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Setting minimum tax rates is a well discussed way of mitigating pressure from tax competition. This paper investigates which motives shape the support for a minimum corporate tax among politicians. We make use of a unique data base: a survey among members of the European parliament. Our results...
Persistent link: https://www.econbiz.de/10003793773
This paper studies the effects of political factors, mainly partisanship, on corporate taxes in the past 30 years – a period of intensifying competitive pressure in Europe. Extending the Zodrow-Mieszkowski model by decision-makers who have ideological preferences yields the hypothesis that...
Persistent link: https://www.econbiz.de/10003914213
This paper empirically analyses whether both personal and corporate taxation have an impact on companies' capital structure decisions. We investigate the effect of the difference in taxation of debt and equity financing on capital structures. Our empirical results, based on a comprehensive panel...
Persistent link: https://www.econbiz.de/10003671263
Persistent link: https://www.econbiz.de/10003708848
Weise detailliert quantifizierten Besteuerungsregime zeigt unter anderem, dass in der EU das Prinzip der …
Persistent link: https://www.econbiz.de/10003857709
After intensive and extensive preparation, the European Commission released the long-awaited proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) on March 16, 2011. In the context of the Europe 2020 Strategy, major objectives of the proposed CCCTB are the...
Persistent link: https://www.econbiz.de/10009553619
whether the decline in corporate tax levels in Europe is mainly driven by tax competition between EU member states or by …
Persistent link: https://www.econbiz.de/10011391793
Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have recently become the subject of intense public debate. As a response, several international initiatives and parties have called for more transparency in financial reporting,...
Persistent link: https://www.econbiz.de/10010249636
In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....
Persistent link: https://www.econbiz.de/10011443402
In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing …) closely follow the model of King and Fullerton. There is not only a great variation among the EMTR in the EU-member states …
Persistent link: https://www.econbiz.de/10011443408