Working Paper |
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12 months |
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12 months |
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A Simple Explanation for the Unfavorable Tax Treatment of Investment Costs |
0 |
0 |
0 |
44 |
0 |
1 |
1 |
567 |
A Welfare Analysis on Start-Up Decisions under Default Risk |
0 |
0 |
0 |
14 |
0 |
0 |
0 |
7 |
Accelerated Depreciation, Default Risk and Investment Decisions |
0 |
0 |
0 |
11 |
0 |
0 |
0 |
47 |
Accelerated Depreciation, Default Risk and Investment Decisions |
0 |
1 |
1 |
2 |
0 |
1 |
1 |
23 |
Accelerated Depreciation, Default Risk and Investment Decisions |
0 |
0 |
0 |
17 |
0 |
0 |
0 |
44 |
Asymmetric Taxation under Incremental and Sequential Investment |
0 |
0 |
0 |
40 |
0 |
0 |
0 |
168 |
Business Tax Policy under Default Risk |
0 |
0 |
0 |
9 |
0 |
0 |
1 |
24 |
Business Tax Policy under Default Risk |
0 |
0 |
0 |
14 |
0 |
1 |
1 |
41 |
Business tax policy under default risk |
0 |
0 |
0 |
28 |
0 |
0 |
0 |
24 |
Competing for Foreign Direct Investments: A Real Options Approach |
0 |
0 |
0 |
92 |
0 |
0 |
0 |
260 |
Corporate Debt, Hybrid Securities and the Effective Tax Rate |
0 |
0 |
0 |
121 |
1 |
1 |
1 |
523 |
Corporate Debt, Hybrid Securities and the Effective Tax Rate |
0 |
0 |
0 |
37 |
0 |
1 |
1 |
199 |
Corporate Tax Asymmetries under Investment Irreversibility |
0 |
0 |
0 |
53 |
0 |
0 |
0 |
205 |
Corporate Taxation and Financial Strategies Under Asymmetric Information |
0 |
0 |
0 |
32 |
0 |
1 |
1 |
88 |
Corporate Taxation in Italy: an Analysis of the 1998 Reform |
0 |
0 |
0 |
25 |
1 |
1 |
1 |
621 |
Debt Shifting and Transfer Pricing in a Volatile World |
0 |
1 |
1 |
15 |
0 |
2 |
2 |
26 |
Debt and Transfer Pricing: Implications on Business Tax Policy |
0 |
0 |
0 |
9 |
1 |
1 |
1 |
14 |
Debt and Transfer Pricing: Implications on Business Tax Policy |
0 |
1 |
1 |
8 |
0 |
1 |
1 |
43 |
Debt shifting in Europe |
0 |
0 |
0 |
33 |
0 |
0 |
1 |
146 |
Deferred Taxation under Default Risk |
0 |
0 |
0 |
25 |
0 |
0 |
1 |
72 |
Endogenous Timing and the Taxation of Discrete Investment Choices |
0 |
0 |
0 |
34 |
0 |
0 |
1 |
122 |
FDI Determination and Corporate Tax Competition in a Volatile World |
0 |
0 |
0 |
230 |
0 |
0 |
0 |
718 |
FDI Determination and Corporate Tax Competition in a Volatile World |
0 |
0 |
0 |
43 |
0 |
3 |
6 |
275 |
Fiscal Reforms during Fiscal Consolidation: The Case of Italy |
0 |
0 |
2 |
187 |
0 |
0 |
3 |
431 |
Fiscal Reforms during Fiscal Consolidation: The Case of Italy |
0 |
0 |
0 |
37 |
0 |
0 |
1 |
126 |
Incentives to (Irreversible) Investments Under Different Regulatory Regimes |
0 |
0 |
0 |
48 |
0 |
0 |
0 |
234 |
Incentives to (irreversible) investments under different regulatory regimes |
0 |
0 |
0 |
116 |
0 |
0 |
1 |
340 |
Investment Size and Firm's Value under Profit Sharing Regulation |
0 |
0 |
0 |
147 |
0 |
0 |
0 |
646 |
Investment Size and Firm’s Value Under Profit Sharing Regulation |
0 |
0 |
0 |
82 |
0 |
0 |
0 |
382 |
Irreversible Investments and Regulatory Risk |
0 |
0 |
0 |
232 |
0 |
0 |
0 |
659 |
Italy's ACE Tax and its Effect on a Firm's Leverage |
0 |
0 |
2 |
90 |
0 |
0 |
3 |
368 |
Italy's ACE tax and its effect on a firm's leverage |
0 |
0 |
0 |
27 |
0 |
0 |
1 |
131 |
Le riforme dell’IRPEF: uno sguardo attraverso 45 anni di storia |
2 |
7 |
55 |
294 |
8 |
18 |
