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Taxation in the digital economy : recent policy developments and the question of value creation

Olbert, Marcel; Spengel, Christoph - 2019

The paper reviews the evidence on the challenges of digitalization for direct (corporate profit) and indirect …

Persistent link: https://www.econbiz.de/10011990858

Ring-fencing digital corporations : investor reaction to the European Commission's digital tax proposals

Klein, Daniel; Ludwig, Christopher A.; Spengel, Christoph - 2019

We study the effect of digital tax measures on firm value. By employing an event study methodology, we analyze investor reaction to the European Commission's proposals on the taxation of digital corporations. Examining the stock returns of potentially affected corporations surrounding the draft...

Persistent link: https://www.econbiz.de/10012126106

Internal digitalization and tax-efficient decision making

Klein, Daniel; Ludwig, Christopher; Nicolay, Katharina - 2020

analyze if the benefits of digitalization expand beyond firms' core business functions. The novel use of a survey that … reactive to shocks in the income shifting incentive than non-digital firms. Our results suggest that internal digitalization … work, we are the first to document the association of digitalization and the performance of firms' support functions. …

Persistent link: https://www.econbiz.de/10012299379

ICT and international corporate taxation : tax attributes and scope of taxation

Schaefer, Anne; Spengel, Christoph - 2002

Persistent link: https://www.econbiz.de/10013428534

The impact of ICT on profit allocation within multinational groups: arm's length pricing or formula apportionment?

Schaefer, Anne - 2003

Persistent link: https://www.econbiz.de/10014461678

The digital economy, global tax reforms and developing countries : an evaluation of Pillar I and Art. 12B UN Model

Heckemeyer, Jost H.; Schulz, Inga; Spengel, Christoph; … - 2024

This paper evaluates the Multilateral Convention to implement Pillar I Amount A, released by the OECD in October 2023, and the alternative proposal of Art. 12B for tax treaties suggested by the UN, with a particular emphasis on the perspective of developing countries. We conduct a comparative...

Persistent link: https://www.econbiz.de/10014518661

Understanding the dynamic of digital economy in the context of digital literacy of Thai households

Roongkiat Ratanabanchuen - 2021

Persistent link: https://www.econbiz.de/10012582701

Economic policy for digital attention intermediaries

Peitz, Martin - 2020

This report provides an overview on the economics of attention intermediaries. It addresses the following questions: What are the economics of attention intermediaries? For competition policy, how should markets be defined and market power of attention intermediaries be assessed? What theories...

Persistent link: https://www.econbiz.de/10012244103

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

Profit taxation, R&D spending, and innovation

Lichter, Andreas; Löffler, Max; Isphording, Ingo Eduard; … - 2021

We study how profit taxation affects plants' R&D spending and innovation activities. Relying on geocoded survey panel data which approximately covers the universe of R&D-active plants in Germany, we exploit around 7,300 changes in the municipal business tax rate over the period 1987-2013 for...

Persistent link: https://www.econbiz.de/10012659100

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