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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

The effect of direct democracy on the level and structure of local taxes

Asatryan, Zareh; Baskaran, Thushyanthan; Heinemann, … - 2014

tax mix from taxes with broader (property taxes) to taxes with narrower bases (business taxes). For identification, we … measured by signature and quorum requirements increase local tax rates and shift the tax mix toward taxes with narrower bases. …

Persistent link: https://www.econbiz.de/10010229893

Do fiscal rules constrain fiscal policy? : a meta-regression-analysis

Heinemann, Friedrich; Moessinger, Marc-Daniel; Yeter, … - 2016

We implement a meta-regression-analysis for the budgetary impact of numerical fiscal rules. Based on 30 studies published in the last decade, we offer a consensus estimate with respect to the level of statistical significance, provide suggestive evidence for the effect size, and identify study...

Persistent link: https://www.econbiz.de/10011444762

Who's afraid of an EU tax and why? : revenue system preferences in the European Parliament

Heinemann, Friedrich (contributor); … - 2008

The EU's revenue system is still typical for an organisation based on international cooperation and stands in contrast to the Union's far advanced legislative and political role. This contrast feeds the debate on granting the EU an autonomous tax source. Our contribution explores the factors...

Persistent link: https://www.econbiz.de/10003721754

After the death of inflation : will fiscal drag survive?

Heinemann, Friedrich - 2000

back theoretical considerations on inflation's impact on different kinds of taxes: This impact tends to be positive for … individual income taxes and social security contributions, it is neutral or negative for corporate income, property and indirect …

Persistent link: https://www.econbiz.de/10011444606

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