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Causes, Benefits, and Risks of Business Tax Incentives / / Alexander Klemm
| Causes, Benefits, and Risks of Business Tax Incentives / / Alexander Klemm |
| Autore | Klemm Alexander |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2009 |
| Descrizione fisica | 1 online resource (29 p.) |
| Collana | IMF Working Papers |
| Soggetto topico |
Tax incentives
Corporations - Taxation Investments: General Personal Finance -Taxation Taxation Corporate Taxation Business Taxes and Subsidies International Fiscal Issues International Public Goods Taxation, Subsidies, and Revenue: General Personal Income and Other Nonbusiness Taxes and Subsidies Investment Capital Intangible Capital Capacity Public finance & taxation Corporate & business tax Macroeconomics Tax holidays Corporate income tax Tax allowances Depreciation Taxes National accounts Corporations Income tax Saving and investment |
| ISBN |
1-4623-7495-6
1-4527-1375-8 1-282-84243-9 1-4518-7168-6 9786612842436 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Contents; I. Introduction; Boxes; 1: Typical Tax Incentives; II. Theory-Broad Principles; A. Background: Tax Competition; B. Possible Responses to Tax Competition; III. Theory-Detailed Considerations; A. Costs and Benefits of Incentives; B. Principles for Choosing Tax Incentives; C. Assessment of Typical Tax Incentives; 1. Effective Tax Rates Under Different Incentives; D. The Scope for Coordination; IV. Empirical Evidence; V. Conclusion; Tables; 1. Possible Justifications for Tax Incentives; Figures; References; References |
| Record Nr. | UNINA-9910788348003321 |
Klemm Alexander
|
||
| Washington, D.C. : , : International Monetary Fund, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Causes, Benefits, and Risks of Business Tax Incentives / / Alexander Klemm
| Causes, Benefits, and Risks of Business Tax Incentives / / Alexander Klemm |
| Autore | Klemm Alexander |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2009 |
| Descrizione fisica | 1 online resource (29 p.) |
| Disciplina | 336.243160941 |
| Collana | IMF Working Papers |
| Soggetto topico |
Tax incentives
Corporations - Taxation Business Taxes and Subsidies Capacity Capital Corporate & business tax Corporate income tax Corporate Taxation Corporations Depreciation Income tax Intangible Capital International Fiscal Issues International Public Goods Investment Investments: General Macroeconomics National accounts Personal Finance -Taxation Personal Income and Other Nonbusiness Taxes and Subsidies Public finance & taxation Saving and investment Tax allowances Tax holidays Taxation Taxation, Subsidies, and Revenue: General Taxes |
| ISBN |
1-4623-7495-6
1-4527-1375-8 1-282-84243-9 1-4518-7168-6 9786612842436 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Contents; I. Introduction; Boxes; 1: Typical Tax Incentives; II. Theory-Broad Principles; A. Background: Tax Competition; B. Possible Responses to Tax Competition; III. Theory-Detailed Considerations; A. Costs and Benefits of Incentives; B. Principles for Choosing Tax Incentives; C. Assessment of Typical Tax Incentives; 1. Effective Tax Rates Under Different Incentives; D. The Scope for Coordination; IV. Empirical Evidence; V. Conclusion; Tables; 1. Possible Justifications for Tax Incentives; Figures; References; References |
| Record Nr. | UNINA-9910816923603321 |
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Klemm Alexander
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| Washington, D.C. : , : International Monetary Fund, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The Impact of Research and Development Tax Incentives on Colombia’s Manufacturing Sector : : What Difference Do They Make? / / Valerie Mercer-Blackman
| The Impact of Research and Development Tax Incentives on Colombia’s Manufacturing Sector : : What Difference Do They Make? / / Valerie Mercer-Blackman |
| Autore | Mercer-Blackman Valerie |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (55 p.) |
| Disciplina | 338.09861 |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Manufacturing industries - Colombia - Econometric models
Tax incentives - Colombia - Econometric models Research and development tax credit - Colombia - Econometric models Personal Finance -Taxation Public Finance Taxation Taxation, Subsidies, and Revenue: General Personal Income and Other Nonbusiness Taxes and Subsidies National Government Expenditures and Related Policies: General Public finance & taxation Tax incentives Tax allowances Expenditure Income and capital gains taxes Current spending Income tax Expenditures, Public |
