Similar Search Results

Extending taxation of interest and royalty income at source : an option to limit base erosion and profit shifting?

Finke, Katharina; Fuest, Clemens; Nusser, Hannah; … - 2014

, introducing an inverted tax credit system, levying withholding taxes on all interest and royalty payments and levying withholding … taxes as an anti-avoidance regulation. We calculate the tax revenue effects of introducing a minimum withholding tax on … would increase tax revenue in particular in high-tax countries. Revenue redistribution would only arise if withholding taxes …

Persistent link: https://www.econbiz.de/10010416288

Konzernsteuerquote und Investitionsverhalten

Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2005

Persistent link: https://www.econbiz.de/10002821919

How can a country ‘graduate’ from procyclical fiscal policy? : evidence from China

Fuest, Clemens; Xing, Jing - 2015

In this study, we analyze the cyclicality of fiscal policies in China during the period 1978-2013. We find that the cyclicality of local government spending in China significantly affects the cyclicality of total government spending. By employing both time-series and province-level panel data,...

Persistent link: https://www.econbiz.de/10011338112

Tax policy and entrepreneurship in the presence of asymmetric information in capital markets

Fuest, Clemens; Huber, Bernd; Tillessen, Philipp - 2003

This paper considers the implications of asymmetric information in capital markets for entrepreneurial entry and tax policy. In many countries, governments subsidize the creation of new firms. One possible justification for these subsidies is that capital markets for the financing of new firms...

Persistent link: https://www.econbiz.de/10001739608

Corporate tax policy and international mergers and acquisitions : is the tax exemption system superior?

Becker, Johannes; Fuest, Clemens - 2007

In this paper we ask whether recent claims that the US government should switch from the tax credit system to the exemption system are justified. We study corporate taxation in a model where international capital flows are either greenfield investment projects or acquisitions of existing firms,...

Persistent link: https://www.econbiz.de/10003411929

Optimal tax policy when firms are internationally mobile

Becker, Johannes; Fuest, Clemens - 2005

The standard tax theory result that investment should not be distorted is based on the assumption that profits are locally bound. In this paper we analyze the optimal tax policy when firms are internationally mobile. We show that the optimal policy response to increasing firm mobility may be...

Persistent link: https://www.econbiz.de/10003189213

A theory of user-fee competition

Fuest, Clemens; Kolmar, Martin - 2004

We develop a two-region model where the decentralized provision of spillover goods can be financed by means of taxes or …

Persistent link: https://www.econbiz.de/10002039249

Profit shifting and ‘aggressive’ tax planning by multinational firms : issues and options for reform

Fuest, Clemens; Spengel, Christoph; Finke, Katharina; … - 2013

currently accused of avoiding taxes. We then show that preventing this type of tax avoidance is, in principle, straightforward …. Secondly, we argue that, in the short term, policy makers should focus on extending withholding taxes in an internationally …

Persistent link: https://www.econbiz.de/10009777621

Profit shifting and aggressive tax planning by multinational firms : issues and options for reform

Fuest, Clemens (contributor) - 2013 - This version: October 2013

currently accused of avoiding taxes. We then show that preventing this type of tax avoidance is, in principle, straightforward …. Second, we argue that, in the short term, policy makers should focus on extending withholding taxes in an internationally …

Persistent link: https://www.econbiz.de/10010193747