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Extending taxation of interest and royalty income at source : an option to limit base erosion and profit shifting?

Finke, Katharina; Fuest, Clemens; Nusser, Hannah; … - 2014

, introducing an inverted tax credit system, levying withholding taxes on all interest and royalty payments and levying withholding … taxes as an anti-avoidance regulation. We calculate the tax revenue effects of introducing a minimum withholding tax on … would increase tax revenue in particular in high-tax countries. Revenue redistribution would only arise if withholding taxes …

Persistent link: https://www.econbiz.de/10010416288

Konzernsteuerquote und Investitionsverhalten

Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2005

Persistent link: https://www.econbiz.de/10002821919

How can a country ‘graduate’ from procyclical fiscal policy? : evidence from China

Fuest, Clemens; Xing, Jing - 2015

In this study, we analyze the cyclicality of fiscal policies in China during the period 1978-2013. We find that the cyclicality of local government spending in China significantly affects the cyclicality of total government spending. By employing both time-series and province-level panel data,...

Persistent link: https://www.econbiz.de/10011338112

Tax Cuts Starve the Beast! Evidence from Germany

Fuest, Clemens - 2020

and higher taxes in the future. This paper uses the institutional setting of German fiscal federalism to its advantage in …

Persistent link: https://www.econbiz.de/10012844209

Read My Lips? Taxes and Elections

Fuest, Clemens; Gründler, Klaus; Potrafke, Niklas; … - 2021

indicators on tax reforms for tax rates and tax bases, along with detailed sub-indices for six types of taxes (23 countries, 1960 …

Persistent link: https://www.econbiz.de/10013314686

Profit shifting and aggressive tax planning by multinational firms : issues and options for reform

Fuest, Clemens (contributor) - 2013 - This version: October 2013

currently accused of avoiding taxes. We then show that preventing this type of tax avoidance is, in principle, straightforward …. Second, we argue that, in the short term, policy makers should focus on extending withholding taxes in an internationally …

Persistent link: https://www.econbiz.de/10010193747

Profit shifting and ‘aggressive’ tax planning by multinational firms : issues and options for reform

Fuest, Clemens; Spengel, Christoph; Finke, Katharina; … - 2013

currently accused of avoiding taxes. We then show that preventing this type of tax avoidance is, in principle, straightforward …. Secondly, we argue that, in the short term, policy makers should focus on extending withholding taxes in an internationally …

Persistent link: https://www.econbiz.de/10009777621