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The effective tax burden of companies and on highly skilled manpower : tax policy strategies in a globalized economy

Elschner, Christina; Lammersen, Lothar; Overesch, Michael; … - 2005

Company taxes and taxes on highly skilled labour both influence the attractiveness of a particular region as a location …

Persistent link: https://www.econbiz.de/10002821875

Gender Bias in Tax Systems

Stotsky, Janet Gale - 1996

This paper examines the nature of gender bias in tax systems. Gender bias takes both explicit and implicit forms. Explicit gender bias is found in many personal income tax systems. Several countries, especially those in Western Europe, have undertaken to eliminate explicit gender bias in recent...

Persistent link: https://www.econbiz.de/10014398033

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

, introducing an inverted tax credit system, levying withholding taxes on all interest and royalty payments and levying withholding … taxes as an anti-avoidance regulation. We calculate the tax revenue effects of introducing a minimum withholding tax on … would increase tax revenue in particular in high-tax countries. Revenue redistribution would only arise if withholding taxes …

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

Tax policy and inclusive growth

Abdel-Kader, Khaled; Mooij, Ruud A. de - 2020

labor and capital income, taxes on wealth, the corporate income tax, and consumption taxes. The paper concludes by …

Persistent link: https://www.econbiz.de/10012485968

The development of corporate tax structures in the European Union from 1998 to 2015 - qualitative and quantitative analysis

Bräutigam, Rainer; Spengel, Christoph; Stutzenberger, … - 2017 - This version: August 2017

Ongoing tax reform processes, competitive pressures and the consequences of the financial and sovereign debt crisis have considerably shaped the tax systems of the Member States of the European Union in the last two decades. Our paper combines a qualitative and quantitative analysis of the...

Persistent link: https://www.econbiz.de/10011720019

The use of SME tax incentives in the European Union

Bergner, Sören Martin; Bräutigam, Rainer; Evers, … - 2017

This paper discusses the impact and the appropriateness of tax incentives for small and medium-sized enterprises (SMEs) in the European Union. First, we provide a survey of implemented tax incentives specifically targeted at SMEs in the 28 EU Member States. Building hereon, we measure the impact...

Persistent link: https://www.econbiz.de/10011591958

Corporate tax reform : from income to cash flow taxes

Carton, Benjamin; Fernandez-Corugedo, Emilio; Hunt, … - 2019

This paper uses a multi-region, forward-looking, DSGE model to estimate the macroeconomic impact of a tax reform that replaces a corporate income tax (CIT) with a destination-based cash-flow tax (DBCFT). Two key channels are at play. The first channel is the shift from an income tax to a...

Persistent link: https://www.econbiz.de/10012001561

Death and taxes : does taxation matter for firm survival?

Cevik, Serhan; Miryugin, Fedor - 2019

This paper investigates the impact of taxation on firm survival, using hazard models and a large-scale panel dataset on over 4 million nonfinancial firms from 21 countries over the period 1995-2015. We find ample evidence that a lower level of effective marginal tax rate improves firms' survival...

Persistent link: https://www.econbiz.de/10012019820

Case studies in tax revenue mobilization in low-income countries

Akitoby, Bernardin; Honda, Jiro; Miyamoto, Hiroaki; … - 2019

exemptions; reforming indirect taxes on goods and services (e.g., excises); and better managing compliance risks through …

Persistent link: https://www.econbiz.de/10012021897

Pouring oil on fire : interest deductibility and corporate debt

Dallari, Pietro; End, Nicolas; Miryugin, Fedor; Tieman, … - 2018

This paper investigates the role of tax incentives towards debt finance in the buildup of leverage in the nonfinancial corporate (NFC) sector, using a large firm-level dataset. We find that so-called debt bias is a significant driver of leverage, for both small and medium-sized enterprises and...

Persistent link: https://www.econbiz.de/10011978432

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