scholarly journals Personal Income Taxes and the Growth of Small Firms

10.3386/w7980 ◽  
2000 ◽  
Author(s):  
Robert Carroll ◽  
Douglas Holtz-Eakin ◽  
Mark Rider ◽  
Harvey Rosen
Keyword(s):  
Small Firms ◽  
Income Taxes ◽  
Personal Income

scholarly journals Personal Income Taxes and the Growth of Small Firms

2001 ◽  
Vol 15 ◽  
pp. 121-147 ◽  
Author(s):  
Robert Carroll ◽  
Douglas Holtz-Eakin ◽  
Mark Rider ◽  
Harvey S. Rosen
Keyword(s):  
Small Firms ◽  
Income Taxes ◽  
Personal Income

scholarly journals Personal Income Taxes and the Growth of Small Firms

2000 ◽  
Author(s):  
Robert Carroll ◽  
Douglas Holtz-Eakin ◽  
Mark Rider ◽  
Harvey S. Rosen
Keyword(s):  
Small Firms ◽  
Income Taxes ◽  
Personal Income

scholarly journals Personal Income Taxes and Growth of Small Firms in Nigeria

2018 ◽  
Vol Volume-2 (Issue-3) ◽  
pp. 441-451
Author(s):  
John-Akamelu Racheal Chitom ◽  
Iyidiobi Felicia Cheluchi ◽  
Keyword(s):  
Small Firms ◽  
Income Taxes ◽  
Personal Income

Valuation With or Without Personal Income Taxes?

2004 ◽  
Vol 56 (1) ◽  
pp. 20-45 ◽  
Author(s):  
Frank Richter
Keyword(s):  
Income Taxes ◽  
Personal Income

scholarly journals Taxes and Capital Structure

2015 ◽  
Vol 50 (3) ◽  
pp. 277-300 ◽  
Author(s):  
Mara Faccio ◽  
Jin Xu
Keyword(s):  
Capital Structure ◽  
Income Taxes ◽  
Personal Income ◽  
Tax Rates ◽  
Personal Income Tax ◽  
Natural Experiments ◽  
Corporate Tax ◽  
Personal Taxes ◽  
Ex Post ◽  
Tax Payers

AbstractWe use nearly 500 shifts in statutory corporate and personal income tax rates as natural experiments to assess the effect of corporate and personal taxes on capital structure. We find both corporate and personal income taxes to be significant determinants of capital structure. Based on ex post observed summary statistics, across Organisation for Economic Co-Operation and Development (OECD) countries, taxes appear to be as important as other traditional variables in explaining capital structure choices. The results are stronger among corporate tax payers, dividend payers, and companies that are more likely to have an individual as the marginal investor.

SELECTED ASPECTS OF SUBSISTENCE MINIMUM IN SLOVAKIA

2017 ◽  
Vol 5 ◽  
pp. 470-475
Author(s):  
AlĹľbeta Suhányiová ◽  
Ladislav Suhányi
Keyword(s):  
Minimum Wage ◽  
Current Situation ◽  
Income Taxes ◽  
Personal Income ◽  
Social Benefits ◽  
Minimum Level ◽  
Dependent Children ◽  
Natural Person ◽  
Subsistence Minimum ◽  
Legislative Changes

The subsistence minimum is a socially recognized minimum level of income for a person; any person whose income is below this level is considered to be in material need. It is one of the key elements of socio-political interventions; in that it binds with important functions in different areas. The level of minimum wage in Slovakia has not changed for the last four years, and now, this issue is a subject of extensive discussions in professional and scientific circles. The paper describes the subsistence minimum and presents the significant legislative changes that affect the functions of the subsistence minimum. The paper analyses, examines, and evaluates the development of the subsistence minimum of: an adult natural person, of another jointly assessed adult person, of non-dependent underage children, and of dependent children – in the period from 1998 to 2016 (the present). The paper also reflects on the current situation in dealing with the issue of the subsistence minimum and its impact on selected social benefits and personal income taxes in Slovakia. The results of the research helped us to propose recommendations on the issue of setting the subsistence minimum and the whole issue as such.

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