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Capital mobility and tax competition : a survey
Fuest, Clemens; Huber, Bernd; Mintz, Jack M. - 2003
This paper surveys the literature on the implications of international capital mobility for national tax policies. Our main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border crossing investment is taxed relative to domestic...
Persistent link: https://www.econbiz.de/10011507954
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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
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Finanzpolitik und Unternehmensentscheidung
Wickström, Bengt-Arne (ed.); Fuest, Clemens (contributor) - 2010
Main description: Rudolf Oster gibt eine umfassende Übersicht über die Auswirkungen von Umlagen im Finanzausgleich zwischen den Kommunen. Die weiteren Beiträge behandeln Auswirkungen der Gewinnbesteuerung. Christian Keuschnigg zeigt, daß Investitionen im Inland gehemmt werden können und...
Persistent link: https://www.econbiz.de/10014018693
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Optimal Timing of Tax Policy in the Face of Projected Debt Increases
Ball, Chris; Creedy, John; Scobie, Grant - 2016
This paper examines the optimal time path of the tax rate, in a model where an increasing ratio of government debt to GDP is projected in the absence of policy changes.
Persistent link: https://www.econbiz.de/10012115708
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Changes in the taxation of superannuation : macroeconomic and welfare effects
Creedy, John (contributor); Guest, Ross (contributor) - 2007
Persistent link: https://www.econbiz.de/10003422673
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Reflections on the Tax Working Group Report
Creedy, John - 2010
Persistent link: https://www.econbiz.de/10003995347
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The labour supply and savings effects of superannuation tax changes
Creedy, John (contributor); Guest, Ross (contributor) - 2007
Persistent link: https://www.econbiz.de/10003431023
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How can a country ‘graduate’ from procyclical fiscal policy? : evidence from China
Fuest, Clemens; Xing, Jing - 2015
In this study, we analyze the cyclicality of fiscal policies in China during the period 1978-2013. We find that the cyclicality of local government spending in China significantly affects the cyclicality of total government spending. By employing both time-series and province-level panel data,...
Persistent link: https://www.econbiz.de/10011338112
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How can a country 'graduate' from procyclical fiscal policy? : evidence from China
Fuest, Clemens; Xing, Jing - 2015
In this study, we analyze the cyclicality of fiscal policies in China during the period 1978-2013. We find that the cyclicality of local government spending in China significantly affects the cyclicality of total government spending. By employing both time-series and province-level panel data,...
Persistent link: https://www.econbiz.de/10011342322
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Tax policy and entrepreneurship in the presence of asymmetric information in capital markets
Fuest, Clemens; Huber, Bernd; Tillessen, Philipp - 2003
This paper considers the implications of asymmetric information in capital markets for entrepreneurial entry and tax policy. In many countries, governments subsidize the creation of new firms. One possible justification for these subsidies is that capital markets for the financing of new firms...
Persistent link: https://www.econbiz.de/10011506206