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Profit Shifting and Measured Productivity of Multinational Firms
Maffini, Giorgia; Mokkas, Socrates - Saïd Business School, Oxford University - 2009
This paper examines the differences in total factor productivity (TFP) between multinationals and domestic firms before …
Persistent link: https://www.econbiz.de/10005025257
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Cross-border loss offset can fuel tax competition
fler, Andreas Hau; Mardan, Mohammed - Saïd Business School, Oxford University - 2013
Following recent court rulings, cross-border loss compensation for multinational firms has become a major policy issue in Europe. This paper analyzes the effects of introducing a coordinated cross-border tax relief in a setting where multinational firms choose the size of a risky investment and...
Persistent link: https://www.econbiz.de/10011149672
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Reforming an asymmetric union: on the virtues of dual tier capital taxation
fler, Andreas Hau; Lulfesmann, Christoph - Saïd Business School, Oxford University - 2013
The tax competition for mobile capital, in particular the reluctance of small countries to agree on measures of tax coordination, has ongoing political and economic fallouts within Europe. We analyse the effects of introducing a two tier structure of capital taxation, where the asymmetric member...
Persistent link: https://www.econbiz.de/10011149673
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Should tax policy favour high or low productivity firms?
Langenmayr, Dominika; fler, Andreas Hau; Bauer, Christian J. - Saïd Business School, Oxford University - 2013
Heterogeneous firm productivity raises the question of whether governments should pursue `pick-the-winner' strategies … with two productivity levels co-exist. We show that the optimal structure of tax differentiation depends critically on the … competition is weak and optimal profit tax rates are high, favouring high-productivity firms is indeed the optimal policy. When …
Persistent link: https://www.econbiz.de/10011149674
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Knocking on Tax Haven’s Door: multinational firms and transfer pricing
Davies, Ronald B.; Martin, Julien; Parenti, Mathieu; … - Saïd Business School, Oxford University - 2015
This paper analyzes the transfer pricing of multinational firms. We propose a simple framework in which intra-firm prices may systematically deviate from arm’s length prices for two motives: i) pricing to market, and ii) tax avoidance. Multinational firms may decide not to avoid taxes if the...
Persistent link: https://www.econbiz.de/10011213848
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Who benefits from state corporate tax cuts? A local labour markets approach with heterogeneous firms
Serrato, Juan Carlos Suárez; Zidar, Owen - Saïd Business School, Oxford University - 2015
This paper estimates the incidence of state corporate taxes on the welfare of workers, landowners, and firm owners using variation in state corporate tax rates and apportionment rules. We develop a spatial equilibrium model with imperfectly mobile firms and workers. Firm owners may earn profits...
Persistent link: https://www.econbiz.de/10011204358
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As American as Apple Inc.: International tax and ownership nationality
Sanchirico, Chris - Saïd Business School, Oxford University - 2014
The ownership nationality of large US multinational companies plays an implicit but important role in the current debate over how such companies should be taxed. This paper identifies that role and investigates what is actually known about where these companies’ shareholders reside.
Persistent link: https://www.econbiz.de/10011204360
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Evaluating Neutrality Properties of Corporate Tax Reforms
Devereux, Michael P.; Loretz, Simon - Saïd Business School, Oxford University - 2010
We propose a methodology for assessing the neutrality of corporate tax reform proposals in an open economy. The methodology identifies variation in effective tax rates to assess the proximity of a tax system to capital export neutrality (CEN) and to market neutrality (MN, which holds if all...
Persistent link: https://www.econbiz.de/10008620622
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Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008
Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - Saïd Business School, Oxford University - 2010
The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same time accompanied by significant changes in the determination of the tax base for both major German corporate taxes - corporate income tax and trade tax. The reform followed the...
Persistent link: https://www.econbiz.de/10008620623
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The Role of Headquarters in Multinational Profit Shifting Strategies
Dischinger, Matthias; Riedel, Nadine - Saïd Business School, Oxford University - 2010
This paper stresses the special role of multinational headquarters in corporate profit shifting strategies. Using a large panel of European firms, we show that multinational enterprises (MNEs) are reluctant to shift profits away from their headquarters even if these are located in high-tax...
Persistent link: https://www.econbiz.de/10008620625