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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

The development of corporate tax structures in the European Union from 1998 to 2015 - qualitative and quantitative analysis

Bräutigam, Rainer; Spengel, Christoph; Stutzenberger, … - 2017 - This version: August 2017

Ongoing tax reform processes, competitive pressures and the consequences of the financial and sovereign debt crisis have considerably shaped the tax systems of the Member States of the European Union in the last two decades. Our paper combines a qualitative and quantitative analysis of the...

Persistent link: https://www.econbiz.de/10011720019

The use of SME tax incentives in the European Union

Bergner, Sören Martin; Bräutigam, Rainer; Evers, … - 2017

This paper discusses the impact and the appropriateness of tax incentives for small and medium-sized enterprises (SMEs) in the European Union. First, we provide a survey of implemented tax incentives specifically targeted at SMEs in the 28 EU Member States. Building hereon, we measure the impact...

Persistent link: https://www.econbiz.de/10011591958

Tax harmonisation in Europe : the determination of corporate taxable income in the EU member states

Oestreicher, Andreas (contributor); … - 2007

The aim of this paper is twofold. First, we want to examine whether and if so, to what extent, the concept of International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated Corporate Tax Base (CCCTB) for the EU-wide activities of multinationals as proposed by...

Persistent link: https://www.econbiz.de/10003480047

Efficieny losses from overlapping economic instruments in European carbon emissions regulation

Böhringer, Christoph (contributor); … - 2006

emission taxes and emissions trading in qualitative and quantitative terms within a partial equilibrium framework for the EU … domestic energy or carbon taxes will abate inefficiently much while other firms within the EU ETS will benefit from lower … international emission permit prices. The same logic disproves the argument that additional national emission taxes will reduce …

Persistent link: https://www.econbiz.de/10003302739

Efficient revenue sharing and upper level governments : theory and application to Germany

Büttner, Thiess (contributor); … - 2006

Recent literature has emphasized that redistributive grant systems may tend to internalize fiscal externalities arising from tax competition. This paper further explores the conditions under which local grant systems enforced by the state government will enhance efficiency. A system of...

Persistent link: https://www.econbiz.de/10003301132

EU company taxation in case of a common tax base : a computer-cased calcualtion and comparison using the enhanced model of the European tax analyzer

Jacobs, Otto H.; Spengel, Christoph; Stetter, Thorsten; … - 2005

Within the EU the relation between financial and tax accounting will be significantly influenced by the regulation adopted in June 2002 that obliges all listed companies to prepare their consolidated accounts according to International Accounting Standards / International Financial Reporting...

Persistent link: https://www.econbiz.de/10002905889

Escaping the Exchange of Information : Tax Evasion Via Citizenship-by-Investment

Langenmayr, Dominika; Zyska, Lennard - 2021

With (automatic) exchange of tax information among countries now common, tax evaders have had to find new ways to hide their offshore holdings. One such way are citizenship-by-investment programs, which offer foreigners a new passport for a local investment or a fixed fee. We show analytically...

Persistent link: https://www.econbiz.de/10013237222

Rent Taxation and its Intertemporal Welfare Effects in a Small Open Economy

Koethenbuerger, Marko; Poutvaara, Panu - 2021

Previous literature concludes that replacing wage taxation by taxes on a fixed factor or its rents benefits future … reduce wage taxes. In particular, a shift in the tax mix may yield an intergenerational Pareto-improvement when the initially …

Persistent link: https://www.econbiz.de/10013316664

The Impact of Tax Uncertainty on Irreversible Investment

Niemann, Rainer - 2021

Tax legislation, fiscal authorities, and tax courts create tax uncertainty by frequent tax reforms and various different interpretations of the tax law. Moreover, investors generate model-specific tax uncertainty by using simplified models that anticipate the actual tax base incorrectly. I...

Persistent link: https://www.econbiz.de/10013316889