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Optimal Redistributive Taxation and Provision of Public Input Goods in an Economy with Outsourcing and Unemployment

Aronsson, Thomas; Koskela, Erkki - CESifo - 2008

outsourcing by locating part of the production process abroad. Our results show that the incentive to relax the self … outsourcing. Without a direct instrument for taxing outsourcing, the government may reduce the amount of resources spent on … outsourcing by increased provision of the public input good, which is desirable in the sense that reduced outsourcing contributes …

Persistent link: https://www.econbiz.de/10005094442

Taxation and Capital Structure Choice – Evidence from a Panel of German Multinationals

Buettner, Thiess; Overesch, Michael; Schreiber, Ulrich; … - CESifo - 2006

This paper analyzes the impact of taxes and lending conditions on the financial structure of multinationals' foreign affiliates. The empirical analysis employs a large panel of affiliates of German multinationals in 26 countries in the period from 1996 until 2003. In accordance with the...

Persistent link: https://www.econbiz.de/10005181569

The Impact of Thin-Capitalization Rules on Multinationals’ Financing and Investment Decisions

Büttner, Thiess; Overesch, Michael; Schreiber, Ulrich; … - CESifo - 2006

This paper analyzes the role of Thin-Capitalization rules for capital structure choice and investment decisions of multinationals. A theoretical analysis shows that the imposition of such rules tends to affect not only the leverage and the level of investment but also their tax-sensitivity. An...

Persistent link: https://www.econbiz.de/10005405727

Corporate Income Taxation of Multinationals in a General Equilibrium Model

Eichner, Thomas; Runkel, Marco - CESifo - 2008

This paper contributes to the discussion on Separate Accounting versus Formula Apportionment in the corporate income taxation of multinational enterprises (MNEs). The innovation of the analysis is that we consider a general equilibrium tax competition model with an endogenously determined world...

Persistent link: https://www.econbiz.de/10005405983

Tax Competition with Formula Apportionment: The Interaction between Tax Base and Sharing Mechanism

Kolmar, Martin; Wagener, Andreas - CESifo - 2007

The EU Commission is advocating a common consolidated tax base for the corporate income tax, accompanied by a revenue sharing mechanism based on formula apportionment. We analyse tax competition in such a regime, focussing on the interaction between the definition of the tax base and the...

Persistent link: https://www.econbiz.de/10005416470

Capital Structure Choice and Company Taxation: A Meta-Study

Feld, Lars P.; Heckemeyer, Jost Henrich; Overesch, Michael - CESifo - 2011

This paper provides a quantitative review of the empirical literature on the tax impact on corporate debt financing. Synthesizing the evidence from 46 previous studies, we find that this impact is substantial. In particular, the tax rate proxy determines the outcome of primary analyses. Measures...

Persistent link: https://www.econbiz.de/10008914267

The Role of the Corporate Income Tax as an Automatic Stabilizer

Buettner, Thiess; Fuest, Clemens - CESifo - 2009

This paper analyses the effectiveness of the corporate income tax as an automatic stabilizer. It employs a unique firm-level dataset of German manufacturers combining financial statements with firm-specific information about credit market restrictions. The results show that approximately 20 per...

Persistent link: https://www.econbiz.de/10008583645

The Minimum Wage from a Two-Sided Perspective

Brown, Alessio J. G.; Merkl, Christian; Snower, Dennis - CESifo - 2014

This paper sheds new light on the effects of the minimum wage on employment from a two-sided theoretical perspective, in which firms’ job offer and workers’ job acceptance decisions are disentangled. Minimum wages reduce job offer incentives and increase job acceptance incentives. We show...

Persistent link: https://www.econbiz.de/10010877633

Deserving Poor and the Desirability of Minimum Wage Rules

Blumkin, Tomer; Danziger, Leif - CESifo - 2014

In this paper we provide a novel justification for the use of minimum wage rules to supplement the optimal tax-and-transfer system. We demonstrate that if labor supply decisions are concentrated along the intensive margin and employment is efficiently rationed, a minimum wage rule can be...

Persistent link: https://www.econbiz.de/10010877848

Spillover Effects of Minimum Wages: Theory and Experimental Evidence

Dittrich, Marcus; Knabe, Andreas; Leipold, Kristina - CESifo - 2011

We study the spillover effects of minimum wages in a laboratory experiment. In a bilateral firm-worker bargaining setting, we find that the introduction of a minimum wage exerts upward pressure on wages even if the minimum wage is too low to be a binding restriction. Furthermore, raising the...

Persistent link: https://www.econbiz.de/10009294100

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