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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
effective average tax rates and can thereby provide a subsidy to unprofitable projects. We assess the specific design features … 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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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; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2011
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/10009147346
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Effective tax rates under IP tax planning
Evers, Lisa; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014
considering a research & development (R&D) investment which is carried out by a parent company, whereby the resulting intangible …
Persistent link: https://www.econbiz.de/10011104993
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Investment impact of tax loss treatment: Empirical insights from a panel of multinationals
Dreßler, Daniel; Overesch, Michael - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2010
effects of tax loss treatment can be expected. First, firms make their investment decisions in the face of potential future … losses. Then, the various types of conceivable loss offset provisions affect investment decisions. Secondly, existing loss … carryforwards resulting from losses in the past affect the tax rate-elasticity of current investment decisions. The empirical …
Persistent link: https://www.econbiz.de/10008794609
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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 …
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
tax rates and can thereby provide a subsidy to unprofitable projects. We assess the specific design features of different … 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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Form follows function? Evidence on tax savings by multinational holding structures
Dreßler, Daniel - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2012
I provide evidence on the group structures of multinationals and analyze to what extent these structures are tax efficient. While the corporate income tax can hardly be avoided if a subsidiary is active in a country, withholding taxes depend on the structure in which the subsidiary is embedded....
Persistent link: https://www.econbiz.de/10010985607
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Empirical evaluation of interest barrier effects
Dreßler, Daniel; Scheuering, Uwe - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2012
We analyze the impact of changes in thin capitalization rules on corporations' capital structure. Thin capitalization rules prevent firms from deducting excessive interest expenses from their tax base. As of 2008, Germany has severely changed its thin capitalization rule by targeting interest...
Persistent link: https://www.econbiz.de/10010985619