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Income Analysis with Tax Data - Microanalysis on High Incomes and Self-Employment, and Microsimulation with Alternatives in Income Tax, Business and Corporate Tax Policies

Merz, Joachim - 2009

. In our contribution we introduce a new mighty resource of micro data for income analysis: The Income Tax Statistic with … high income as well as for the income of the professions. We want to show the new possibilities and the mightiness of the … data for the micro level with the help of three examples: 1. Micro analyses on high income and self-employment, 2. Micro …

Persistent link: https://www.econbiz.de/10012720103

Taxation, Corporate Financial Policy and the Cost of Capital

Auerbach, Alan J. - 1982

The cost of capital plays an important role in the allocation of resources among competing uses in a decentralized market system. The purpose of this paper is to organize and present what is known and what is hypothesized about the effects of taxation on the incentive to invest, via the cost of...

Persistent link: https://www.econbiz.de/10012478079

Taxation, Corporate Financial Policy and the Cost of Capital

Auerbach, Alan J. - 2021

Persistent link: https://www.econbiz.de/10013232028

The impact of thin capitalization rules on the location of multinational firms' foreign affiliates

Merlo, Valeria; Riedel, Nadine; Wamser, Georg - 2015

This paper examines how restrictions on the tax-deductibility of interest cost affect location choices of multinational corporations (MNCs). Many countries have introduced so-called thin-capitalization rules (TCRs) to prevent MNCs from shifting tax base to countries with lower tax rates. As of...

Persistent link: https://www.econbiz.de/10011300391

Tax-response heterogeneity and the effects of double taxation treaties on the location choices of multinational firms

Behrendt, Simon; Wamser, Georg - 2018

This paper examines location choices of multinational enterprises (MNEs). We particularly focus on the consequences of double taxation treaties (DTTs) and corporate profit taxes on the probability to choose a location. DTTs have become a key policy instrument used by countries to regulate...

Persistent link: https://www.econbiz.de/10011793840

The tax-efficient use of debt in multinational corporations

Møen, Jarle; Schindler, Dirk; Schjelderup, Guttorm; … - 2018

Some multinationals use the parent company as a lender to the group, whereas others set up an internal bank in a low tax jurisdiction. This paper discusses the link between capital structure choices and tax planning motives in multinational groups. We model the trade-off between the use of...

Persistent link: https://www.econbiz.de/10011872932

Corporate income taxes around the world : a survey on forward-looking tax measures and two applications

Steinmüller, Elias; Thunecke, Georg U.; Wamser, Georg - 2018

This study provides a survey on corporate taxes around the world. Our analysis has three main objectives. First, we collect tax data and calculate (forward-looking) effective tax measures for a large sample of countries and recent years. We particularly describe how these measures vary over time...

Persistent link: https://www.econbiz.de/10011847579

Understanding US corporate tax losses

Altshuler, Rosanne; Auerbach, Alan J.; Cooper, Michael J.; … - 2008

Persistent link: https://www.econbiz.de/10003769916

German inbound investment, corporate tax planning, and thin-capitalization rules : a difference-in-differences approach

Overesch, Michael; Wamser, Georg - 2006

This paper investigates tax planning behavior by means of inter-company finance and the effectiveness of fighting back via thin-capitalization rules. A simple theoretical model, which considers the financing decision of a multinational company, is used to obtain empirical implications. The...

Persistent link: https://www.econbiz.de/10008858953

Anti profit-shifting rules and foreign direct investment

Büttner, Thiess; Overesch, Michael; Wamser, Georg - 2014

This paper explores the effects of tax provisions aimed at restricting multinationals' tax planning on foreign direct investment (FDI). Using a unique dataset which allows us to observe the worldwide activities of a large panel of multinational firms, we test how limitations of interest tax...

Persistent link: https://www.econbiz.de/10010257227