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Strategic Consolidation Under Formula Apportionment
Buettner, Thiess - 2008
This paper argues that profit-shifting activities of multi-jurisdictional enterprises (MJE) are maintained under a tax system of consolidation and formula apportionment (FA). A theoretical model discusses how an MJE can exploit its impact on the definition of the consolidated group...
Persistent link: https://www.econbiz.de/10012768263
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International Transfer Pricing and Tax Avoidance : Evidence from Linked Trade-Tax Statistics in the UK
Liu, Li - 2017
This paper employs unique data on export transactions and corporate tax returns of UK multinational firms and finds that firms manipulate their transfer prices to shift profits to lower-taxed destinations. It uncovers three new findings on tax-motivated transfer mispricing in real goods. First,...
Persistent link: https://www.econbiz.de/10012949112
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Profit Shifting and Investment Effects : The Implications of Zero-Taxable Profits
Koethenbuerger, Marko - 2018
-tax country induces bunching. Such bunching promotes investment incentives in the low-tax as well as the high-tax country. In … equilibrium, affiliates might over-invest and the bunching-related investment effects generate a tendency for too high profit … investment incentives and transfer pricing induces inefficiently low taxes …
Persistent link: https://www.econbiz.de/10012921411
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Corporate Taxes, Patent Shifting and Anti-Avoidance Rules : Empirical Evidence
Baumann, Martina - 2018
We empirically assess international corporate tax avoidance by strategic location of innovative output. The analysis draws on the universe of patent applications to the European Patent Office linked with data on multinational entities (MNEs) in Europe. Four findings emerge: Firstly, patent...
Persistent link: https://www.econbiz.de/10012917993
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Corporate Tax Reform and Foreign Direct Investment in Germany - Evidence from Firm-Level Data
Becker, Johannes; Fuest, Clemens; Hemmelgarn, Thomas - 2021
Does the reduction of the effective tax burden on corporations trigger foreign direct investment? We take the German … tax reform of 2000 as a natural experiment in order to isolate the impact of corporate taxation on the investment of … we deliberately choose an approach which is likely to underestimate the tax effects on investment we find significant …
Persistent link: https://www.econbiz.de/10013317578
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Corporate Tax Policy, Entrepreneurship and Incorporation in the EU
De Mooij, Ruud A.; Nicodème, Gaëtan - 2021
In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments. We exploit a panel of European data on firm births and legal form of...
Persistent link: https://www.econbiz.de/10013317264
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Partial Harmonization of Corporate Taxes in an Asymmetric Repeated Game Setting
Itaya, Jun-ichi - 2010
This paper investigates the conditions under which partial harmonization for capital taxation is sustained in a repeated interactions model of tax competition when there are three heterogenous countries with respect to their capital endowments. We show that regardless of the structure of the...
Persistent link: https://www.econbiz.de/10013136007
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Taxation of Foreign Profits with Heterogeneous Multinational Firms
Becker, Johannes - 2021
Recent empirical studies find that foreign direct investment (FDI) by a multinational firm is not associated with a … firm’s foreign profit income since this reduces foreign investment without benefitting the domestic economy. The paper …
Persistent link: https://www.econbiz.de/10013316271
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How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach
Alvarez-Martinez, Maria - 2018
shifting would slightly reduce investment and GDP. It would however raise corporate tax revenues thanks to enhanced domestic …
Persistent link: https://www.econbiz.de/10012924347
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Transfer Pricing and Debt Shifting in Multinationals
Schindler, Dirk - 2013
There is a growing concern that governments lose substantial corporate tax revenue because of profit shifting through transfer-pricing and thin-capitalization strategies. Existing literature studies profit shifting and transfer pricing separately. In practice, the choice of debt-to-asset ratios...
Persistent link: https://www.econbiz.de/10013076733