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~isPartOf:"CESifo Working Paper"
~person:"Haufler, Andreas"
~type_genre:"Arbeitspapier"
~type_genre:"Article in journal"
~type_genre:"Mehrbändiges Werk"
~type_genre:"Working Paper"
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Corporation tax and innovation
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Firms' financial choices and thin capitalization rules under corporate tax competition
Haufler, Andreas
;
Runkel, Marco
-
2008
Thin capitalization rules have become an important element in the corporate tax systems of developed countries. This paper sets up a model where national and multinational firms choose tax-efficient financial structures and countries compete for multinational firms through statutory tax rates...
Persistent link: https://www.econbiz.de/10010264461
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2
Tax competition in a simple model with heterogeneous firms: how larger markets reduce profit taxes
Haufler, Andreas
;
Stähler, Frank
-
2009
An important puzzle in corporate taxation is that effective tax rates have fallen significantly while tax revenue has simultaneously risen in most countries. Moreover, the gross profitability of firms seems to be lower in high-tax countries, even though standard models of international...
Persistent link: https://www.econbiz.de/10010276760
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3
Entrepreneurial innovations and taxation
Haufler, Andreas
;
Norbäck, Pehr-Johan
;
Persson, Lars
-
2011
-return characteristics of the selected
innovation
project and the mode of commercialization chosen by entrepreneurs (market entry versus sale …
Persistent link: https://www.econbiz.de/10010275011
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