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Do Corporate Tax Cuts Increase Income Inequality

Nallareddy, Suresh - 2019

We study the effects of corporate taxes on income inequality. Using state corporate taxes as a setting, we provide evidence that corporate tax cuts lead to increases in income inequality. This result is robust across regression, matching, and synthetic controls approaches, and to controlling for...

Persistent link: https://www.econbiz.de/10012861449

Company tax reform in Europe and its effect on collusive behavior

Schindler, Dirk; Schjelderup, Guttorm - 2006

We study how harmonization of corporate tax systems affects the stability of international cartels. We show that tax base harmonization reinforces collusive agreements, while harmonization of corporate tax rates may destabilize or stabilize cartels. We also find that bilateral and full...

Persistent link: https://www.econbiz.de/10010263899

Reforming the taxation of multijurisdictional enterprises in Europe: a tentative appraisal

Gérard, Marcel - 2006

interjurisdictional distribution of tax revenue and social welfare, and on the intensity of tax competition. Our tentative policy …

Persistent link: https://www.econbiz.de/10010263975

Preferential tax regimes with asymmetric countries

Bucovetsky, Sam; Haufler, Andreas - 2006

Current policy initiatives taken by the EU and the OECD aim at abolishing preferential corporate tax regimes. This note extends Keen's (2001) analysis of symmetric capital tax competition under preferential (or discriminatory) and non-discriminatory tax regimes to allow for countries of...

Persistent link: https://www.econbiz.de/10010264016

Reforming the taxation of multijurisdictional enterprises in Europe: coopetition in a bottom-up federation

Gérard, Marcel - 2006

conditions for the reform to be social welfare enhancing, while not increasing tax competition. Among them, the formula should …

Persistent link: https://www.econbiz.de/10010264028

In praise of tax havens: international tax planning and foreign direct investment

Hong, Qing; Smart, Michael - 2007

capital and so facilitate investment. Both the welfare effects of and the optimal response to international tax planning are …

Persistent link: https://www.econbiz.de/10010264087

Tax competition: greenfield investment versus mergers and acquisitions

Becker, Johannes; Fuest, Clemens - 2008

In this paper, we analyze tax competition in a model where investor firms have the choice between two types of investment, greenfield investment and mergers and acquisitions. We show that the coexistence of these two types of investment intensifies tax competition in comparison to the case where...

Persistent link: https://www.econbiz.de/10010264323

The welfare loss from differential taxation of sectors in Germany

Radulescu, Doina Maria; Stimmelmayr, Michael - 2008

In the spirit of Harberger, we apply a dynamic computable general equilibrium (CGE) model and estimate the excess burden stemming from the tax-induced distortion in the allocation of capital across the corporate and the non-corporate sectors in Germany. In doing so, we perform a counterfactual...

Persistent link: https://www.econbiz.de/10010264456

Corporate taxation and the welfare state

Keuschnigg, Christian - 2009

unemployment. Four main results are derived: (i) the optimal size of the welfare state depends on the degree of risk-aversion and … sector; (iv) a corporate tax should be used to contribute to welfare state financing only in exceptional cases when job …'s generous welfare states with high structural unemployment rates. …

Persistent link: https://www.econbiz.de/10010264567

Enhanced cooperation in an asymmetric model of tax competition

Vrijburg, Hendrik; De Mooij, Ruud A. - 2010

are crucial for the welfare effects of enhanced cooperation. Simulations show that enhanced cooperation is unlikely to be …

Persistent link: https://www.econbiz.de/10010266099