Similar Search Results

Tax Rate and Tax Base Competition for Foreign Direct Investment

Egger, Peter; Raff, Horst - CESifo - 2011

This paper argues that the large reduction in corporate tax rates and only gradual widening of tax bases in many countries over the last decades are consistent with tougher international competition for foreign direct investment (FDI). To make this point we develop a model in which governments...

Persistent link: https://www.econbiz.de/10009320778

Consequences of the New UK Tax Exemption System: Evidence from Micro-level Data

Egger, Peter; Merlo, Valeria; Ruf, Martin; Wamser, Georg - CESifo - 2012

Until 2009, the United Kingdom operated a system of worldwide taxation. Taxation of foreign income was deferred until … repatriated as dividends, leaving UK-owned multinational firms the possibility of avoiding UK taxation by delaying dividend … from taxation. This fundamental change had a number of straightforward implications for UK-owned multinational firms and …

Persistent link: https://www.econbiz.de/10010578157

Incorporation and Taxation: Theory and Firm-level Evidence

Egger, Peter; Keuschnigg, Christian; Winner, Hannes - CESifo - 2009

and corporate governance. The theory explains how the incorporation decision of entrepreneurs is driven by taxation …

Persistent link: https://www.econbiz.de/10005034637

How Low Business Tax Rates Attract Multinational Headquarters: Municipality-Level Evidence from Germany

Becker, Sascha O.; Egger, Peter; Merlo, Valeria - CESifo - 2009

Most existing empirical evidence on the impact of profit taxation on multinational firm activity is based on cross …

Persistent link: https://www.econbiz.de/10005196196

Saving Taxes Through Foreign Plant Ownership

Egger, Peter; Eggert, Wolfgang; Winner, Hannes - CESifo - 2007

differential taxation of foreign- and domestically-owned subsidiaries. We assess these hypotheses in a data- set of 33,577 European …

Persistent link: https://www.econbiz.de/10005196289

Labour Taxation and Foreign Direct Investment

Egger, Peter; Radulescu, Doina Maria - CESifo - 2008

This paper analyzes the implications of effective taxation of labor for profits and, hence, the location decision of a …

Persistent link: https://www.econbiz.de/10005094421

Unobserved Tax Avoidance and the Tax Elasticity of FDI

Egger, Peter; Merlo, Valeria; Wamser, Georg - CESifo - 2014

This paper investigates the tax responsiveness of multinational firms’ investment decisions in foreign countries, distinguishing firms that are able to avoid taxes (avoiders) from those that are not (non-avoiders). From a theoretical point of view, the tax responsiveness of firms crucially...

Persistent link: https://www.econbiz.de/10010877852

The Trade and Welfare Effects of Mergers in Space

Egger, Hartmut; Egger, Peter - CESifo - 2008

This paper analyzes the consequences of cross-border mergers in a spatial framework, thereby distinguishing three channels of influence: a price increase due to the elimination of product market competition, an adjustment in plant location which reduces overall transportation cost expenditures,...

Persistent link: https://www.econbiz.de/10005766141

Horizontal versus Vertical Interdependence in Multinational Activity

Badinger, Harald; Egger, Peter - CESifo - 2008

Recent research in international economics highlights the role of interdependencies of investment decisions and sales of multinational firms. Previous work focused on and provided evidence for aggregate flows or stocks of foreign direct investment, showing that interdependence declines in...

Persistent link: https://www.econbiz.de/10005196195

What Determines BITs?

Bergstrand, Jeffrey H.; Egger, Peter - CESifo - 2011

Bilateral investment treaties (BITs) have proliferated over the past 50 years such that the number of pairs of countries with BITs is roughly as large as the number of country-pairs that belong to bilateral or regional preferential trade agreements (PTAs). The purpose of this study is to provide...

Persistent link: https://www.econbiz.de/10009150650