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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

Taxation and the Multinational Firm

Egger, Peter; Stimmelmayr, Michael - 2017

This chapter provides a survey of issues which emerge with the taxation of multinational enterprises. It addresses tax … investments of such firms directly. It survey positive as well as normative principles of such taxation and incentives, relates to …

Persistent link: https://www.econbiz.de/10011615939

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

Tax Revenue Losses through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment

Mardan, Mohammed; Stimmelmayr, Michael - 2017

This paper analyzes the relevance of firm losses for tax revenues and welfare when switching from separate accounting to a system of tax base consolidation with formula apportionment. We find that a system change unambiguously decreases tax revenues in the short run, in which neither firms nor...

Persistent link: https://www.econbiz.de/10011615923

Is it just Luring Reported Profit? The Case of European Patent Boxes

Köthenbürger, Marko; Liberini, Federica; Stimmelmayr, … - 2018

Patent box regimes have become increasingly popular as an instrument to attract taxable income from intellectual property (IP). This paper assesses the quantitative impact of patent box regimes on profit shifting by multinational enterprises (MNEs). We proxy the ability to access the tax benefit...

Persistent link: https://www.econbiz.de/10011872118

Tax Competition in Developed, Emerging and Developing Regions - Same Same but Different?

Mardan, Mohammed; Stimmelmayr, Michael - 2018

This paper analyzes tax competition between countries which differ in their country-specific risk. We show that the outcome of asymmetric tax competition crucially depends on the ability of multinational firms to shift profits. With high costs of profit shifting, higher-risk countries set lower...

Persistent link: https://www.econbiz.de/10011872147

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