Narrow search
Showing 1 - 2 of 2
Cover Image
The Effects of the Tax Cuts and Jobs Act on the Tax-Competitiveness of Multinational Corporations
Overesch, Michael; Reichert, Leon G. A.; Wamser, Georg - 2023
We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs) relative to their international peers. Matching on the propensity score, we compare pairs of similar US and European firms listed on the S&P500 or StoxxEurope600 in a...
Persistent link: https://www.econbiz.de/10014290220
Cover Image
Do US Firms Pay Less Tax than their European Peers? On Firm Characteristics, Profit Shifting Opportunities, and Tax Legislation as Determinants of Tax Differentials
Overesch, Michael; Schenkelberg, Sabine; Wamser, Georg - 2018
principle of worldwide taxation, we confirm that international tax legislation affects effective tax expenses. We also provide …
Persistent link: https://www.econbiz.de/10011815853