tax evasion, tax compliance, tax enforcement, tax awareness, detection
tax evasion, tax compliance, self-reporting, tax incentive
Payout Policy, Dividend Taxes, Agency Costs, Ownership Structure
firm valuation, tax avoidance, tax uncertainty
taxation, dividends, cash flow sensitivity
Corporate taxation, Investment
Income shifting, income generation, dividend taxes, closely held corporations, owner–managers
income shifting, income generation, dividend taxes, closely held corporations, owner-managers
This is a Wiley-Blackwell Publishing paper. Wiley-Blackwell Publishing charges $38.00 .
File name: SJOE.
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Closely held corporations, dividend taxes, income generation, income shifting, owner‐managers
Capital Gains Tax, Proportional Tax, Progressive Tax, Top Incomes
Capital Gains Tax, Capital Losses, Income Tax, Investment Decisions, Lock-In Effect, Speculation Gains, Tax Clienteles
moral hazard, tax avoidance, tax planning
capital investment, tax, uncertainty, timing, cash, corporate saving, intermittent investment, Adam Smith, John Maynard Keynes
Investment funds, Labour-Sponsored Venture Capital Corporations (LSVCCs), tax subsidies, value destruction
Evasion, Tax Morale, Tax Compliance, Self-Serving Bias, Moral Spillover
top incomes, income taxation, taxing the rich, comprehensive nominal tax rate
Capital Gains, Cross-Base Elasticity, Income Taxes
Asymmetric Taxation, Loss Offset Rules, Loss Aversion
Expressive Law, Legality, Moral Appeals, Tax Avoidance, Tax Evasion, Real Effort Experiment
Shareholder taxation, corporate-personal tax integration, open economy, investment incentives, small firms
Dividend taxation, Employment, Wages, Private Firms
This is a National Bureau of Economic Research Paper. NBER charges a fee of
$5.00 for this paper.
File name: nber.
International taxation, profit shifting, tax policy, multinational firms
Consumption Tax, Investment, Tax Policy
Tax risk, executive compensation, corporate governance
bank transparency, bank regulation, loan loss provisions, corporate taxation
Corporate taxation, tax policy, tax loss carryback, tax asymmetry, corporate investments, misallocation
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