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Incorporation and Taxation : Theory and Firm-Level Evidence
Egger, Peter H. - 2009
This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes … and corporate governance. The theory explains how the incorporation decision of entrepreneurs is driven by taxation … (corporate and personal income taxes), corporate transparency, access to external capital and limited liability. We estimate …
Persistent link: https://www.econbiz.de/10013158386
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Saving Taxes Through Foreign Plant Ownership
Egger, Peter H. - 2007
This paper analyzes to which extent foreign plant ownership involves lower tax payments than domestic plant ownership. We employ a model of endogenous foreign subsidiary ownership to derive a set of empirically testable hypotheses about the differential taxation of foreign- and...
Persistent link: https://www.econbiz.de/10012777830
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Saving Taxes Through Foreign Plant Ownership
Egger, Peter; Eggert, Wolfgang; Winner, Hannes - CESifo - 2007
This paper analyzes to which extent foreign plant ownership involves lower tax payments than domestic plant ownership. We employ a model of endogenous foreign subsidiary ownership to derive a set of empirically testable hypotheses about the differential taxation of foreign- and...
Persistent link: https://www.econbiz.de/10005196289
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Do Countries Compensate Firms for International Wage Differentials?
Mittermaier, Ferdi - 2010
We address the role of labor cost differentials for national tax policies. Using a simple theoretical framework with two countries competing for a mobile firm, we show that in a bidding race for FDI, it is optimal for governments to compensate firms for international labor cost differentials....
Persistent link: https://www.econbiz.de/10013137390
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Wages and International Tax Competition
Krautheim, Sebastian - 2012
Rent-sharing between firm owners and workers is a robust empirical finding. If workers bargain with firms, information on the actual surplus is essential. When the firm can use profit shifting to create private information on the surplus, it can thereby reduce its wage bill. We study how rent...
Persistent link: https://www.econbiz.de/10013104179
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FDI, Trade Costs and Regional Asymmetries
Darby, Julia - 2013
natural geography of the region, which is given by the equilibrium distribution of industrial activity in the absence of taxes … or subsidies. We then examine the implications for corporate taxes when the countries compete with each other to attract …
Persistent link: https://www.econbiz.de/10013072512
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Tax Revenue Losses Through Cross-Border Loss Offset : An Insurmountable Hurdle for Formula Apportionment?
Mardan, Mohammed - 2017
This paper analyzes the relevance of firm losses for tax revenues and welfare when switching from separate accounting to a system of tax base consolidation with formula apportionment. We find that a system change unambiguously decreases tax revenues in the short run, in which neither firms nor...
Persistent link: https://www.econbiz.de/10012960117
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FDI and Taxation : A Meta-Study
Feld, Lars P. - 2009
Despite the continuing political interest in the usefulness of tax competition and tax coordination as well as the wealth of theoretical analyses, it still remains open whether or when tax competition is harmful. Moreover, the influence of tax differentials on multinationals' decisions is still...
Persistent link: https://www.econbiz.de/10012764967
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Firms' Financial Choices and Thin Capitalization Rules under Corporate Tax Competition
Haufler, Andreas - 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/10012769702
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Patent Boxes Design, Patents Location and Local R&D
Alstadsæter, Annette - 2015
Patent boxes have been heavily debated for their role in corporate tax competition. This paper uses firm-level data for the period 2000-2011 for the top 2,000 corporate research and development (R&D) investors worldwide to consider the determinants of patent registration across a large sample of...
Persistent link: https://www.econbiz.de/10013019847