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International Taxation and Multinational Firm Location Decisions
Barrios, Salvador; Huizinga, Harry; Laeven, Luc; … - CESifo - 2008
Using a large international firm-level data set, we estimate separate effects of host and parent country taxation on … the location decisions of multinational firms. Both types of taxation are estimated to have a negative impact on the … location of new foreign subsidiaries. In fact, the impact of parent country taxation is estimated to be relatively large …
Persistent link: https://www.econbiz.de/10005196228
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Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries
Barrios, Salvador; Nicodème, Gaëtan J.A.; Fuentes, … - CESifo - 2014
The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and 11 manufacturing sectors in a single framework encompassing capital, labour and energy taxes. Our cross-country/cross-sector approach allows us comparing the incentives provided...
Persistent link: https://www.econbiz.de/10010948846
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Corporate Tax Policy, Entrepreneurship and Incorporation in the EU
Mooij, Ruud A. De; Nicodème, Gaëtan J.A. - CESifo - 2006
In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments. We exploit a panel of European data on firm births and legal form of...
Persistent link: https://www.econbiz.de/10005094315
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Corporate Income Tax and Economic Distortions
Nicodème, Gaëtan J.A. - CESifo - 2008
As any non-lump-sum tax, corporate income taxation creates distortions in economic choices, reducing its efficiency …, the effects of taxation on business location and foreign direct investment are the major sources of distortions. …
Persistent link: https://www.econbiz.de/10005094496
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The Role of Fiscal Instruments in Environmental Policy
Kosonen, Katri; Nicodème, Gaëtan J.A. - CESifo - 2009
Environmental protection is one of Europe's key values. The EU has set clear policy objectives to achieve its environmental goals. The EU has favoured market-based instruments, among which fiscal instruments to tackle the climate change problem. This paper takes a policy-making perspective and...
Persistent link: https://www.econbiz.de/10005013063
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On the Political Economics of Tax Reforms
Castanheira, Micael; Nicodème, Gaëtan J.A.; Profeta, Paola - CESifo - 2011
understand why tax systems look the way they look. Finally, we exploit a database of reforms in labour taxation in the European …
Persistent link: https://www.econbiz.de/10009224873
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The 2008 Financial Crisis and Taxation Policy
Hemmelgarn, Thomas; Nicodème, Gaëtan J.A. - CESifo - 2010
The 2008 financial crisis is the worst economic crisis since the Great Depression of 1929. It has been characterised by a housing bubble in a context of rapid credit expansion, high risk-taking and exacerbated financial leverage, leading to deleveraging and credit crunch when the bubble burst....
Persistent link: https://www.econbiz.de/10008534034