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Quality versus quantity: the composition effect of corporate taxation on foreign direct investment

Becker, Johannes; Fuest, Clemens - 2007

This paper studies corporate taxation in a model where foreign investment of firms may affect the profitability of the …

Persistent link: https://www.econbiz.de/10010264233

Quality Versus Quantity - The Composition Effect of Corporate Taxation on Foreign Direct Investment

Becker, Johannes; Fuest, Clemens - 2021

This paper studies corporate taxation in a model where foreign investment of firms may affect the profitability of the …

Persistent link: https://www.econbiz.de/10013316809

Tax competition: greenfield investment versus mergers and acquisitions

Becker, Johannes; Fuest, Clemens - 2008

In this paper, we analyze tax competition in a model where investor firms have the choice between two types of investment, greenfield investment and mergers and acquisitions. We show that the coexistence of these two types of investment intensifies tax competition in comparison to the case where...

Persistent link: https://www.econbiz.de/10010264323

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

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

This paper is the first to use information from individual country-by-country (CbC) re-ports to assess the extent of profit shifting by multinational enterprises. Unlike other data often used to evaluate the extent of profit shifting and tax avoidance, CbC reports pro-vide a complete coverage of...

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

Corporate tax policy and international mergers and acquisitions: is the tax exemption system superior

Becker, Johannes; Fuest, Clemens - 2007

exemption system are justified. We study corporate taxation in a model where international capital flows are either greenfield … reasons. The paper asks how corporate taxation affects the international allocation of capital under different double taxation … regimes. We find that the standard view on international taxation only prevails in the case of cost driven greenfield …

Persistent link: https://www.econbiz.de/10010264048

Source versus residence based taxation with international mergers and acquisitions

Becker, Johannes; Fuest, Clemens - 2009

This paper analyses tax competition and tax coordination in a model where capital flows occur in the form of mergers and acquisitions, rather than greenfield investment. In this framework, we show that differences in residence based taxes do not necessarily distort international ownership...

Persistent link: https://www.econbiz.de/10010273808

Global Profit Shifting of Multinational Companies: Evidence from CbCR Micro Data

Fuest, Clemens; Greil, Stefan; Hugger, Felix; Neumeier, … - 2022

This paper uses micro data from country-by-country reporting of more than 3600 large multinational companies operating in 238 jurisdictions to analyze global profit shifting to avoid taxes. These companies report 7% of their global profits in jurisdictions with effective average tax rates below...

Persistent link: https://www.econbiz.de/10013353369

The Taxation of Foreign Profits: A Unified View

Devereux, Michael P.; Fuest, Clemens; Lockwood, Benjamin - 2015

This paper synthesizes and extends the literature on the taxation of foreign source income in a framework that covers …

Persistent link: https://www.econbiz.de/10010500392

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

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

Persistent link: https://www.econbiz.de/10012492984

Global Profit Shifting of Multinational Companies : Evidence from CbCR Micro Data

Fuest, Clemens; Greil, Stefan; Hugger, Felix; Neumeier, … - 2022

Persistent link: https://www.econbiz.de/10014083323