113 |
591 |
Lifestyle Taxes in the Presence of Profit Shifting |
0 |
0 |
0 |
16 |
0 |
0 |
0 |
49 |
On Corporate Tax Asymmetries and Neutrality |
0 |
0 |
0 |
64 |
0 |
0 |
1 |
287 |
On the Capital Structure of Foreign Subsidiaries: Evidence from a Panel Data Quantile Regression Model |
0 |
0 |
1 |
17 |
1 |
1 |
4 |
36 |
On the Equivalence between Labor and Consumption Taxation |
0 |
0 |
0 |
7 |
0 |
0 |
0 |
43 |
On the Equivalence between Labor and Consumption Taxation |
0 |
0 |
0 |
33 |
0 |
0 |
0 |
116 |
Optimal Firm's Dividend and Capital Structure for Mean Reverting Profitability |
1 |
1 |
1 |
9 |
1 |
2 |
3 |
12 |
Optimal Investment and Financial Strategies under Tax Rate Uncertainty |
0 |
0 |
0 |
0 |
0 |
0 |
5 |
75 |
Optimal Investment and Financial Strategies under Tax Rate Uncertainty |
0 |
0 |
0 |
20 |
0 |
0 |
1 |
108 |
Optimal Investment and Financial Strategies under Tax Rate Uncertainty |
0 |
0 |
0 |
38 |
0 |
0 |
0 |
191 |
Optimal investment and financial strategies under tax rate uncertainty |
0 |
0 |
0 |
31 |
0 |
0 |
1 |
149 |
Preemption, Start-Up Decisions and the Firms’ Capital Structure |
0 |
0 |
0 |
39 |
0 |
0 |
1 |
187 |
Profit Sharing and Investment by Regulated Utilities: A Welfare Analysis |
1 |
1 |
1 |
75 |
1 |
1 |
1 |
317 |
Profit Sharing and Investment by Regulated Utilities: a Welfare Analysis |
0 |
0 |
0 |
93 |
0 |
0 |
0 |
362 |
Profit Shifting by Debt Financing in Europe |
0 |
0 |
0 |
85 |
1 |
1 |
2 |
290 |
Profit shifting by debt financing in Europe |
0 |
0 |
0 |
11 |
0 |
1 |
1 |
102 |
Public Expenditure Spillovers: An Explanation for Heterogeneous Tax Reaction Functions |
0 |
0 |
0 |
16 |
0 |
0 |
0 |
46 |
Retrospective Capital Gains Taxation in the Real World |
0 |
0 |
0 |
67 |
0 |
0 |
0 |
348 |
Retrospective Capital Gains taxation in the real world |
0 |
0 |
0 |
21 |
0 |
0 |
2 |
113 |
S-Based Taxation under Default Risk |
0 |
0 |
0 |
53 |
0 |
0 |
0 |
210 |
S-Based Taxation under Default Risk |
0 |
0 |
0 |
29 |
0 |
0 |
0 |
131 |
Tax Competition, Investment Irreversibility and the Provision of Public Goods |
0 |
0 |
0 |
1 |
0 |
0 |
0 |
9 |
Tax Competition, Investment Irreversibility and the Provision of Public Goods |
0 |
0 |
0 |
24 |
1 |
1 |
1 |
72 |
Tax Competition, Investment Irreversibility and the Provision of Public Goods |
0 |
0 |
1 |
7 |
0 |
0 |
1 |
33 |
Tax Neutrality: Illusion or Reality? The Case of Entrepreneurship |
0 |
0 |
0 |
91 |
0 |
0 |
0 |
287 |
Tax Neutrality: Illusion or Reality? The Case of Entrepreneurship |
0 |
0 |
0 |
25 |
0 |
0 |
0 |
137 |
The Capital Structure of Multinational Companies Under Tax Competition |
0 |
0 |
0 |
185 |
0 |
1 |
2 |
989 |
The Capital Structure of Multinational Companies under Tax Competition |
0 |
0 |
0 |
346 |
0 |
0 |
0 |
1,501 |
The Estimation of Reaction Functions under Tax Competition |
1 |
1 |
1 |
48 |
1 |
2 |
6 |
113 |
The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal |
0 |
0 |
0 |
32 |
0 |
0 |
2 |
133 |
The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal |
0 |
0 |
0 |
50 |
0 |
0 |
4 |
356 |
The start-up decision under default risk |
0 |
0 |
0 |
7 |
0 |
0 |
0 |
6 |
The start-up decision under default risk |
0 |
0 |
0 |
9 |
1 |
1 |
1 |
22 |
Wide vs. Narrow Tax Bases under Optimal Investment Timing |
0 |
0 |
0 |
52 |
0 |
0 |
0 |
381 |
Total Working Papers |
5 |
13 |
67 |
3,797 |
18 |
43 |
182 |
15,376 |