We analyse tax revenue elasticities by applying dynamic models to a new disaggregated dataset for Germany, which is … adjusted for the effects of tax reforms. We estimate long-run elasticities that are substantially lower than in comparable … to tax base changes than other studies and a dynamic reaction pattern spanning several years, which can be explained, for …

The paper analyses the financial structure of German inward FDI. From a tax perspective, intra-company loans granted by … the parent should be all the more strongly preferred over equity the lower the tax rate of the parent and the higher the … tax rate of the German affiliate. From our study of a panel of more than 8,000 non-financial affiliates in Germany, we …

corporate entities and opens up enhanced opportunities for international tax planning. The existence of preferential tax … theoretical predictions and suggest that tax effects differ, depending on the investment regime. The endogeneity of the structural …

This paper analyses the effects of introducing a common EU tax base with formula apportionment on the size of the EU … wide tax base and on the distribution of the tax base between the EU member countries. We use a combined dataset of … tax base estimations. The data is used to construct i) a separate accounting and ii) a formula apportionment tax base for …

of potential locations, the results confirm significant effects of tax incentives, market size, and of labor cost on … cross-border location decisions. In accordance with Devereux and Griffith (1998) we find that the marginal tax rate has no … predictive power for location decisions whereas effective average and statutory tax rates exert significant effects. In …

resident in Germany and the empirically determined marginal tax rates developed by John R. Graham. It is based on the … marginal tax rate is shown to be significant, with an elasticity of between 0.1 and 0.2. An error correction model does not … produce any plausible results for the marginal tax rate. Graham's marginal tax rates are a complement to the methods typically …

1996 and 2004. The results indicate that thin-capitalization rules are effective in curbing tax planning via intercompany …

percentage point increase in the dividend tax rate would decrease dividends repatriated by about 3.5 percent. Evaluated at the …