| ISBN |
1-4623-0938-0
1-4527-1881-4 1-4518-7036-1 9786612841293 1-282-84129-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. The Economics of R&D Tax Incentives and Results from Other Studies; Figures; 1. Relationship Between R&D Expenditures and Per-capita Incomes, 2000; 2. R&D Investment by Source of Financing; Tables; 1. R&D Fiscal Incentives in Selected Countries; A. Evidence from Other Countries on the Effects of R&D Tax Incentives; 2. Comparative Studies of the Effect of Fiscal Incentives on R&D nvestment; III. The System of R&D incentives in Colombia and Results from the Firms' Surveys; A. Background: The System of Tax Incentives in Colombia
3. Fiscal Cost of the Main Tax Incentives in Colombia4. Applications and Acceptances of R&D Incentives by Year and Type of Tax Incentive; B. A Survey of Firms' R&D Activities and Perceptions; 3. Frequency of Applications for the 125 Percent R&D Investment Deduction and Average Value of Approved Projects in colombia, 2001-04; 4. Fedesarrollo Survey: Average Investment by Type; 5. Fedesarrollo Survey Result by Size; 5. Characteristics of the Firms Surveyed in the Fedesarrollo Survey of Manufacturing and R&D 2005 6. Question 3. Fedesarollo Survey: The Level of R&D Investment Currently Done by Your Firm Is..7. Question 10 Fedesarrollo Survey: What is your Firm's Perception about the Subject of Science and Technology?..; 8. Question 13 Fedesarrollo Survey: Assuming you Application for R&D Incentives Was Denied, What Decision Would the Firm Take Regarding the Investment Plan?; IV. Econometric Results: R&D Investment Incentives to and Production in the Colombian Manufacturing Sector; A. Characteristics of the Data 6. Characteristics of Manufacturing Establishments in the DANE Science and Technology SampleB. Model set-up and Estimation of the Production Coefficients; 7. Characteristics of Manufacturing Establishments According to Size; 8. Simple Statistics of the Main Price and Share Variables; 9. Results of the Regression of System of Factor-costs Equations Estimated Parameter Values Method: Panel SUR, 2000-2002; 10. Estimated Elasticities of Substitution and Demand among Factors, Full Sample 11. Results of the Regression of System of Factor-costs Equations Estimated Parameter Values by Size Method: Panel SUR, 2000-200212. Results of the Regression of System of Factor-costs Equations Estimated Parameter ......... Values by Level of Innovation; C. Policy and Fiscal Implications of the Results on the Colombian R&D Tax Incentive System; 13. Direct and indirect Effects of Tax Incentives on R&D Investment Proyections of the SUR Model; D. Effects of the R&D Tax Incentives on the Demand for R&D Investment; V. Conclusions 14. Results of Regressions of Manufacturing Establishments, 2000-2002 |
| Record Nr. | UNINA-9910788232803321 |
|
Mercer-Blackman Valerie
|
||
| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The Impact of Research and Development Tax Incentives on Colombia’s Manufacturing Sector : : What Difference Do They Make? / / Valerie Mercer-Blackman
| The Impact of Research and Development Tax Incentives on Colombia’s Manufacturing Sector : : What Difference Do They Make? / / Valerie Mercer-Blackman |
| Autore | Mercer-Blackman Valerie |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (55 p.) |
| Disciplina | 338.09861 |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Manufacturing industries - Colombia - Econometric models
Tax incentives - Colombia - Econometric models Research and development tax credit - Colombia - Econometric models Current spending Expenditure Expenditures, Public Income and capital gains taxes Income tax National Government Expenditures and Related Policies: General Personal Finance -Taxation Personal Income and Other Nonbusiness Taxes and Subsidies Public finance & taxation Public Finance Tax allowances Tax incentives Taxation Taxation, Subsidies, and Revenue: General |
| ISBN |
1-4623-0938-0
1-4527-1881-4 1-4518-7036-1 9786612841293 1-282-84129-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. The Economics of R&D Tax Incentives and Results from Other Studies; Figures; 1. Relationship Between R&D Expenditures and Per-capita Incomes, 2000; 2. R&D Investment by Source of Financing; Tables; 1. R&D Fiscal Incentives in Selected Countries; A. Evidence from Other Countries on the Effects of R&D Tax Incentives; 2. Comparative Studies of the Effect of Fiscal Incentives on R&D nvestment; III. The System of R&D incentives in Colombia and Results from the Firms' Surveys; A. Background: The System of Tax Incentives in Colombia
