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Impôt sur le revenu des sociétés (IS) et capital

Impôt sur le revenu des sociétés (IS) et capital

Stanislas T Médard D C Agossadou

Editions Notre Savoir
2024
pokkari
Cette recherche consiste v rifier si l'imp t sur les soci t s (IS) a un effet sur le capital compte tenu du risque de financement encouru.L' chantillon commence par une tude de cas de deux entreprises hypoth tiques identiques, l'une endett e et l'autre non endett e, ayant le m me projet d'investissement rentable sur une p riode donn e, et se termine par 101 paires d'entreprises identiques appartenant diff rentes classes de risque de financement. L'hypoth se de non-gratuit des co ts et des revenus est utilis e, et les march s de capitaux sont suppos s purs et parfaits.Les r sultats confirment que le CIT n'a aucun effet sur la structure, la valeur, le co t et le rendement du capital pour un risque de financement donn , et r v lent l'existence d'une troisi me source de financement appel e "capital public", dont le co t est le taux de l'imp t sur le capital des soci t s (ISC). Il n'est plus question de r fl chir la structure optimale du capital, qui est une pure illusion financi re. Cet article est l'un des premiers montrer que l'imp t sur les soci t s (IS) n'a pas d'effet sur le capital, et proposer un mod le qui explique le comportement de la structure du capital en pr sence de l'IS.
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Imposta sul reddito delle società (CIT) e sul capitale

Imposta sul reddito delle società (CIT) e sul capitale

Stanislas T Médard D C Agossadou

Edizioni Sapienza
2024
pokkari
Questa ricerca consiste nel verificare se l'imposta sul reddito delle societ (CIT) ha un effetto sul capitale, dato il rischio di finanziamento sostenuto.Il campione inizia con un caso di studio di due ipotetiche imprese identiche, una indebitata e l'altra non indebitata, con lo stesso progetto di investimento redditizio per un periodo di tempo, e termina con 101 coppie di imprese identiche appartenenti a diverse classi di rischio di finanziamento. Si utilizza l'ipotesi di non gratitudine dei costi e dei ricavi e si ipotizza che i mercati dei capitali siano puri e perfetti.I risultati confermano che la CIT non ha alcun effetto sulla struttura, sul valore, sul costo e sul rendimento del capitale per un determinato rischio di finanziamento e rivelano l'esistenza di una terza fonte di finanziamento chiamata "capitale pubblico", il cui costo rappresentato dall'aliquota dell'imposta sul capitale delle imprese (CCT). Non si tratta pi di pensare alla struttura ottimale del capitale, che una pura illusione finanziaria. Il presente lavoro uno dei primi a dimostrare che l'imposta sulle societ (CT) non ha alcun effetto sul capitale e a proporre un modello che spiega il comportamento della struttura del capitale in presenza di CT.
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Debt Interest Deduction in Computing Corporate Income Tax (CIT)

Debt Interest Deduction in Computing Corporate Income Tax (CIT)

Stanislas T Médard D C Agossadou

Lap Lambert Academic Publishing
2024
pokkari
This paper focuses on tax incidence, looking for "real" loser or winner of debt interest deduction in computing CIT. The first sample is a case study of two identical firms, one indebted and the other unindebted, with the same profitable investment project over a period of time. The second sample contains 20 indebted firms in France over a 5-year period. The non-free cost and revenue assumption is used. The stylized case study of two hypothetical firms and the empirical analysis of 20 firms in France lead to the same result. In fact, Debt interest deduction in computing CIT, has as "true" losing the firm with zero financial leverage and as "true" winning the firm with non-zero financial leverage. This paper is one of the first to expand the literature by looking for the "real" loser or winner of debt interest deduction in computing CIT.
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Steuerverhalten und Investitionsverhalten von Unternehmensmanagern

Steuerverhalten und Investitionsverhalten von Unternehmensmanagern

Stanislas T Médard D C Agossadou

Verlag Unser Wissen
2024
pokkari
Dieses Buch analysiert den Einfluss des Steuerverhaltens auf das Investitionsverhalten von Unternehmensmanagern in Benin. Das Papier wendet die verallgemeinerte Momentenmethode (GMM) auf dynamische Paneldaten an. Die verwendete Stichprobe umfasst 21 Unternehmen, d. h. 11 Banken f r den Zeitraum von 2011 bis 2020 und 10 DFSs f r den Zeitraum von 2016 bis 2021. Es zeigt sich, dass das Investitionsverhalten am positivsten durch die Steuerersparnis aufgrund des Abzugs von Abschreibungen auf Wirtschaftsg ter (EIDDAAE) beeinflusst wird, dann durch die K rperschaftsteuer (CIT) und schlie lich durch Schulden (DEBT); und negativ durch Eigenkapital (EQUITY) und fr here Investitionen (INVESTMENT(1)). Dieses Buch leistet einen wertvollen Beitrag zur bestehenden Literatur, indem es die wichtigsten Determinanten des Investitionsverhaltens identifiziert, insbesondere den positiven Effekt von Steuerersparnissen aufgrund des Abzugs von Abschreibungen auf Wirtschaftsg ter.
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Comportamento fiscal e comportamento de investimento dos gestores de empresas

