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Lessons of the financial crisis for the attractiveness of European financial centers
Lang, Gunnar - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2012
the same. The findings are not hinged by differences in market participants' socio-economic backgrounds. Investment fund …
Persistent link: https://www.econbiz.de/10010957648
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Multinationals' profit response to tax differentials: Effect size and shifting channels
Heckemeyer, Jost H.; Overesch, Michael - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2013
This paper provides a quantitative review of the empirical literature on profit-shifting behavior of multinational firms. We synthesize the evidence from 25 studies and find a substantial response of profit measures to international tax rate differentials. Accounting for misspecification biases...
Persistent link: https://www.econbiz.de/10010957581
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Assessing the impact of introducing an ACE regime: A behavioural corporate microsimulation analysis for Germany
Finke, Katharina; Heckemeyer, Jost H.; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014
feature of an ACE regime is that it removes tax distortions on marginal investment and finance distortions. Yet, by narrowing … ACE regime in Germany. The simulation results show that granting an ACE for corporate income tax purposes results in a …
Persistent link: https://www.econbiz.de/10010957590
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M&A and the tax benefits of debt-financing
Scheuering, Uwe - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014
financing decisions of particular acquisitions might not be independent from other investment decisions. Therefore, I analyze …
Persistent link: https://www.econbiz.de/10010957629
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Intellectual property box regimes: Effective tax rates and tax policy considerations
Evers, Lisa; Miller, Helen; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2013
regimes against the possible policy aim of improving the incentives to undertake R&D investment in a country. While some …
Persistent link: https://www.econbiz.de/10010957635
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Intellectual property box regimes: Effective tax rates and tax policy considerations
Evers, Lisa; Miller, Helen; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2013
of different regimes against the possible policy aim of improving the incentives to undertake R&D investment in a country …
Persistent link: https://www.econbiz.de/10010957709
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ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)
Reister, Timo; Spengel, Christoph; Finke, Katharina; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2009
Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and …
Persistent link: https://www.econbiz.de/10008533545
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Transfer pricing of intrafirm sales as a profit shifting channel: evidence from German firm data
Overesch, Michael - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2006
This paper investigates whether transfer pricing of intrafirm sales within multinationals represents an important channel of company tax planning. A simple theoretical model, considering profit shifting activities of a multinational company, is used to obtain empirical implications. The...
Persistent link: https://www.econbiz.de/10005097486
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ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)
Reister, Timo; Spengel, Christoph; Finke, Katharina; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2008
Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and …
Persistent link: https://www.econbiz.de/10005097718
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Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union
Elschner, Christina; Heckemeyer, Jost Henrich; Spengel, … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2009
Dieser Beitrag untersucht umfassend die Unternehmensbesteuerung in der Europäischen Union im Zeitraum von 1998 bis 2007. Das innereuropäische Steuergefälle wird unter Rückgriff auf zwei zentrale Maßgrößen - die Kapitalkosten und die effektive Durchschnittssteuerbelastung - abgebildet. Die...
Persistent link: https://www.econbiz.de/10005097822