Browsing ECO Working Papers by Subject "H25"

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Browsing ECO Working Papers by Subject "H25"

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    Title: Optimal Debt Bias in Corporate Income Taxation  Author(s): SIMON, Jenny Date: 2012 Type of Publication: Working Paper Series/Report no.: EUI MWP Abstract: I present a rationale for a government to discriminate between debt and equity financing when taxing corporate income. For risk-averse entrepreneurs, equity generates more surplus than debt, because it provides financing ...
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    Title: Taxes, Cigarette Consumption, and Smoking Intensity: Reply  Author(s): ADDA, Jérôme; CORNAGLIA, Francesca Date: 2011 Type of Publication: Working Paper Series/Report no.: EUI ECO Abstract: This paper shows that smoking intensity, i.e. the amount of nicotine extracted per cigarette smoked, responds to changes in excise taxes and tobacco prices. We exploit data covering the period 1988 to 2006 across many US ...
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    Title: Heterogeneous Firms, `Profit Shifting‘ FDI and International Tax Competition  Author(s): KRAUTHEIM, Sebastian; SCHMIDT-EISENLOHR, Tim Date: 2009 Type of Publication: Working Paper Series/Report no.: EUI ECO Abstract: We develop a stylized model of international tax competition between a large country and a tax haven. In the large country, firms in a monopolistically competitive industry generate positive profits which can be taxed by ...