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Rising markups and optimal redistributive taxation

Gürer, Eren - In: International Tax and Public Finance 29 (2021) 5, pp. 1227-1259

This study explores the implications of rising markups for optimal Mirrleesian income and profit taxation. Using a … with optimal profit taxation. …

Persistent link: https://www.econbiz.de/10014501503

Avoiding taxes: banks’ use of internal debt

Reiter, Franz; Langenmayr, Dominika; Holtmann, Svea - In: International Tax and Public Finance 28 (2020) 3, pp. 717-745

This paper investigates how multinational banks use internal debt to shift profits to low-taxed affiliates. Using regulatory data on multinational banks headquartered in Germany, we show that banks use this tax avoidance channel more aggressively than non-financial multinationals do. We find...

Persistent link: https://www.econbiz.de/10014504373

Debt shifting in Europe

Miniaci, R.; Parisi, M.; Panteghini, P. - In: International Tax and Public Finance 21 (2014) 3, pp. 397-435

This article aims to analyze the link between subsidiary capital structure and taxation in Europe. First we have … company taxation on subsidiary leverage is positive. Copyright Springer Science+Business Media New York 2014 …

Persistent link: https://www.econbiz.de/10010988698

On the political economics of tax reforms: survey and empirical assessment

Castanheira, Micael; Nicodème, Gaëtan; Profeta, Paola - In: International Tax and Public Finance 19 (2012) 4, pp. 598-624

Political constraints and incentives are the true driver of tax reforms. This paper reviews the political economics literature on personal income tax systems and reforms to see how political mechanisms help explain tax reforms. We take some of the implications of these theories to the data using...

Persistent link: https://www.econbiz.de/10010988710

Financial reporting, tax, and real decisions: toward a unifying framework

Shackelford, Douglas; Slemrod, Joel; Sallee, James - In: International Tax and Public Finance 18 (2011) 4, pp. 461-494

Persistent link: https://www.econbiz.de/10009327424

Capital income taxation and risk taking under prospect theory

Hlouskova, Jaroslava; Tsigaris, Panagiotis - In: International Tax and Public Finance 19 (2012) 4, pp. 554-573

This research examines capital income taxation for a prospect theory investor under some acceptable in the literature … taxation causes private risk taking to increase. Copyright Springer Science+Business Media, LLC 2012 …

Persistent link: https://www.econbiz.de/10010865705

Taxation, imperfect competition, and discontinuities

Alm, James; Thorpe, Steven - In: International Tax and Public Finance 2 (1995) 3, pp. 419-438

Persistent link: https://www.econbiz.de/10005711285

The impact of tax on foreign direct investment: Empirical evidence and the implications for tax integration schemes

Devereux, Michael; Freeman, Harold - In: International Tax and Public Finance 2 (1995) 1, pp. 85-106

Persistent link: https://www.econbiz.de/10005711332

Taxation, Migration, and Pollution

Sandmo, Agnar; Wildasin, David - In: International Tax and Public Finance 6 (1999) 1, pp. 39-59

for Pigovian corrective taxation. Immigration quotas are not optimal if fiscal instruments can be used to control …, no immigration quota should be imposed, and a version of the traditional Pigovian rule characterizes optimal taxation of … can be improved by lighter taxation of immigrants or by further relaxation of immigration quotas. Copyright Kluwer …

Persistent link: https://www.econbiz.de/10005711333

The Complexity of Tax Structure in Competitive Political Systems

Warskett, George; Winer, Stanley; Hettich, Walter - In: International Tax and Public Finance 5 (1998) 2, pp. 123-151

We explore the nature of tax complexity in competitive political systems. The analysis does not rely upon imperfections in the operation of the public sector. Complexity arises in the course of the struggle for office, during which political parties are induced to propose platforms that...

Persistent link: https://www.econbiz.de/10005711339