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Do Dividend Taxes Affect Corporate Investment
Alstadsæter, Annette - 2014
data and triple-difference estimators, we find that this dividend tax cut affects allocation of corporate investment. Cash …-constrained firms increase investment after the dividend tax cut relative to cash-rich firms. Reallocation is stronger among closely … and by higher dividends in cash-rich firms after the tax cut. The heterogeneous investment responses imply that the …
Persistent link: https://www.econbiz.de/10013047347
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Corporate Income Taxation of Multinationals in a General Equilibrium Model
Eichner, Thomas - 2008
This paper contributes to the discussion on Separate Accounting versus Formula Apportionment in the corporate income taxation of multinational enterprises (MNEs). The innovation of the analysis is that we consider a general equilibrium tax competition model with an endogenously determined world...
Persistent link: https://www.econbiz.de/10012771695
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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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Globalisation and the Mix of Wage and Profit Taxes
Haufler, Andreas - 2006
This paper analyses the development of the ratio of corporate taxes to wage taxes using a simple political economy model with internationally mobile and immobile firms. Among other results, our model predicts that countries reduce their corporate tax rate, relative to the wage tax, either when...
Persistent link: https://www.econbiz.de/10012780459
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Finders, Keepers?
Jaakkola, Niko - 2017
Natural-resource taxation and investment exhibit cycles in a vast number of countries, driving political turmoil and … investments, which in turn prompts it to increase taxes next period. This induces low investment thus low future taxes, and so on …
Persistent link: https://www.econbiz.de/10012955744
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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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Search Costs and Corporate Income Tax Competition
Konrad, Kai A. - 2010
This paper studies corporate tax competition if it is costly to learn some of the elements that determine the effective tax burden. Search cost may, but need not, eliminate the tax competition pressure. The outcome depends on the boundaries of tax rate and tax base choices. Search cost can...
Persistent link: https://www.econbiz.de/10013136588
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Effects of Territorial and Worldwide Corporation Tax Systems on Outbound M&As
Feld, Lars P. - 2013
Repatriation taxes reduce the competitiveness of multinational firms from tax credit countries when bidding for targets in low tax countries. This comparative disadvantage with respect to bidders from exemption countries violates ownership neutrality, which results in production inefficiencies...
Persistent link: https://www.econbiz.de/10013073080
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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