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A taxing journey : tax adoptions and interstate migration in the early 20th century

Smutny, Stefan; Wandschneider, Kirsten - 2024

between 1900 and 1930. Exploiting the sequential introduction of personal and corporate state income taxes, we analyze matched … introduction indicator. Our findings indicate that the implementation of personal state income taxes lead to an 8.7% increase in … internal migration. The adoption of corporate state income taxes is associated with a larger overall rise in internal migration …

Persistent link: https://www.econbiz.de/10014443981

Corporate tax policy and incorporation in the EU

Mooij, Ruud A. de; Nicodème, Gaetan - 2008

Persistent link: https://www.econbiz.de/10009638826

Corporate income tax rate-revenue paradox, The : evidence in the EU

Piotrowska, Joanna; Vanborren, Werner - 2008

In Europe, the decline in the corporate tax rates has not been reflected in the tax-to-GDP ratios. This paper explores to what extent the observed trend can be explained by changes in the effective tax burden on corporate income, in the share of total income accruing to the corporate sector and...

Persistent link: https://www.econbiz.de/10009638937

Study on reduced VAT applied to goods and services in the member states of the European Union : final report

Copenhagen Economics Aps - 2008

Persistent link: https://www.econbiz.de/10009638941

Corporate effective tax rates in an enlarged European Union

Elschner, Christina - 2009

This paper offers an assessment of European corporate tax regimes using forwardlooking indicators for corporate investment based on the Devereux-Griffith methodology. It draws on time series of average effective tax rates (EATR) using a detailed set of tax parameters for 27 EU Member States as...

Persistent link: https://www.econbiz.de/10009639911

Corporate income tax and economic distortions

Nicodème, Gaëtan - 2009

As any non-lump-sum tax, corporate income taxation creates distortions in economic choices, reducing its efficiency. This paper reviews some of these domestic and international distortions and their most recent estimates from the economic literature. Distortions originating from income shifting...

Persistent link: https://www.econbiz.de/10009639912

International taxation and multinational firm location decisions

Barrios, Salvador - 2009

Using a large international firm-level data set, we estimate separate effects of host and parent country taxation on the location decisions of multinational firms. Both types of taxation are estimated to have a negative impact on the location of new foreign subsidiaries. In fact, the impact of...

Persistent link: https://www.econbiz.de/10009639913

Alternative systems of business tax in Europe : an applied analysis of ACE and CBIT Reforms

Mooi, Ruud A. de - 2009

Persistent link: https://www.econbiz.de/10009639914

Tax co-ordination in Europe: assessing the first years of the EU-Savings Taxation Directive

Hemmelgarn, Thomas - 2009

Persistent link: https://www.econbiz.de/10009639915

The role of fiscal instruments in environmental policy

Kosonen, Katri - 2009

Persistent link: https://www.econbiz.de/10009639916