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Intellectual property box regimes : effective tax rates and tax policy considerations
Evers, Lisa; Miller, Helen; Spengel, Christoph - 2013 - First version: September 2013 ; This version: November 2013
11 European countries now operate IP Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We incorporate these policies into forward-looking measures of the cost of capital, effective marginal tax rates and...
Persistent link: https://www.econbiz.de/10010228563
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Intellectual property box regimes : effective tax rates and tax policy considerations
Evers, Lisa; Miller, Helen; Spengel, Christoph - 2013
11 European countries now operate IP Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We incorporate these policies into forward-looking measures of the cost of capital, effective marginal tax rates and...
Persistent link: https://www.econbiz.de/10010128713
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The development of corporate tax structures in the European Union from 1998 to 2015 - qualitative and quantitative analysis
Bräutigam, Rainer; Spengel, Christoph; Stutzenberger, … - 2017 - This version: August 2017
Ongoing tax reform processes, competitive pressures and the consequences of the financial and sovereign debt crisis … limitation rules and loss provisions as main drivers of tax base broadening. Furthermore, the quantitative analysis of effective …
Persistent link: https://www.econbiz.de/10011720019
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On the interdependency of profit shifting channels and the effectiveness of anti-avoidance legislation
Nicolay, Katharina; Nusser, Hannah; Pfeiffer, Olena - 2017
pricing channel and a substitution with debt shifting. Moreover, firms using debt shifting to begin with rely more heavily on … an increase in profit shifting based on transfer prices for treated firms facing new restrictions on debt shifting. Again …
Persistent link: https://www.econbiz.de/10011764931
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Tax influence on financial structures of M&As
Harendt, Christoph - 2018
&A) conducted by multinational entities (MNE). Previous research has already found evidence for tax avoidance by debt shifting. I … analyze the importance of locating debt at holdings which own the operating firm. Placing debt at the level of the holding is … more advantageous since it allows inter alia for debt financing up to the purchase price. Accordingly, by using firm …
Persistent link: https://www.econbiz.de/10011782963
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Taxing investments in the Asia-Pacific region : the importance of cross-border taxation and tax incentives
Wiedemann, Verena; Finke, Katharina - 2015
This paper investigates the taxation of investments in the Asia-Pacific region. Our analysis is based on the methodology of Devereux and Griffith (1999, 2003) for determining effective average tax rates. This approach allows us to account for important national and international tax regulations....
Persistent link: https://www.econbiz.de/10010482085
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Tax incentives for research and development and their use in tax planning
Pfeiffer, Olena; Spengel, Christoph - 2017
This study provides a comprehensive analysis of various aspects of R&D tax incentives. It explains the economic justification behind the state support of research and development and summarizes its main types. In addition, it gives an overview of the existing R&D tax incentives in Europe and...
Persistent link: https://www.econbiz.de/10011745029
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Taxing away M&A : the effect of corporate capital gains taxes on acquisition activity
Feld, Lars P.; Ruf, Martin; Schreiber, Ulrich; … - 2016
the total deal value of acquisitions by about 1.1% per year. We use this result to estimate an efficiency loss resulting …
Persistent link: https://www.econbiz.de/10011419302
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Fiscal competition and public debt
Janeba, Eckhard; Todtenhaupt, Maximilian - 2016
The existing theoretical literature on fiscal competition has to a large extent ignored the role of government debt as … borrowing. If a default on government debt is no option, initial debt levels play no role in fiscal competition. This neutrality … rise in exogenous firm mobility reinforces the link between legacy debt and fiscal competition. Our model may help explain …
Persistent link: https://www.econbiz.de/10011422649
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Form follows function? : evidence on tax savings by multinational holding structures
Dreßler, Daniel - 2012
I provide evidence on the group structures of multinationals and analyze to what extent these structures are tax efficient. While the corporate income tax can hardly be avoided if a subsidiary is active in a country, withholding taxes depend on the structure in which the subsidiary is embedded....
Persistent link: https://www.econbiz.de/10009657618