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A Negotiation-Based Model of Tax-Induced Transfer Pricing
Becker, Johannes; Davies, Ronald B. - CESifo - 2014
negotiation model replicates the predictions on the tax rate effects on transfer pricing, while adding new predictions. Profit … in both countries. Most importantly, profit shifting occurs even if tax enforcement is perfect. We analyze the effects of …
Persistent link: https://www.econbiz.de/10010877753
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International Debt Shifting: Do Multinationals Shift Internal or External Debt?
Møen, Jarle; Schindler, Dirk; Schjelderup, Guttorm; … - CESifo - 2011
Multinational companies can exploit the tax advantage of debt more aggressively than national companies by shifting debt from affiliates in low tax countries to affiliates in high tax countries. Previous papers have either omitted internal debt or external debt from the analysis. We are the...
Persistent link: https://www.econbiz.de/10009221552
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Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China
Fuest, Clemens; Liu, Li - CESifo - 2015
Does ownership affect the way firms react to corporate taxation? This paper exploits key features of recent corporate tax reforms in China to shed light on the differential impact of taxation on firms under different ownership regimes including private, collectively owned and state owned...
Persistent link: https://www.econbiz.de/10011265253
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Unobserved Tax Avoidance and the Tax Elasticity of FDI
Egger, Peter; Merlo, Valeria; Wamser, Georg - CESifo - 2014
profit taxes is inherently unobservable to the researcher. To address this problem, we use a finite mixture modeling approach … find that investments of tax avoiders do not respond to host-country profit taxes at all, while those of non-avoiders do … profit tax rate of a host country is found to reduce the fixed assets of non-avoiders in that host country by 0.81%. …
Persistent link: https://www.econbiz.de/10010877852
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Who Participates in Tax Avoidance?
Alstadsæter, Annette; Jacob, Martin - CESifo - 2013
This paper analyzes the sources of heterogeneity in legal tax avoidance strategies across individuals. Three conditions are required for a taxpayer to participate in tax avoidance: incentive, access, and awareness. Using rich Swedish administrative panel data with a unique link between corporate...
Persistent link: https://www.econbiz.de/10010877932
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Money at the Docks of Tax Havens: A Guide
Hebous, Shafik - CESifo - 2011
This essay critically revisits the roles and influences of tax havens in the world economy. It combines various massages of available studies in one scheme, documents a number of observations, and proposes several issues for future research.
Persistent link: https://www.econbiz.de/10009320788
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A Journey from a Corruption Port to a Tax Haven
Hebous, Shafik; Lipatov, Vilen - CESifo - 2011
We sketch a model according to which tax havens attract corporate income generated in corrupted countries. In our framework, tax havens have two opposite effects on welfare. First, tax havens’ services have a positive effect on welfare through encouraging investment by firms fearing...
Persistent link: https://www.econbiz.de/10009352225
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The Elasticity of Taxable Income and Income-Shifting: What is "Real" and What is Not?
Harju, Jarkko; Matikka, Tuomas - CESifo - 2014
Previous literature shows that income taxation significantly affects the behavior of high-income earners and business owners. However, it is still unclear how much of the response is due to changes in effort and other real economic activity, and how much is caused by tax avoidance and tax...
Persistent link: https://www.econbiz.de/10010812494
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A Theory of Tax Avoidance - Managerial Incentives for Tax Planning in a Multi-Task Principal-Agent Model
Ewert, Ralf; Niemann, Rainer - CESifo - 2014
, risks, and incentive schemes. First, the principal’s after-tax profit can increase with a higher corporate tax rate. Second …
Persistent link: https://www.econbiz.de/10010786744
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On the Redistributive Properties of Presumptive Taxation
Balestrino, Alessandro; Galmarini, Umberto - CESifo - 2005
Presumptive taxation, in which an income proxy is used as tax base, has been and is still used today in countries with very diverse situations - developing, transition and developed countries. Usually, this form of taxation is thought of as a revenue-raising device in presence of widespread...
Persistent link: https://www.econbiz.de/10005765838