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Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data

Fuest, Clemens; Hugger, Felix; Neumeier, Florian - 2021

annual tax base loss for Germany amounts to EUR 5.4 billion. Adding estimates of profit shifting by multinationals not … covered by the CbC data yields an overall estimate for profits shifted out of Germany to tax havens of EUR 19.1 billion per … year, corresponding to 4.3% of the profits reported by these firms in Germany. This implies a tax revenue loss due to …

Persistent link: https://www.econbiz.de/10012417748

Quality versus quantity : the composition effect of corporate taxation on foreign direct investment

Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2007

Persistent link: https://www.econbiz.de/10003620166

Corporate tax Reform and foreign direct investment in Germany : evidence from firm-level data

Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2006

Persistent link: https://www.econbiz.de/10003364058

Do higher corporate taxes reduce wages? : micro evidence from Germany

Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2013 - First version: July 2011, This version: May 3, 2013

Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages. We circumvent these problems by using an 11-year panel of data on 11,441 German municipalities' tax rates, 8 percent of which change each year, linked to administrative matched...

Persistent link: https://www.econbiz.de/10009743763

Source versus residence based taxation with international mergers and acquisitions

Becker, Johannes; Fuest, Clemens - 2009

This paper analyses tax competition and tax coordination in a model where capital flows occur in the form of mergers and acquisitions, rather than greenfield investment. In this framework, we show that differences in residence based taxes do not necessarily distort international ownership...

Persistent link: https://www.econbiz.de/10003910411

Tax competition and profit shifting : on the relationship between personal and corporate tax rates

Fuest, Clemens; Weichenrieder, Alfons J. - 2002

The residence-based taxation of interest income in the EU faces the difficulty that taxpayers may evade taxation by holding bank accounts in other countries. The EU therefore makes considerable efforts to achieve cooperation among EU member states in order to improve tax enforcement. The present...

Persistent link: https://www.econbiz.de/10011541078

The taxation of foreign profits : a unified view

Devereux, Michael P.; Fuest, Clemens; Lockwood, Ben - 2015

This paper synthesizes and extends the literature on the taxation of foreign source income in a framework that covers both greenfield and acquisition investment, and a general constraint linking investment at home and abroad for the multinational by introducing a cost of adjustment for the...

Persistent link: https://www.econbiz.de/10010485517

Tax competition : greenfield investment versus mergers and acquisitions

Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2008

Persistent link: https://www.econbiz.de/10003662144

Optimal tax policy when firms are internationally mobile

Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2005

The standard tax theory result that investment should not be distorted is based on the assumption that profits are …

Persistent link: https://www.econbiz.de/10003203523

A backward looking measure of the effective marginal tax burden on investment

Frey, Bruno S. (contributor); Becker, Johannes (contributor) - 2004

depreciation deductions. We apply our method to German data and find that even small estimation biases in determining the tax …

Persistent link: https://www.econbiz.de/10002522803