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Sales taxation, spatial agglomeration, and the Internet

Agrawal, David R.; Wildasin, David E. - 2019

Technological innovations facilitating e-commerce have well-documented effects on consumer behavior and firm organization in the retail sector, but the effects of these new transaction technologies on fiscal systems remain unknown. By extending models of commodity tax competition to include...

Persistent link: https://www.econbiz.de/10012033135

Prediction and identification in two-sided markets

Boik, Andre - 2018

answers and can be used to estimate market power and pass through rates. I show that even a naive one-sided model that ignores …

Persistent link: https://www.econbiz.de/10011789113

Profit shifting and investment effects : the implications of zero-taxable profits

Köthenbürger, Marko; Mardan, Mohammed; Stimmelmayr, … - 2018

-tax country induces bunching. Such bunching promotes investment incentives in the low-tax as well as the high-tax country. In … equilibrium, affiliates might over-invest and the bunching-related investment effects generate a tendency for too high profit … investment incentives and transfer pricing induces inefficiently low taxes. …

Persistent link: https://www.econbiz.de/10011794726

Tax competition with formula apportionment : the interaction between tax base and sharing mechanism

Kolmar, Martin (contributor); Wagener, Andreas (contributor) - 2007

Persistent link: https://www.econbiz.de/10003599282

Income shifting, investment, and tax competition : theory and evidence from provincial taxation in Canada

Mintz, Jack M.; Smart, Michael - 2001

We study corporate income tax competition when firms operating in multiple jurisdictions can shift income using financial planning strategies. Several such strategies, particularly intra-corporate lending, appear to be actively pursued by companies to reduce subnational corporate taxes in...

Persistent link: https://www.econbiz.de/10011399729

The effects of taxation on the location decision of multinational firms : M&A vs. Greenfield investments

Hebous, Shafik; Ruf, Martin; Weichenrieder, Alfons J. - 2010

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/10003974552

Taxes in an e-commerce generation

Agrawal, David R.; Fox, William F. - 2016

Rapid growth in e-commerce has altered the ability of jurisdictions to enforce commodity taxes on a destination basis. This results in different effective tax rates depending on the way in which goods and services are purchased and the characteristics of both the products and the sellers. We...

Persistent link: https://www.econbiz.de/10011522134

The internet as a tax haven?

Agrawal, David R. - 2021

If online transactions are tax-free, increased online shopping may lower tax rates as jurisdictions seek to reduce tax avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because internet sales help enforce destination-based taxes. I find that higher...

Persistent link: https://www.econbiz.de/10012485221

Globalization, redistribution, and the composition of public education expenditures

Baskaran, Thushyanthan; Hessami, Zohal - 2010

We analyze whether globalization affects the composition of public expenditures for education by integrating arguments from the Heckscher-Ohlin and the tax competition literature into a common theoretical framework. The model suggests that with increasing global integration, developing countries...

Persistent link: https://www.econbiz.de/10003928775

Predictability of asset returns and the efficient market hypothesis

Pesaran, M. Hashem - 2010

This paper is concerned with empirical and theoretical basis of the Efficient Market Hypothesis (EMH). The paper begins with an overview of the statistical properties of asset returns at different frequencies (daily, weekly and monthly), and considers the evidence on return predictability, risk...

Persistent link: https://www.econbiz.de/10003983206

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