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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

Corporate tax policy, foreign firm ownership and thin capitalization

Fuest, Clemens; Hemmelgarn, Thomas - 2003

This paper analyzes the implications of foreign firm ownership and international profit shifting through thin capitalization for corporate tax policy. We consider a model of interjurisdictional tax competition where the corporate tax serves as a backstop to the personal income tax, interest on...

Persistent link: https://www.econbiz.de/10011404423

How would the introduction of the EU-wide formula apportionment affect the distribution and size of the corporate tax base? : an analysis based on German multinationals

Fuest, Clemens; Hemmelgarn, Thomas; Ramb, Fred - In: International tax and public finance 14 (2007) 5, pp. 605-626

Persistent link: https://www.econbiz.de/10003559448

How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? : An analysis based on German multinationals ; ERRATUM

Fuest, Clemens; Hemmelgarn, Thomas; Ramb, Fred - In: International tax and public finance 14 (2007) 5, pp. 627-629

Persistent link: https://www.econbiz.de/10007798813

How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? : An analysis based on German multinationals

Fuest, Clemens; Hemmelgarn, Thomas; Ramb, Fred - In: International tax and public finance 14 (2007) 5, pp. 605-626

Persistent link: https://www.econbiz.de/10007798814