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A Backward Looking Measure of the Effective Marginal Tax Burden on Investment

Becker, Johannes; Fuest, Clemens - CESifo - 2004

Forward looking measures like the well-known effective marginal tax rate developed by King and Fullerton (1984) are often criticized for not taking into account the complexity of the tax law. This paper derives a method of evaluating this kind of measure and of quantifying the bias resulting...

Persistent link: https://www.econbiz.de/10005406101

Exports, Foreign Direct Investment and the Costs of Corporate Taxation

Keuschnigg, Christian - CESifo - 2007

This paper develops a model of a monopolistically competitive industry with extensive and intensive business investment and shows how these margins respond to changes in average and marginal corporate tax rates. Intensive investment refers to the size of a firm’s capital stock. Extensive...

Persistent link: https://www.econbiz.de/10005094313

A Negotiation-Based Model of Tax-Induced Transfer Pricing

Becker, Johannes; Davies, Ronald B. - CESifo - 2014

We present a new model of tax induced transfer pricing as an alternative to the oft-used concealment model. Inspired by interviews with practitioners, we consider a large multinational firm which is audited by the tax authority in the high-tax location. When this country adjusts the transfer...

Persistent link: https://www.econbiz.de/10010877753

International Debt Shifting: Do Multinationals Shift Internal or External Debt?

Møen, Jarle; Schindler, Dirk; Schjelderup, Guttorm; … - CESifo - 2011

shifting and show that it is optimal for them to use both types of debt to save taxes. Using a large panel of German …

Persistent link: https://www.econbiz.de/10009221552

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

A Theory of Tax Avoidance - Managerial Incentives for Tax Planning in a Multi-Task Principal-Agent Model

Ewert, Ralf; Niemann, Rainer - CESifo - 2014

We derive determinants of tax avoidance by means of a multi-task principal-agent model. We extend prevailing models by integrating both corporate and individual income taxation as well as by including tax planning effort in the agent’s action portfolio. Our model shows novel and apparently...

Persistent link: https://www.econbiz.de/10010786744

Unobserved Tax Avoidance and the Tax Elasticity of FDI

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

, distinguishing firms that are able to avoid taxes (avoiders) from those that are not (non-avoiders). From a theoretical point of view … 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 …

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

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

Profit Shifting in the EU: Evidence from Germany

Weichenrieder, Alfons - CESifo - 2007

The paper considers profit shifting behavior using data on German inbound and outbound FDI. It finds an empirical correlation between the home country tax rate of a parent and the net of tax profitability of its German affiliate that is consistent with profit shifting behavior. For profitable...

Persistent link: https://www.econbiz.de/10005094317

On the Redistributive Properties of Presumptive Taxation

Balestrino, Alessandro; Galmarini, Umberto - CESifo - 2005

can be either an entrepreneur or a worker. We allow for different abilities to dodge taxes across social classes, and …

Persistent link: https://www.econbiz.de/10005765838

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