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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
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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
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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
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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
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Taxation of foreign profits with heterogeneous multinational firms
Becker, Johannes - 2009
even rise due to intra-firm trade. It turns out that, in all three cases, the optimal tax system implies full taxation …
Persistent link: https://www.econbiz.de/10010265985
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Strategic trade policy through the tax system
Becker, Johannes - 2010
If conventional instruments of strategic trade policy are unavailable, the system of foreign profit taxation and …
Persistent link: https://www.econbiz.de/10010270452
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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
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Even small trade costs restore efficiency in tax competition
Becker, Johannes; Runkel, Marco - 2010
We introduce transport cost of trade in products into the classical Zodrow and Mieszkowski (1986) model of capital tax competition. It turns out that even small levels of transport cost lead to a complete breakdown of the seminal result, the underprovision of public goods. Instead, there is a...
Persistent link: https://www.econbiz.de/10010274798
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Second-Best Source-Based Taxation of Multinational Firms
Becker, Johannes - 2021
most existing work on corporate taxation. With observable productivity types, source governments set type-dependent lump …
Persistent link: https://www.econbiz.de/10012658035
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Second-Best Source-Based Taxation of Multinational Firms
Becker, Johannes - 2021
most existing work on corporate taxation. With observable productivity types, source governments set type-dependent lump …
Persistent link: https://www.econbiz.de/10013324212