3. Fiscal Cost of the Main Tax Incentives in Colombia4. Applications and Acceptances of R&D Incentives by Year and Type of Tax Incentive; B. A Survey of Firms' R&D Activities and Perceptions; 3. Frequency of Applications for the 125 Percent R&D Investment Deduction and Average Value of Approved Projects in colombia, 2001-04; 4. Fedesarrollo Survey: Average Investment by Type; 5. Fedesarrollo Survey Result by Size; 5. Characteristics of the Firms Surveyed in the Fedesarrollo Survey of Manufacturing and R&D 2005 6. Question 3. Fedesarollo Survey: The Level of R&D Investment Currently Done by Your Firm Is..7. Question 10 Fedesarrollo Survey: What is your Firm's Perception about the Subject of Science and Technology?..; 8. Question 13 Fedesarrollo Survey: Assuming you Application for R&D Incentives Was Denied, What Decision Would the Firm Take Regarding the Investment Plan?; IV. Econometric Results: R&D Investment Incentives to and Production in the Colombian Manufacturing Sector; A. Characteristics of the Data 6. Characteristics of Manufacturing Establishments in the DANE Science and Technology SampleB. Model set-up and Estimation of the Production Coefficients; 7. Characteristics of Manufacturing Establishments According to Size; 8. Simple Statistics of the Main Price and Share Variables; 9. Results of the Regression of System of Factor-costs Equations Estimated Parameter Values Method: Panel SUR, 2000-2002; 10. Estimated Elasticities of Substitution and Demand among Factors, Full Sample 11. Results of the Regression of System of Factor-costs Equations Estimated Parameter Values by Size Method: Panel SUR, 2000-200212. Results of the Regression of System of Factor-costs Equations Estimated Parameter ......... Values by Level of Innovation; C. Policy and Fiscal Implications of the Results on the Colombian R&D Tax Incentive System; 13. Direct and indirect Effects of Tax Incentives on R&D Investment Proyections of the SUR Model; D. Effects of the R&D Tax Incentives on the Demand for R&D Investment; V. Conclusions 14. Results of Regressions of Manufacturing Establishments, 2000-2002 |
| Record Nr. | UNINA-9910810969103321 |
|
Mercer-Blackman Valerie
|
||
| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Integrating a Unified Revenue Administration for Tax and Social Contribution Collections : : Experiences of Central and Eastern European Countries
| Integrating a Unified Revenue Administration for Tax and Social Contribution Collections : : Experiences of Central and Eastern European Countries |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2004 |
| Descrizione fisica | 1 online resource (51 p.) |
| Collana | IMF Working Papers |
| Soggetto topico |
Tax administration and procedure - Europe, Central
Tax administration and procedure - Europe, Eastern Personal Finance -Taxation Public Finance Taxation Personal Income and Other Nonbusiness Taxes and Subsidies Taxation, Subsidies, and Revenue: General Social Security and Public Pensions National Government Expenditures and Welfare Programs Public finance & taxation Welfare & benefit systems Pensions Social security contributions Tax allowances Revenue administration Tax administration core functions Pension spending Taxes Social assistance spending Expenditure Social security Income tax Revenue Tax administration and procedure Expenditures, Public |
| ISBN |
1-4623-4965-X
1-4527-6617-7 1-283-56810-1 1-4519-2034-2 9786613880550 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | ""Contents""; ""ABBREVIATIONS""; ""I. INTRODUCTION""; ""II. CURRENT PRACTICE AND CRITICAL ISSUES""; ""III. RATIONALE FOR UNIFICATION OF COLLECTION OF TAX AND SOCIAL CONTRIBUTIONS""; ""IV. KEY IMPLEMENTATION ISSUES AND RISKS TO BE ADDRESSED""; ""V. CONCLUSION�INTEGRATION EXPERIENCE IN CENTRAL AND EASTERN EUROPE""; ""APPENDIX""; ""References"" |
| Record Nr. | UNINA-9910788697803321 |
| Washington, D.C. : , : International Monetary Fund, , 2004 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Integrating a Unified Revenue Administration for Tax and Social Contribution Collections : : Experiences of Central and Eastern European Countries
| Integrating a Unified Revenue Administration for Tax and Social Contribution Collections : : Experiences of Central and Eastern European Countries |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2004 |
| Descrizione fisica | 1 online resource (51 p.) |
| Collana | IMF Working Papers |
| Soggetto topico |
Tax administration and procedure - Europe, Central
