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The 2008 financial crisis and taxation policy

Hemmelgarn, Thomas; Nicodème, Gaëtan J.A. - 2010

crisis. In particular, it reviews the existing evidence on the links between taxes and many characteristics of the crisis …

Persistent link: https://www.econbiz.de/10010266095

Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK

Langenmayr, Dominika - 2020

In 2009, the United Kingdom abolished the taxation of profits earned abroad and introduced a territorial tax system. Under the territorial system, firms have strong incentives to shift profits abroad. Using a difference-in-differences research design, we show that profits of UK subsidiaries in...

Persistent link: https://www.econbiz.de/10012842969

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

The Internet as a Tax Haven?

Agrawal, David R. - 2021

avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because internet sales help … enforce destination-based taxes. I find that higher internet penetration generally results in lower municipal tax rates, but … raises tax rates in some jurisdictions. The latter effect emerges in states where many online vendors remit taxes. A one …

Persistent link: https://www.econbiz.de/10013240113

A Temporary VAT Cut as Unconventional Fiscal Policy

Bachmann, Rüdiger; Born, Benjamin; Goldfayn-Frank, Olga; … - 2021

We exploit the unexpected announcement of an immediate, temporary VAT cut in Germany in the second half of 2020 as a natural experiment to study the spending response to unconventional fiscal policy. We use survey and scanner data on households’ consumption expenditures and their perceived...

Persistent link: https://www.econbiz.de/10013314690

Taxation Systems in the EU : The Role of Economic Integration and Global Financial Crisis

Erol, Kazim Okan - 2021

consumption taxes in total tax revenues increases and this process have triggered higher tax burden on labor in most of the EU …

Persistent link: https://www.econbiz.de/10013314956

The Choice of Apportionment Factors Under Formula Apportionment

Runkel, Marco; Schjelderup, Guttorm - 2021

This paper investigates the choice of apportionment factors under a corporate tax system of Formula Apportionment. In contrast to perceived wisdom, we show that the apportionment formula contains both mobile (capital) and immobile (labor) factors if jurisdictions are granted full fiscal autonomy...

Persistent link: https://www.econbiz.de/10013316891

Economic Integration and Redistributive Taxation : A Simple Model with Ambiguous Results

Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm - 2021

The rise in foreign direct investment and the increasing activity of multinational firms expose national corporate tax bases to cross-country profit shifting, but also lead to rising profitability of the corporate sector. We incorporate these two effects of economic integration into a simple...

Persistent link: https://www.econbiz.de/10013317321

The Effects of the Tax Cuts and Jobs Act on the Tax-Competitiveness of Multinational Corporations

Overesch, Michael; A. Reichert, Leon G.; 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/10014254211

Global Taxation and National Welfare States

Jha, Priyaranjan; Mukherjee, Rahul - 2023

, labor and consumption taxes. It touches on recent trends in income tax incentives for highly skilled workers, the challenges …

Persistent link: https://www.econbiz.de/10014347020