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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

Konzernsteuerquote und Investitionsverhalten

Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2005

Persistent link: https://www.econbiz.de/10002821919

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

Remittances and public finances : evidence from oil-price shocks

Asatryan, Zareh; Bittschi, Benjamin; Doerrenberg, Philipp - 2016

We study the effect of inflowing remittances - a major source of capital for many countries - on tax-revenues and tax-policy. Instrumenting remittances with changes in the oil-price interacted with a country's distance to oil-producing countries, we find that remittances have a large positive...

Persistent link: https://www.econbiz.de/10011441144

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

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