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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

Competition for FDI and Profit Shifting

Ma, Jie - 2015

When countries compete for the location of a new multinational plant they need to be aware of the profit shifting opportunities this new plant creates for the global multinational firm. By modelling explicitly the multinational's intra-firm transactions, we show that the home market advantage...

Persistent link: https://www.econbiz.de/10013029510

The Effects of Taxation on the Location Decision of Multinational Firms : M&A vs. Greenfield Investments

Hebous, Shafik - 2013

In this study, we estimate the impacts of differences in international tax rates on the probability of choosing a location for an affiliate of a multinational firm. In particular, we distinguish between the tax sensitivity of Greenfield and M&A investments. Based on a novel firm-level dataset on...

Persistent link: https://www.econbiz.de/10013094651

Immobilizing Corporate Income Shifting : Should It Be Safe to Strip in the Harbour?

Gresik, Thomas A. - 2015

Many subsidiaries can deduct interest payments on internal debt from their taxable income. By issuing internal debt from a tax haven, multinationals can shift income out of host countries through the interest rates they charge and the amount of internal debt they issue. We show that, from a...

Persistent link: https://www.econbiz.de/10013009882

Taxation of Foreign Profits with Heterogeneous Multinational Firms

Becker, Johannes - 2021

to intra-firm trade. It turns out that, in all three cases, the optimal tax system implies full taxation after deduction …

Persistent link: https://www.econbiz.de/10013316271

The Capital Structure of Multinational Companies Under Tax Competition

Panteghini, Paolo M. - 2021

This article studies the relationship between debt policies of multinational companies (MNCs) and governments' tax strategies. In the first part, it is shown that the ability to shift income from high- to low-tax countries affects MNCs' financial choices. In the second part we show how MNCs'...

Persistent link: https://www.econbiz.de/10013317579

Estimating Bargaining-Related Tax Advantages of Multinational Firms

Egger, Peter H. - 2018

Bargaining power may explain the tax differences between multinational and national enterprises beyond MNEs' profit shifting. Larger firms (mostly MNEs) are more valuable for tax authorities for various reasons. In threatening relocation, larger firms extract greater deductions, resulting in a...

Persistent link: https://www.econbiz.de/10012917019

Corporate Taxation and the Choice of Patent Location within Multinational Firms

Karkinsky, Tom - 2010

Corporate patents are perceived to be the key profit-drivers in many multinational enterprises (MNEs). Moreover, as the transfer pricing process for royalty payments is often highly intransparent, they also constitute a major source of profit shifting opportunities between multinational...

Persistent link: https://www.econbiz.de/10013149369

Tax-Response Heterogeneity and the Effects of Double Taxation Treaties on the Location Choices of Multinational Firms

Behrendt, Simon - 2018

double taxation treaties (DTTs) and corporate profit taxes on the probability to choose a location. DTTs have become a key …

Persistent link: https://www.econbiz.de/10012924353

FDI and Taxation : A Meta-Study

Feld, Lars P. - 2009

resorted to empirical analysis in order to gain insights on the elasticity of FDI with respect to company taxation. As a result …, the empirical literature on taxation and international capital flows has grown to a similar abundance during the last 25 … empirical evidence. In this paper we extend former meta-analyses on FDI and taxation in three ways. First, we add the most …

Persistent link: https://www.econbiz.de/10012764967

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