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Tax competition and profit shifting : on the relationship between personal and corporate tax rates

Fuest, Clemens; Weichenrieder, Alfons J. - 2002

The residence-based taxation of interest income in the EU faces the difficulty that taxpayers may evade taxation by holding bank accounts in other countries. The EU therefore makes considerable efforts to achieve cooperation among EU member states in order to improve tax enforcement. The present...

Persistent link: https://www.econbiz.de/10011541078

Extending taxation of interest and royalty income at source : an option to limit base erosion and profit shifting?

Finke, Katharina; Fuest, Clemens; Nusser, Hannah; … - 2014

This paper discusses tax policy measures to reduce corporate tax avoidance by extending taxation in the source country without imposing double taxation. We focus on four options: Bilaterally restricting interest and royalty deductibility, introducing an inverted tax credit system, levying...

Persistent link: https://www.econbiz.de/10010416288

Tax Competition and Profit Shifting : On the Relationship between Personal and Corporate Tax Rates

Fuest, Clemens; Weichenrieder, Alfons J. - 2021

Persistent link: https://www.econbiz.de/10013320356

Tax competition and profit shifting : on the relationship between personal and corporate tax rates ; [presented at CESifo Conference "Corporate and Capital Income Taxation in the E...

Fuest, Clemens; Weichenrieder, Alfons J. - 2002

Persistent link: https://www.econbiz.de/10001708664

The role of the corporate income tax as an automatic stabilizer

Büttner, Thiess; Fuest, Clemens - 2009

This paper analyses the effectiveness of the corporate income tax as an automatic stabilizer. It employs a unique firm-level dataset of German manufacturers combining financial statements with firm-specific information about credit market restrictions. The results show that approximately 20 per...

Persistent link: https://www.econbiz.de/10003887453

Do higher corporate taxes reduce wages? : micro evidence from Germany

Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2013 - This version: May 3, 2013

Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages. We circumvent these problems by using an 11-year panel of data on 11,441 German municipalities' tax rates, 8 percent of which change each year, linked to administrative matched...

Persistent link: https://www.econbiz.de/10009762793

The Role of the Corporate Income Tax as an Automatic Stabilizer

Buettner, Thiess - 2009

Persistent link: https://www.econbiz.de/10013156033

Corporate Profit Shifting and the Role of Tax Havens : Evidence from German Country-by-Country Reporting Data

Fuest, Clemens; Hugger, Felix; Neumeier, Florian - 2021

annual tax base loss for Germany amounts to EUR 5.4 billion. Adding estimates of profit shifting by multinationals not … covered by the CbC data yields an overall estimate for profits shifted out of Germany to tax havens of EUR 19.1 billion per … year, corresponding to 4.3% of the profits reported by these firms in Germany. This implies a tax revenue loss due to …

Persistent link: https://www.econbiz.de/10013250044

Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data

Fuest, Clemens; Hugger, Felix Sebastian; Neumeier, Florian - In: Journal of economic behavior & organization : JEBO 194 (2022), pp. 454-477

Persistent link: https://www.econbiz.de/10013193449

Corporate Tax Reform and Foreign Direct Investment in Germany - Evidence from Firm-Level Data

Becker, Johannes; Fuest, Clemens; Hemmelgarn, Thomas - 2021

foreign-held affiliates in Germany. We do so by exploiting the very rich MiDi data base from the Deutsche Bundesbank. Although …

Persistent link: https://www.econbiz.de/10013317578