Similar Search Results

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

From separate accounting to formula apportionment : analysis in a dynamic framework

Radulescu, Doina (contributor) - 2007

Persistent link: https://www.econbiz.de/10003612722

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

Corporate tax asymmetries under investment irreversibility

Panteghini, Paolo - 2001

This article studies the effects of corporate tax asymmetries on irreversible investment. We discuss an asymmetric tax …

Persistent link: https://www.econbiz.de/10011399702

Corporate taxation, capital formation, and the substitution elasticity between labor and capital

Chirinko, Robert S. - 2002

This study provides some perspective on analyzing the effects of corporate taxation on capital formation. Our framework translates tax policy legislation into real outcomes, and identifies three parameters that play a central role in determining the impact on policy. The remainder of the paper...

Persistent link: https://www.econbiz.de/10011409809

Asymmetric taxation under incremental and sequential investment

Panteghini, Paolo - 2002

This article discusses the effects of an asymmetric tax scheme on incremental and sequential investment strategies. The …

Persistent link: https://www.econbiz.de/10011409815

On corporate tax asymmetries and neutrality

Panteghini, Paolo - 2000

This article discusses the effects of corporate tax asymmetries under investment irreversibility. We introduce a tax …

Persistent link: https://www.econbiz.de/10009781551

Wide vs. narrow tax bases under optimal investment timing : presented at CESifo Area Conference on Public Sector Economics, May 2004

Panteghini, Paolo - 2004

This article compares an ACE system with a CBIT system in an open economy. Using a realoption approach we show that, if a firm can decide when to invest, a tradeoff is found. According to traditional wisdom, a high-income firm investing in an ACE system faces a heavier tax burden at each...

Persistent link: https://www.econbiz.de/10011450221

Measuring taxes on income from capital

Devereux, Michael P. - 2003

can be measured. The focus is on measures derived from economic theory. Two measures are derived effective marginal and … average tax rates which reflect different forms of investment decisions. A number of extensions to the basic model are …

Persistent link: https://www.econbiz.de/10011507974

Efficient economic rent taxation under a global minimum corporate tax

Hebous, Shafik; Mengistu, Andualem T. - 2024

The international agreement on a corporate minimum tax is a milestone in global corporate tax arrangements. The minimum tax disturbs the equivalence between otherwise equivalent forms of efficient economic rent taxation: cash-flow tax and allowance for corporate equity. The marginal effective...

Persistent link: https://www.econbiz.de/10014551068

1
2
3
4
5
6
7
8
9
10
Next
Last