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Thin-capitalization rules and company responses experience from German legislation
Weichenrieder, Alfons J. (contributor);  … - 2008
By granting intracompany loans to their foreign affiliates, multinational firms may reduce their tax liability abroad. Many countries have legislated thin-capitalization rules (TCRs) that limit the allowable levels of intracompany loans or restrict interest deductibility if certain thresholds...
Persistent link: https://www.econbiz.de/10003790755
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Strategic consolidation under formula apportionment
Büttner, Thiess (contributor); Riedel, Nadine (contributor) - 2008
-shifting, are large. We test this prediction using confidential firm-level tax-return data for the local business tax in Germany …
Persistent link: https://www.econbiz.de/10003792841
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The role of the corporate income tax as an automatic stabilizer
Büttner, Thiess; Fuest, Clemens - 2009
This paper analyses the effectiveness of the corporate income tax as an automatic stabilizer. It employs a unique firm-level dataset of German manufacturers combining financial statements with firm-specific information about credit market restrictions. The results show that approximately 20 per...
Persistent link: https://www.econbiz.de/10003887453
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Taxation and capital structure choice : evidence from a panel of German multinationals
Büttner, Thiess; Overesch, Michael; Schreiber, Ulrich; … - 2006
Persistent link: https://www.econbiz.de/10003395390
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The incidence of an extended ace corporation tax
Fehr, Ernst; Wiegard, Wolfgang - 2001
This paper deals with the efficiency and distributional consequences of a switch from the current German income and corporate tax system to one special variant of an intertemporally neutral tax, an extended ACE (allowance for corporate equity) corporation tax. This tax is favoured by the IFS...
Persistent link: https://www.econbiz.de/10011398873
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The impact of thin capitalization rules on the location of multinational firms' foreign affiliates
Merlo, Valeria; Riedel, Nadine; Wamser, Georg - 2015
This paper examines how restrictions on the tax-deductibility of interest cost affect location choices of multinational corporations (MNCs). Many countries have introduced so-called thin-capitalization rules (TCRs) to prevent MNCs from shifting tax base to countries with lower tax rates. As of...
Persistent link: https://www.econbiz.de/10011300391
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Investors' portfolio choice and tax reforms : the 2008 German corporate tax reform reconsidered
Stimmelmayr, Michael - 2015 - This version: March 2015
The paper provides a comprehensive assessment of the latest German corporate income and capital tax reform, which entails a major shift of the capital tax burden from the firm to the household level. Using a dynamic two-country computable general equilibrium model with integrated capital...
Persistent link: https://www.econbiz.de/10010509614
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Interjurisdictional company taxation in Europe, the German reform and the new EU suggested direction
Gérard, Marcel - 2002
Germany from imputation to exemption and the objective announced by the EU Commission to provide EU businesses with a …
Persistent link: https://www.econbiz.de/10011408777
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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
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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