Tax administration and procedure - Europe, Eastern Expenditure Expenditures, Public Income tax National Government Expenditures and Welfare Programs Pension spending Pensions Personal Finance -Taxation Personal Income and Other Nonbusiness Taxes and Subsidies Public finance & taxation Public Finance Revenue administration Revenue Social assistance spending Social Security and Public Pensions Social security contributions Social security Tax administration and procedure Tax administration core functions Tax allowances Taxation Taxation, Subsidies, and Revenue: General Taxes Welfare & benefit systems |
| ISBN |
1-4623-4965-X
1-4527-6617-7 1-283-56810-1 1-4519-2034-2 9786613880550 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | ""Contents""; ""ABBREVIATIONS""; ""I. INTRODUCTION""; ""II. CURRENT PRACTICE AND CRITICAL ISSUES""; ""III. RATIONALE FOR UNIFICATION OF COLLECTION OF TAX AND SOCIAL CONTRIBUTIONS""; ""IV. KEY IMPLEMENTATION ISSUES AND RISKS TO BE ADDRESSED""; ""V. CONCLUSION�INTEGRATION EXPERIENCE IN CENTRAL AND EASTERN EUROPE""; ""APPENDIX""; ""References"" |
| Record Nr. | UNINA-9910808880503321 |
| Washington, D.C. : , : International Monetary Fund, , 2004 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
A Superior Hybrid Cash-Flow Taxon Corporations / / Howell Zee
| A Superior Hybrid Cash-Flow Taxon Corporations / / Howell Zee |
| Autore | Zee Howell |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2006 |
| Descrizione fisica | 1 online resource (25 p.) |
| Collana | IMF Working Papers |
| Soggetto topico |
Corporations - Taxation - Econometric models
International business enterprises - Taxation Investments: General Money and Monetary Policy Personal Finance -Taxation Corporate Taxation Criminology Taxation, Subsidies, and Revenue: General Business Taxes and Subsidies Monetary Systems Standards Regimes Government and the Monetary System Payment Systems Personal Income and Other Nonbusiness Taxes and Subsidies Illegal Behavior and the Enforcement of Law Investment Capital Intangible Capital Capacity Corporate & business tax Monetary economics Public finance & taxation Corporate crime white-collar crime Macroeconomics Corporate income tax Currencies Tax allowances Anti-money laundering and combating the financing of terrorism (AML/CFT) Depreciation Taxes Money Crime National accounts Corporations Taxation Income tax Money laundering Saving and investment |
| ISBN |
1-4623-9218-0
1-4527-6931-1 1-282-39175-5 9786613820181 1-4519-0911-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | ""Contents""; ""I. INTRODUCTION""; ""II. MERITS AND LIMITATIONS OF R-CFT AND S-CFT""; ""III. NATURE OF MODIFIED S-CFT""; ""IV. CONCLUDING REMARKS""; ""REFERENCES"" |
| Record Nr. | UNINA-9910788520203321 |
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Zee Howell
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| Washington, D.C. : , : International Monetary Fund, , 2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
A Superior Hybrid Cash-Flow Taxon Corporations / / Howell Zee
| A Superior Hybrid Cash-Flow Taxon Corporations / / Howell Zee |
| Autore | Zee Howell |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2006 |
| Descrizione fisica | 1 online resource (25 p.) |
| Collana | IMF Working Papers |
| Soggetto topico |
Corporations - Taxation - Econometric models
International business enterprises - Taxation Anti-money laundering and combating the financing of terrorism (AML/CFT) Business Taxes and Subsidies Capacity Capital Corporate & business tax Corporate crime Corporate income tax Corporate Taxation Corporations Crime Criminology Currencies Depreciation Government and the Monetary System Illegal Behavior and the Enforcement of Law Income tax Intangible Capital Investment Investments: General Macroeconomics Monetary economics Monetary Systems Money and Monetary Policy Money laundering Money National accounts Payment Systems Personal Finance -Taxation Personal Income and Other Nonbusiness Taxes and Subsidies Public finance & taxation Regimes Saving and investment Standards Tax allowances Taxation Taxation, Subsidies, and Revenue: General Taxes White-collar crime |
| ISBN |
1-4623-9218-0
1-4527-6931-1 1-282-39175-5 9786613820181 1-4519-0911-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | ""Contents""; ""I. INTRODUCTION""; ""II. MERITS AND LIMITATIONS OF R-CFT AND S-CFT""; ""III. NATURE OF MODIFIED S-CFT""; ""IV. CONCLUDING REMARKS""; ""REFERENCES"" |
| Record Nr. | UNINA-9910809281703321 |
|
Zee Howell
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||
| Washington, D.C. : , : International Monetary Fund, , 2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Taxation and Leverage in International Banking / / Grace Weishi Gu, Ruud A. Mooij, Tigran Poghosyan
