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Tax revenue losses through cross-border loss offset : an insurmountable hurdle for formula apportionment?
Mardan, Mohammed; Stimmelmayr, Michael - 2017
-border loss offset inherent to formula apportionment. In the medium run, in which only firms can adjust their strategies, tax …, contrary to output factors, input factors provide an insurance against tax revenue shortfalls due to loss-making affiliates. …
Persistent link: https://www.econbiz.de/10011611957
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Classical corporation tax as a global means of tax harmonization
Kari, Seppo; Ylä-Liedenpoha, Jouko - 2002
Classical corporation tax entails double taxation of corporate income. The alternative practice to impute corporation tax to the domestic recipients of dividends is shown, in the case of a company with international owners, effectively to convert the imputation system back to a classical...
Persistent link: https://www.econbiz.de/10011409026
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Formula apportionment in the European Union : a dream come true or the EU s worst nightmare?
Weiner, Joann Martens - 2002
The European Commission recently endorsed a future company tax policy that would allow companies to consolidate their tax bases and apportion the income across the EU using an allocation mechanism. This policy would replace the separate accounting method with formula apportionment of EU group...
Persistent link: https://www.econbiz.de/10011409033
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Management incentives under formula apportionment : tax-induced distortions of effort and compensation in a principal-agent setting
Martini, Jan T.; Niemann, Rainer; Simons, Dirk - 2014
The introduction of a common consolidated corporate tax base (CCCTB) and tax allocation via formula apportionment (FA) is hotly debated in the European Union (EU) since more than a decade. While the literature has thoroughly analyzed the economic effects of FA from a macro-level perspective, the...
Persistent link: https://www.econbiz.de/10010383849
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Profit-sharing rules and the taxation of multinational Internet platforms
Bloch, Francis; Demange, Gabrielle - 2019
This paper analyzes taxation of an Internet platform attracting users from different jurisdictions. When corporate income tax rates are different in the two jurisdictions, the platform distorts prices and outputs in order to shift profit to the low-tax country. We analyze the comparative statics...
Persistent link: https://www.econbiz.de/10012064472
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Corporate tax policy and international mergers and acquisitions : is the tax exemption system superior
Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2007
Persistent link: https://www.econbiz.de/10003462114
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Tax credits, source rules, trade and electronic commerce : behavioral margins and the design of international tax systems
Grubert, Harry (contributor) - 2004
The paper provides a framework for designing international tax rules by outlining the various behavioral margins they apply to. It then goes on to analyze three specific policy issues in terms of preserving the neutrality of choices along the relevant margins: (1) Which foreign taxes should be...
Persistent link: https://www.econbiz.de/10002523012
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Multijurisdictional firms and governments' strategies under alternative tax designs
Gérard, Marcel (contributor) - 2005
interjurisdictional loss-offset, this paper investigates a reform of multijurisdictional enterprises taxation, a move from Separate …
Persistent link: https://www.econbiz.de/10003120251
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Transfer pricing or formula apportionment? : tax-induced distortions of multinationals' investment and production decisions
Martini, Jan Thomas (contributor);  … - 2007
Persistent link: https://www.econbiz.de/10003498734
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Asymmetric taxation and cross-border investment decisions
Niemann, Rainer - 2004
This paper analyzes the impact of particular loss offset limitations on intrastate and crossborder investment decisions … investment incentives of tax law asymmetries. Integrating an initial loss carryforward at the time of investment creates a … special decision situation. Varying loss offset parameters typically induces ambiguous effects that depend on the combination …
Persistent link: https://www.econbiz.de/10011449568