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The effects of the tax cuts and jobs act on the tax-competitiveness of multinational corporations

Overesch, Michael; Reichert, Leon G. A.; Wamser, Georg - 2023

We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs) relative to their international peers. Matching on the propensity score, we compare pairs of similar US and European firms listed on the S&P500 or StoxxEurope600 in a...

Persistent link: https://www.econbiz.de/10014228546

How to measure the tax burden on labour at the macro-level?

Sturm, Jan-Egbert; Volkerink, Bjørn - 2003

The purpose of this paper is threefold. First, we survey the way in which the tax burden on labour has been proxied for in recent multi-country macro-economic studies. Second, we critically evaluate these proxies. Finally, we examine to what extent the conclusions of some studies change if some...

Persistent link: https://www.econbiz.de/10011507980

Is there really a green paradox?

Ploeg, Frederick van der; Withagen, Cees - 2010

The Green Paradox states that, in the absence of a tax on CO2 emissions, subsidizing a renewable backstop such as solar or wind energy brings forward the date at which fossil fuels become exhausted and consequently global warming is aggravated. We shed light on this issue by solving a model of...

Persistent link: https://www.econbiz.de/10003939168

Macroeconomic effects of capital tax rate changes

Bhattarai, Saroj; Lee, Jae Won; Park, Woong-yong; Yang, … - 2019

We study aggregate, distributional, and welfare effects of a permanent reduction in the capital tax rate in a dynamic equilibrium model with capital-skill complementarity. Such a tax reform leads to expansionary long-run aggregate effects, but is coupled with an increase in the skill premium....

Persistent link: https://www.econbiz.de/10012002979

Taxing direct sales of digital services : a plea for regulated and internationally coordinated profit splitting

Richter, Wolfram F. - 2018 - This version: April 2018

The employment of capital is rival in nature. Small countries do not benefit from taxing its employment. By contrast, the use of digital services is non-rival and small countries do benefit from taxing expenditures on such services. In fact, some countries have already decided to tax digital...

Persistent link: https://www.econbiz.de/10011845180

Explaining output volatility : the case of taxation

Posch, Olaf - 2009

This paper presents empirical evidence against the popular perception that macro volatility is exogenous. We obtain tax effects on macro aggregates in the stochastic neoclassical model. Taxes are shown to affect the second moment of output growth rates without affecting the first moment....

Persistent link: https://www.econbiz.de/10003872749

Tax progression under collective wage bargaining and individual effort determination

Koskela, Erkki (contributor); Schöb, Ronnie (contributor) - 2007

Persistent link: https://www.econbiz.de/10003498754

Corporate taxation and the welfare state

Keuschnigg, Christian - 2009

The paper compares the impact of corporate taxation and social insurance on foreign direct investment (FDI) and …'s generous welfare states with high structural unemployment rates. -- Corporate tax ; foreign direct investment ; unemployment …

Persistent link: https://www.econbiz.de/10003808645

Labor in the boardroom

Jäger, Simon; Schoefer, Benjamin; Heining, Jörg - 2019

study a reform in Germany that abruptly abolished this mandate for certain firms incorporated after August 1994 but locked … reduces owners' capital investment -we find that granting formal control rights to workers raises capital formation. The … relations whereby shared governance raises capital by permitting workers to bargain over investment or by institutionalizing …

Persistent link: https://www.econbiz.de/10012138860

Mergers, investment decisions and internal organisation

Banal-Estañol, Albert; Macho-Stadler, Inés; … - 2003

We analyse the effects of investment decisions and firms internal organisation on the efficiency and stability of …

Persistent link: https://www.econbiz.de/10011507904

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