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Common corporate tax base (CCTB) and effective tax burdens in the EU member states

Oestreicher, Andreas; Reister, Timo; Spengel, Christoph - 2009

, provisions for future pension payments, provisions for legal obligations, avoidance of double taxation regarding dividend income … for model companies belonging to different economic sectors. -- European Taxation ; Tax Harmonization ; Tax Accounting …

Persistent link: https://www.econbiz.de/10003846095

ICT and international corporate taxation : tax attributes and scope of taxation

Schäfer, Anne; Spengel, Christoph - 2002

In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely … on the tax attributes and the scope of taxation, is given. It is argued that the concept of capital export neutrality … might arise and which alternatives might constitute a solution. As regards the scope of taxation, we recommend that …

Persistent link: https://www.econbiz.de/10011447891

The impact of ICT on profit allocation within multinational groups : arm's length pricing or formula apportionment?

Schäfer, Anne; Spengel, Christoph - 2003

The use of information and communication technologies (ICT) within multinational groups leads to a rising number of intragroup cross-border transactions. At the same time, transactions and the organisational structures of affiliated groups become more and more specific and, thus, less...

Persistent link: https://www.econbiz.de/10011448681

Investigating the influence of firm characteristics on the ability to exercise market power : a stochastic frontier analysis approach with an application to the iron ore market

Germeshausen, Robert; Panke, Timo; Wetzel, Heike - 2014

This paper empirically analyzes the existence of market power in the global iron ore market during the period 1993-2012 using an innovative Stochastic Frontier Analysis approach introduced by Kumbhakar et al. (2012). In contrast to traditional econometric procedures, this approach allows for the...

Persistent link: https://www.econbiz.de/10010440084

A political economy of China‘s export restrictions on rare earth elements

Pothen, Frank; Fink, Kilian - 2015

We investigate why governments restrict exports of exotic raw materials taking rare earth elements as a case study. Trade restrictions on exotic materials do not have immediate macroeconomic effects. Relocating rare earth intensive industries is found to be the main reason behind China's export...

Persistent link: https://www.econbiz.de/10010510603

The impacts of the EU ETS on efficiency : an empirical analyses for German manufacturing firms

Löschel, Andreas; Lutz, Benjamin Johannes; Managi, Shunsuke - 2016

We investigate the effect of the European Union Emissions Trading System (EU ETS) on the economic performance of manufacturing firms in Germany. Our difference-in-differences framework relies on several parametric conditioning strategies and nearest neighbor matching. As a measure of economic...

Persistent link: https://www.econbiz.de/10011574888

The effective tax burden of companies and on highly skilled manpower : tax policy strategies in a globalized economy

Elschner, Christina; Lammersen, Lothar; Overesch, Michael; … - 2005

Company taxes and taxes on highly skilled labour both influence the attractiveness of a particular region as a location for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations across Europe and the United States. We then correlate...

Persistent link: https://www.econbiz.de/10002821875