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Public pressure and corporate tax behaviour
Dyreng, Scott D; Hoopes, Jeffrey L; Wilde, Jaron H - Saïd Business School, Oxford University - 2014
We examine whether public pressure related to compliance with subsidiary disclosure rules influences corporate tax behaviour. ActionAid International, a non-profit activist group, levied public pressure on non-compliant UK firms in the FTSE 100 to comply with a rule requiring UK firms to...
Persistent link: https://www.econbiz.de/10011186213
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Investment, accounting, and the salience of the corporate income tax
Edgerton, Jesse - Saïd Business School, Oxford University - 2012
This paper develops and tests the hypothesis that accounting rules mitigate the effect of tax policy on firm investment decisions by obscuring the timing of tax pay-ments. I model a firm that maximises a discounted weighted average of after-tax cash flows and accounting profits. I estimate the...
Persistent link: https://www.econbiz.de/10010925664
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Incorporation and Taxation: Theory and Firm-level Evidence
Egger, Peter; Keuschnigg, Christian; Winner, Hannes - Saïd Business School, Oxford University - 2009
This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes … (corporate and personal income taxes), corporate transparency, access to external capital and limited liability. We estimate …
Persistent link: https://www.econbiz.de/10004980007
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Taxes, Institutions and Foreign Diversification Opportunities
Desai, Mihir A.; Dharmapala, Dhammika - Saïd Business School, Oxford University - 2008
Investors can access foreign diversification opportunities through either foreign portfolio investment (FPI) or foreign direct investment (FDI). The worldwide tax regime employed by the U.S. potentially distorts this choice by penalizing FDI, relative to FPI, in low-tax countries. On the other...
Persistent link: https://www.econbiz.de/10005063511
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Cross-border loss offset can fuel tax competition
fler, Andreas Hau; Mardan, Mohammed - Saïd Business School, Oxford University - 2013
Following recent court rulings, cross-border loss compensation for multinational firms has become a major policy issue in Europe. This paper analyzes the effects of introducing a coordinated cross-border tax relief in a setting where multinational firms choose the size of a risky investment and...
Persistent link: https://www.econbiz.de/10011149672
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Reforming an asymmetric union: on the virtues of dual tier capital taxation
fler, Andreas Hau; Lulfesmann, Christoph - Saïd Business School, Oxford University - 2013
The tax competition for mobile capital, in particular the reluctance of small countries to agree on measures of tax coordination, has ongoing political and economic fallouts within Europe. We analyse the effects of introducing a two tier structure of capital taxation, where the asymmetric member...
Persistent link: https://www.econbiz.de/10011149673
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Should tax policy favour high or low productivity firms?
Langenmayr, Dominika; fler, Andreas Hau; Bauer, Christian J. - Saïd Business School, Oxford University - 2013
tax competition is aggressive and profit taxes are low, however, the optimal tax policy reverses and favours low …
Persistent link: https://www.econbiz.de/10011149674
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Knocking on Tax Haven’s Door: multinational firms and transfer pricing
Davies, Ronald B.; Martin, Julien; Parenti, Mathieu; … - Saïd Business School, Oxford University - 2015
. Multinational firms may decide not to avoid taxes if the risk to be sanctioned is high compared to the tax gap. Using detailed … sensitivity of intra-firm prices to foreign taxes is reinforced once we control for pricing-to-market determinants. Most … suggest that tax avoidance through transfer pricing amounts to about 1% of the total corporate taxes collected by tax …
Persistent link: https://www.econbiz.de/10011213848
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Who benefits from state corporate tax cuts? A local labour markets approach with heterogeneous firms
Serrato, Juan Carlos Suárez; Zidar, Owen - Saïd Business School, Oxford University - 2015
This paper estimates the incidence of state corporate taxes on the welfare of workers, landowners, and firm owners …
Persistent link: https://www.econbiz.de/10011204358
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As American as Apple Inc.: International tax and ownership nationality
Sanchirico, Chris - Saïd Business School, Oxford University - 2014
The ownership nationality of large US multinational companies plays an implicit but important role in the current debate over how such companies should be taxed. This paper identifies that role and investigates what is actually known about where these companies’ shareholders reside.
Persistent link: https://www.econbiz.de/10011204360