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1
Hosting multinationals : economic and fiscal implications
Egger, Peter
;
Köthenbürger, Marko
-
2015
Switzerland is a prime location for both domestically owned as well as foreign-owned multinational enterprises (MNEs). In this paper, we review the literature on MNE activity with respect to its main fundamental (non-policy) drivers, the non-fiscal consequences of MNEs for various economic...
Persistent link: https://www.econbiz.de/10010526682
Saved in:
2
Assessing profit shifting using country-by-country reports : a nonlinear response to tax rate differentials
Bratta, Barbara
;
Santomartino, Vera
;
Acciari, Paolo
- In:
National tax journal
77
(
2024
)
2
,
pp. 349-380
Persistent link: https://www.econbiz.de/10014633961
Saved in:
3
The effect of profit shifting on the corporate tax base in the United States and beyond
Clausing, Kimberly A.
- In:
National tax journal
69
(
2016
)
4
,
pp. 905-934
Persistent link: https://www.econbiz.de/10011620377
Saved in:
4
Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms
Lampenius, Niklas
;
Shevlin, Terry
;
Stenzel, Arthur
- In:
Journal of accounting & economics
72
(
2021
)
1
,
pp. 1-26
Persistent link: https://www.econbiz.de/10013203481
Saved in:
5
Customer concentration, tax collection intensity, and corporate tax avoidance
Cao, Yue
;
Hu, Xinyu
;
Lu, Yu
;
Su, Jun
- In:
Emerging markets, finance & trade : a journal of the …
56
(
2020
)
11
,
pp. 2563-2593
Persistent link: https://www.econbiz.de/10012262866
Saved in:
6
Disclosure of corporate tax reports, tax enforcement, and price information
Caballé, Jordi
;
Dumitrescu, Ariadna
- In:
Journal of banking & finance
121
(
2020
),
pp. 1-17
Persistent link: https://www.econbiz.de/10012521624
Saved in:
7
Chapter 10 Taxation
Kaplow, Louis
- In:
Handbook of law and economics : volume 1
,
(pp. 647-755)
.
2007
relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting
externalities
…
Persistent link: https://www.econbiz.de/10014023506
Saved in:
8
Introducing an IP licence box in Switzerland : quantifying the effects
Chatagny, Florian
;
Köthenbürger, Marko
;
Stimmelmayr, …
-
2015
-
This Version: July 2015
In response to the increasing international pressure on Switzerland to reform the ring-fenced elements in its tax system, the Swiss Government has put forward a comprehensive tax reform package. The proposal comprises, among other things, the introduction of a licence box, a substantial...
Persistent link: https://www.econbiz.de/10011297342
Saved in:
9
Enhancing the efficiency and equity of the tax system in Israel
Röhn, Oliver
-
2020
Israel’s tax mix is reasonably growth- and employment-friendly. Nonetheless, tax reform is needed to foster an inclusive recovery from the COVID-19 crisis and help tackle Israel’s main economic and societal challenges of high poverty, including among those in work, and slow aggregate...
Persistent link: https://www.econbiz.de/10012421251
Saved in:
10
Wide versus narrow tax bases under optimal investment timing
Panteghini, Paolo
- In:
FinanzArchiv : European journal of public finance
60
(
2004
)
4
,
pp. 482-493
Persistent link: https://www.econbiz.de/10002539910
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