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- 01GQHV7CR8548FZPEXABPK4GV3 classification A1.
- 01GQHV7CR8548FZPEXABPK4GV3 date "2022".
- 01GQHV7CR8548FZPEXABPK4GV3 language "eng".
- 01GQHV7CR8548FZPEXABPK4GV3 type journalArticle.
- 01GQHV7CR8548FZPEXABPK4GV3 hasPart 01GZEGS9KM919YEEJYKT5S6B7F.pdf.
- 01GQHV7CR8548FZPEXABPK4GV3 hasPart 01GZEGXDGSWESZA1H96SCH9TAP.pdf.
- 01GQHV7CR8548FZPEXABPK4GV3 subject "Business and Economics".
- 01GQHV7CR8548FZPEXABPK4GV3 doi "10.1111/caje.12624".
- 01GQHV7CR8548FZPEXABPK4GV3 issn "0008-4085".
- 01GQHV7CR8548FZPEXABPK4GV3 issn "1540-5982".
- 01GQHV7CR8548FZPEXABPK4GV3 issue "4".
- 01GQHV7CR8548FZPEXABPK4GV3 volume "55".
- 01GQHV7CR8548FZPEXABPK4GV3 abstract "Many countries have reduced corporate income tax rates or introduced tax deductions, exclusions and credits to attract foreign direct investment. This paper analyzes the introduction of the notional interest deduction (NID) in Belgium, which allows companies to deduct from their taxable income an interest that is calculated based on the company's equity. We use an event type study approach to analyze the evolution of employment and investment of foreign affiliates in Belgium. We find that the tax deduction has increased employment and investment in the Belgian affiliates on average by 7.4 and 6.1%, respectively, in the period after the introduction of the NID. The NID, however, also provides a higher after-tax return on investment to domestic Belgian firms. Using a matching analysis, we find that domestic Belgian firms with low external financial dependence also respond to the NID but somewhat less strongly, domestic firms with high external financial dependence do not show NID-driven investment nor employment creation.".
- 01GQHV7CR8548FZPEXABPK4GV3 author F6A47B68-F0ED-11E1-A9DE-61C894A0A6B4.
- 01GQHV7CR8548FZPEXABPK4GV3 author urn:uuid:17c72218-b1eb-42f2-b7ce-962df98adb43.
- 01GQHV7CR8548FZPEXABPK4GV3 author urn:uuid:704d5a9c-0d1c-40ff-af68-8d46917c7b83.
- 01GQHV7CR8548FZPEXABPK4GV3 dateCreated "2023-01-24T12:14:42Z".
- 01GQHV7CR8548FZPEXABPK4GV3 dateModified "2024-07-09T15:45:52Z".
- 01GQHV7CR8548FZPEXABPK4GV3 name "Does a tax deduction scheme matter for jobs and investment by multinational and domestic enterprises?".
- 01GQHV7CR8548FZPEXABPK4GV3 pagination urn:uuid:e53007dd-fa1d-4427-b211-8440f86997a6.
- 01GQHV7CR8548FZPEXABPK4GV3 sameAs LU-01GQHV7CR8548FZPEXABPK4GV3.
- 01GQHV7CR8548FZPEXABPK4GV3 sourceOrganization urn:uuid:e58fefab-c237-4a35-bc52-80f810832e9a.
- 01GQHV7CR8548FZPEXABPK4GV3 type A1.