Narrow search
Showing 1 - 6 of 6
Cover Image
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
Cover Image
Konzernsteuerquote und Investitionsverhalten
Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2005
Persistent link: https://www.econbiz.de/10002821919
Cover Image
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
Cover Image
Die Herausforderungen jetzt annehmen! : demografischer Wandel, Klimaschutz, Digitalisierung
Feld, Lars P. (contributor); Fuest, Clemens (contributor);  … - Stiftung Marktwirtschaft / Kronberger Kreis - 2021
Am 26. September 2021 wurde der 20. Bundestag gewählt. Auf die Abgeordneten und die neue Bundesregierung kommen große Aufgaben zu. Demografie, Klimawandel und Digitalisierung sind drei zentrale Herausforderungen, die es in der neuen Legislaturperiode anzupacken und nachhaltig zu bewältigen...
Persistent link: https://www.econbiz.de/10012656351
Cover Image
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
Cover Image
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