Showing 1 - 10 of 89,476
theory. To the extent that multinational firms possess intangible capital on which they earn returns with foreign direct …
Persistent link: https://www.econbiz.de/10014024861
This paper constructs indicators of tax burden on FDI in order to review their trends and cross-country patterns. Over the 1990s, the overall tax burden on inward FDI (measured by the effective marginal tax rates) fell by 8 percentage points, reflecting corporate tax reforms in some OECD...
Persistent link: https://www.econbiz.de/10012445332
Academic and policy debates generally consider levying tax on corporate profit on either a residence basis or on a source basis. We explore two alternatives, based on the location of consumption, rather than production – destination-based, as opposed to source-based or residence-based, taxes....
Persistent link: https://www.econbiz.de/10005124352
This paper constructs indicators of tax burden on FDI in order to review their trends and cross-country patterns. Over the 1990s, the overall tax burden on inward FDI (measured by the effective marginal tax rates) fell by 8 percentage points, reflecting corporate tax reforms in some OECD...
Persistent link: https://www.econbiz.de/10005046197
Persistent link: https://www.econbiz.de/10011413707
Persistent link: https://www.econbiz.de/10012587478
Persistent link: https://www.econbiz.de/10011691529
Persistent link: https://www.econbiz.de/10011671148
Persistent link: https://www.econbiz.de/10011924707
Persistent link: https://www.econbiz.de/10012136011