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Capital mobility and tax competition : a survey

Fuest, Clemens; Huber, Bernd; Mintz, Jack M. - 2003

This paper surveys the literature on the implications of international capital mobility for national tax policies. Our main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border crossing investment is taxed relative to domestic...

Persistent link: https://www.econbiz.de/10011507954

Taxation in digital media markets

Kind, Hans Jarle; Köthenbürger, Marko - 2016

quantity effects of consumption taxes are qualitatively different compared to what we typically find for physical goods. For … instance, in most European countries and US states, printed newspapers and books face favourable value-added taxes (VAT) or … sales taxes. This has probably increased their circulation. However, reducing the VAT rate on digital newspapers has the …

Persistent link: https://www.econbiz.de/10011566482

Is there a social security tax wedge?

Cigno, Alessandro (contributor) - 2006

Persistent link: https://www.econbiz.de/10003364715

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

Should utility-reducing media advertising be taxed?

Kind, Hans Jarle; Köthenbürger, Marko; Schjelderup, … - 2009

significantly dislike ads, i.e. in situations where traditional arguments for corrective taxes are strongest. -- Two-sided markets …

Persistent link: https://www.econbiz.de/10003820002

The signaling role of charitable contributions by business : a tax policy perspective

Blumḳin, Tomer; Margaliyot, Yoram; Tsadḳah, Efrayim; … - 2016

Empirical evidence suggests that charitable contributions to public goods may be driven not only by the familiar warm-glow of giving motive but also as a means for businesses to signal high product quality. Building on this finding, we present an analytical framework that characterizes the...

Persistent link: https://www.econbiz.de/10011541311

Tax policy and entrepreneurship in the presence of asymmetric information in capital markets

Fuest, Clemens; Huber, Bernd; Tillessen, Philipp - 2003

This paper considers the implications of asymmetric information in capital markets for entrepreneurial entry and tax policy. In many countries, governments subsidize the creation of new firms. One possible justification for these subsidies is that capital markets for the financing of new firms...

Persistent link: https://www.econbiz.de/10011506206

Charitable contributions by businesses : a tax policy perspective

Blumḳin, Tomer; Margaliyot, Yoram; Tsadḳah, Efrayim; … - 2019

Empirical evidence suggests that charitable contributions to public goods by businesses may be driven not only by the familiar warm-glow of giving motive but also as a means for businesses to signal high product quality. Building on this finding, we present an analytical framework that...

Persistent link: https://www.econbiz.de/10012103589

Pricing the transfer of intellectual property as a problem of second-best tax policy

Richter, Wolfram F.; Breuer, Markus - 2015

The adequate pricing of intellectual property ("IP") for tax reporting is a largely unsettled issue. Transactional profit-based methods are on the rise although only rated as "methods of last resort" by the OECD. This paper focuses on regulated profit splitting and compares this transfer pricing...

Persistent link: https://www.econbiz.de/10010518821

Tax cuts starve the beast! : evidence from Germany

Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel - 2019

and higher taxes in the future. This paper uses the institutional setting of German fiscal federalism to its advantage in …

Persistent link: https://www.econbiz.de/10012157329