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The effect of investing abroad on investment at home : on the role of technology, tax savings, and internal capital markets

Goldbach, Stefan; Nagengast, Arne J.; Steinmüller, Elias; … - 2017

This paper examines the relationship between foreign and domestic investment activity of multinational enterprises. The … investment in fixed assets. The empirical approach, which rests upon extensive and intensive margin variation, is shown to … produce very robust results. These suggest a positive relationship between foreign and home investment in real capital. This …

Persistent link: https://www.econbiz.de/10011649212

Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany

Spengel, Christoph - 1999

likely to have an impact both on investment patterns and financing decisions of US multinationals in Germany. …In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing … which can affect cross-border location, investment and financing decisions. Moreover, recent reform proposals in Germany are …

Persistent link: https://www.econbiz.de/10013428280

The tax attractiveness of EU locations for corporate investments : a stocktaking of past developments and recent reforms

Gundert, Hannah; Nicolay, Katharina; Steinbrenner, Daniela - 2023

Tax incentives are a key component of governments’ investment policy mix as they directly impact companies’ tax burden …. In this paper, we illustrate the EU’s tax attractiveness as investment location over time in terms of effective average …

Persistent link: https://www.econbiz.de/10014472323

Brexit and investment

Norris Keiller, Agnes - 2024

Persistent link: https://www.econbiz.de/10015045098

Do Corporate Tax Cuts Reduce International Profit Shifting?

Brandstetter, Laura - 2014

This paper analyzes whether a corporate tax cut reduces profit shifting to low-tax countries. I use firm-level data of 2,812 German corporations around the Business Tax Reform in 2008. Applying a difference-in-differences framework with a one-on-one matching strategy, which compares earnings of...

Persistent link: https://www.econbiz.de/10010346231

Attracting profit shifting or fostering innovation? : on patent boxes and RD subsidies

Haufler, Andreas; Schindler, Dirk - 2022

Many countries have introduced patent box regimes in recent years, offering a reduced tax rate to businesses for their IP-related income. In this paper, we analyze the effects of patent box regimes when countries can simultaneously use patent boxes and R&D subsidies to promote innovation. We...

Persistent link: https://www.econbiz.de/10014458817