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Reducing Rents from Energy Technology Adoption Programs by Exploiting Observable Information

Aalbers, Rob; Groot, Henri de; Vollebergh, Herman R.J. - Centraal Planbureau (CPB), Government of the Netherlands - 2011

In this CPB Discussion Paper, we study how regulators may improve upon the efficiency of their energy technology adoption programs by exploiting readily observable information to limit rent extraction by firms. Using panel data on 862 investment decisions in the Netherlands, we find that rent...

Persistent link: https://www.econbiz.de/10009372133

Ranking the Stars: Network Analysis of Bilateral Tax Treaties

Maarten van 't Riet; Lejour, Arjan - Centraal Planbureau (CPB), Government of the Netherlands - 2014

taxes, withholding taxes on dividends and the double taxation relief methods. Double taxation treaties typically lower … bilateral withholding taxes. The possibility to funnel investments through a third country to take advantage of treaty … percent. On average, multinationals need only pay taxes of 6 percent, after the corporate income tax in the host country …

Persistent link: https://www.econbiz.de/10011140934

The Regional Impact of Bilateral Investment Treaties on Foreign Direct Investment

Lejour, Arjan; Salfi, Maria - Centraal Planbureau (CPB), Government of the Netherlands - 2015

We examine the impact of bilateral investment treaties (BITs) on bilateral FDI stocks using extensive data from 1985 until 2011. We correct for endogeneity using indicators for governance and membership of international organisations. We find that ratified BITs increase on average bilateral...

Persistent link: https://www.econbiz.de/10011140949

The Foreign Investment Effects of Tax Treaties

Lejour, Arjan - Centraal Planbureau (CPB), Government of the Netherlands - 2014

We examine the impact of bilateral and multilateral tax treaties on bilateral FDI stocks. First, we present panel regressions of the effects of treaties on FDI based on an extensive database of all OECD countries from 1985 onwards. We use geographic instruments to correct for the endogeneity of...

Persistent link: https://www.econbiz.de/10011031726

Corporate tax harmonization in the EU

Bettendorf, Leon; Horst, Albert van der; Mooij, Ruud de; … - Centraal Planbureau (CPB), Government of the Netherlands - 2009

This paper explores the economic consequences of proposed EU reforms for a common consolidated corporate tax base. The reforms replace separate accounting with formula apportionment as a way to allocate corporate tax bases across countries. To assess the economic implications, we use a...

Persistent link: https://www.econbiz.de/10008484451

An applied analysis of ACE and CBIT reform in the EU

Mooij, Ruud de; Devereux, M.P. - Centraal Planbureau (CPB), Government of the Netherlands - 2009

We assess the quantitative impact of two reforms of the corporation tax that would eliminate the differential treatment of debt and equity. The two reforms are: the allowance for corporate equity (ACE), and the comprehensive business income tax (CBIT). We investigate the impact of these reforms...

Persistent link: https://www.econbiz.de/10008484452

Corporate tax consolidation and enhanced cooperation in the European Union

Bettendorf, Leon; Horst, Albert van der; Mooij, Ruud de; … - Centraal Planbureau (CPB), Government of the Netherlands - 2009

This article assesses the economic implications of the introduction of consolidation with formula apportionment in the European Union under alternative enhanced cooperation agreements. We find that the consolidation is likely to yield a small aggregate welfare gain in Europe, but that not all...

Persistent link: https://www.econbiz.de/10008484453

Will corporate tax consolidation improve efficiency in the EU?

Horst, Albert van der; Bettendorf, Leon; … - Centraal Planbureau (CPB), Government of the Netherlands - 2007

Consolidation of the tax base in the European Union is expected to curve compliance costs and reduce profit shifting. A number of proposals for consolidation from the European Commission are simulated with the applied general equilibrium model CORTAX. We show that the benefits from...

Persistent link: https://www.econbiz.de/10005248519

Corporate tax policy and incorporation in the EU

Mooij, Ruud de; Nicod, G. - Centraal Planbureau (CPB), Government of the Netherlands - 2008

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 legal form of business to...

Persistent link: https://www.econbiz.de/10005168733

Taxation and foreign direct investment; a synthesis of empirical research

Mooij, Ruud de; Ederveen, S. - Centraal Planbureau (CPB), Government of the Netherlands - 2001

This paper reviews the empirical literature on the impact of company taxes on the allocation of foreign direct … definition. Read also the accompanying <a href="http://www.cpb.nl/en/pressrelease/3213109/differences-company …

Persistent link: https://www.econbiz.de/10005168735