Comportamento fiscal e comportamento de investimento dos gestores de empresas

Stanislas T Médard D C Agossadou

Edicoes Nosso Conhecimento
2024
pokkari
Este livro analisa a influ ncia do comportamento fiscal no comportamento de investimento dos gestores empresariais no Benim. O artigo aplica o m todo generalizado dos momentos (GMM) a dados em painel din mico. A amostra utilizada abrange 21 empresas, ou seja, 11 bancos para o per odo de 2011 a 2020 e 10 SFD para o per odo de 2016 a 2021. Verifica-se que o comportamento do investimento mais positivamente afetado pela poupan a fiscal devido dedu o de provis es para amortiza o sobre activos econ micos (EIDDAAE), depois pelo imposto sobre o rendimento das pessoas colectivas (IRC) e finalmente pela d vida (D VIDA); e negativamente pelos capitais pr prios (EQUITY) e investimento passado (INVESTIMENTO(1)). Este livro d um valioso contributo para a literatura existente ao identificar os principais determinantes do comportamento do investimento, nomeadamente o efeito positivo da poupan a fiscal devido dedu o da deprecia o dos activos econ micos.
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Tax Behavior and Financing Behavior of Corporate Managers

Tax Behavior and Financing Behavior of Corporate Managers

Stanislas T Médard D C Agossadou

Lap Lambert Academic Publishing
2024
pokkari
This book aims to analyzing the influence of tax behavior on financing (financial leverage) behavior of corporate managers. The paper applies the generalized method of moments (GMM) to dynamic panel data. The sample used covers 21 firms, i.e. 11 banks for the period from 2011 to 2020 and 10 DFSs for the period from 2016 to 2021. It turns out that financial leverage behavior is influenced more positively by corporate income tax (CIT), then by dividends (DIVIDEND); and negatively by interest on debt (INTEREST), by cash flow (CASH_FLOW) and by past financial leverage (LEVERAGE( 1)). This paper is one of the first to extend the literature by identifying the main determinants of financing behavior, notably the positive effect of corporate income tax (CIT).
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Tax Behavior and Investment Behavior of Corporate Managers

Tax Behavior and Investment Behavior of Corporate Managers

Stanislas T Médard D C Agossadou

Lap Lambert Academic Publishing
2024
pokkari
This book analyses the influence of tax behavior on investment behavior of corporate managers in Benin. The paper applies the generalized method of moments (GMM) to dynamic panel data. The sample used covers 21 firms, i.e. 11 banks for the period from 2011 to 2020 and 10 DFSs for the period from 2016 to 2021. It is found that investment behavior is most positively affected by the tax saving due to the deduction of depreciation allowances on economic assets (EIDDAAE), then by corporate income tax (CIT) and finally by debt (DEBT); and negatively by equity (EQUITY) and past investment (INVESTMENT(1)). This book makes a valuable contribution to the existing literature by identifying the main determinants of investment behavior, notably the positive effect of tax savings due to the deduction of depreciation on economic assets.
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Plato's Phaedo

Plato's Phaedo

D. T. J. Bailey; D.T.J. Bailey

OXFORD UNIVERSITY PRESS INC
2026
sidottu
D.T.J. Bailey here offers a student-friendly guide to Plato's dialogue Phaedo, as part of the Oxford Guides to Philosophy series. In the process of explaining the text, Bailey provides a picture of Plato's metaphysics as revealed by the four major arguments it contains. Offering a concise discussion of Platonic forms--the abstract objects Plato famously proposed--Bailey argues that Plato was thinking carefully about names and naming throughout the construction of the Phaedo. Readers of the Symposium and the Republic, those intrigued by the figure of Socrates, and those who believe in the immortality of the Soul will value Bailey's expert explanation of the thematic diversity contained in the Phaedo.
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Plato's Phaedo

Plato's Phaedo

D. T. J. Bailey; D.T.J. Bailey

OXFORD UNIVERSITY PRESS INC
2026
nidottu
D.T.J. Bailey here offers a student-friendly guide to Plato's dialogue Phaedo, as part of the Oxford Guides to Philosophy series. In the process of explaining the text, Bailey provides a picture of Plato's metaphysics as revealed by the four major arguments it contains. Offering a concise discussion of Platonic forms--the abstract objects Plato famously proposed--Bailey argues that Plato was thinking carefully about names and naming throughout the construction of the Phaedo. Readers of the Symposium and the Republic, those intrigued by the figure of Socrates, and those who believe in the immortality of the Soul will value Bailey's expert explanation of the thematic diversity contained in the Phaedo.
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Semiclassical Soliton Ensembles for the Focusing Nonlinear Schrödinger Equation

Semiclassical Soliton Ensembles for the Focusing Nonlinear Schrödinger Equation

Spyridon Kamvissis; Kenneth D.T-R McLaughlin; Peter D. Miller

Princeton University Press
2003
pokkari
This book represents the first asymptotic analysis, via completely integrable techniques, of the initial value problem for the focusing nonlinear Schrodinger equation in the semiclassical asymptotic regime. This problem is a key model in nonlinear optical physics and has increasingly important applications in the telecommunications industry. The authors exploit complete integrability to establish pointwise asymptotics for this problem's solution in the semiclassical regime and explicit integration for the underlying nonlinear, elliptic, partial differential equations suspected of governing the semiclassical behavior. In doing so they also aim to explain the observed gradient catastrophe for the underlying nonlinear elliptic partial differential equations, and to set forth a detailed, pointwise asymptotic description of the violent oscillations that emerge following the gradient catastrophe. To achieve this, the authors have extended the reach of two powerful analytical techniques that have arisen through the asymptotic analysis of integrable systems: the Lax-Levermore-Venakides variational approach to singular limits in integrable systems, and Deift and Zhou's nonlinear Steepest-Descent/Stationary Phase method for the analysis of Riemann-Hilbert problems. In particular, they introduce a systematic procedure for handling certain Riemann-Hilbert problems with poles accumulating on curves in the plane. This book, which includes an appendix on the use of the Fredholm theory for Riemann-Hilbert problems in the Holder class, is intended for researchers and graduate students of applied mathematics and analysis, especially those with an interest in integrable systems, nonlinear waves, or complex analysis.
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