| Taxation and Leverage in International Banking / / Grace Weishi Gu, Ruud A. Mooij, Tigran Poghosyan |
| Autore | Gu Grace Weishi |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
| Descrizione fisica | 1 online resource (36 p.) |
| Altri autori (Persone) |
MooijRuud A
PoghosyanTigran |
| Collana | IMF Working Papers |
| Soggetto topico |
Taxation - Econometric models
Financial leverage - Econometric models Banks and Banking Financial Risk Management Taxation Corporate Taxation Personal Finance -Taxation Banks Depository Institutions Micro Finance Institutions Mortgages Financing Policy Financial Risk and Risk Management Capital and Ownership Structure Value of Firms Goodwill Business Taxes and Subsidies Financial Institutions and Services: Government Policy and Regulation Financial Crises Taxation, Subsidies, and Revenue: General Personal Income and Other Nonbusiness Taxes and Subsidies Banking Corporate & business tax Economic & financial crises & disasters Public finance & taxation Corporate income tax Deposit insurance Financial crises Debt bias Taxes Tax policy Tax allowances Banks and banking Corporations Crisis management Tax administration and procedure Income tax |
| ISBN |
1-4755-5221-1
1-4755-4068-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; I. Introduction; II. Theoretical Model; III. Empirical Methodology and Data; A. Methodology; B. Data; IV. Results; A. Baseline Regressions; B. Robustness Checks; C. Extension: Capital Tightness; V. Conclusions; References; Technical Appendix; Figures; 1. Bank Leverage Histogram; Tables; 1. Variable Source and Construction; 2. Summary Statistics; 3. Correlations; 4. Number of Banks; 5. Average Financial Leverage and Tax Rates; 6. Baseline Estimation Results; 7. Robustness Check Estimation Results: Standard Errors; 8. Robustness Check Estimation Results: Alternatives
9. Robustness Check Estimation Results: Leverage Skewness and Tax Trend 10. Robustness Check Estimation Results: Subsamples; 11. Estimation Results: Capital Tightness |
| Record Nr. | UNINA-9910779643003321 |
|
Gu Grace Weishi
|
||
| Washington, D.C. : , : International Monetary Fund, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Taxation and Leverage in International Banking / / Grace Weishi Gu, Ruud A. Mooij, Tigran Poghosyan
| Taxation and Leverage in International Banking / / Grace Weishi Gu, Ruud A. Mooij, Tigran Poghosyan |
| Autore | Gu Grace Weishi |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
| Descrizione fisica | 1 online resource (36 p.) |
| Disciplina | 332.1532 |
| Altri autori (Persone) |
MooijRuud A
PoghosyanTigran |
| Collana | IMF Working Papers |
| Soggetto topico |
Taxation - Econometric models
Financial leverage - Econometric models Banking Banks and Banking Banks and banking Banks Business Taxes and Subsidies Capital and Ownership Structure Corporate & business tax Corporate income tax Corporate Taxation Corporations Crisis management Debt bias Deposit insurance Depository Institutions Economic & financial crises & disasters Financial Crises Financial crises Financial Institutions and Services: Government Policy and Regulation Financial Risk and Risk Management Financial Risk Management Financing Policy Goodwill Income tax Micro Finance Institutions Mortgages Personal Finance -Taxation Personal Income and Other Nonbusiness Taxes and Subsidies Public finance & taxation Tax administration and procedure Tax allowances Tax policy Taxation Taxation, Subsidies, and Revenue: General Taxes Value of Firms |
| ISBN |
1-4755-5221-1
1-4755-4068-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; I. Introduction; II. Theoretical Model; III. Empirical Methodology and Data; A. Methodology; B. Data; IV. Results; A. Baseline Regressions; B. Robustness Checks; C. Extension: Capital Tightness; V. Conclusions; References; Technical Appendix; Figures; 1. Bank Leverage Histogram; Tables; 1. Variable Source and Construction; 2. Summary Statistics; 3. Correlations; 4. Number of Banks; 5. Average Financial Leverage and Tax Rates; 6. Baseline Estimation Results; 7. Robustness Check Estimation Results: Standard Errors; 8. Robustness Check Estimation Results: Alternatives
9. Robustness Check Estimation Results: Leverage Skewness and Tax Trend 10. Robustness Check Estimation Results: Subsamples; 11. Estimation Results: Capital Tightness |
| Record Nr. | UNINA-9910824160303321 |
|
Gu Grace Weishi
|
||
| Washington, D.C. : , : International Monetary Fund, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
