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Do corporate tax cuts reduce international profit shifting
Brandstetter, Laura - 2014
This paper analyzes whether a corporate tax cut reduces profit shifting to low-tax countries. I use firm-level data of 2,812 German corporations around the Business Tax Reform in 2008. Applying a difference-in-differences framework with a one-onone matching strategy, which compares earnings of...
Persistent link: https://www.econbiz.de/10010352042
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The relation between tax complexity and foreign direct investment: Evidence across countries
Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2020
This paper analyzes the association between tax complexity and foreign direct investments (FDI) based on the newly developed Tax Complexity Index (TCI) and its components. For a sample of 15,607 new foreign subsidiaries, we find no association between total tax complexity, as proxied by the TCI,...
Persistent link: https://www.econbiz.de/10012153738
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Do Corporate Tax Cuts Reduce International Profit Shifting?
Brandstetter, Laura - 2014
This paper analyzes whether a corporate tax cut reduces profit shifting to low-tax countries. I use firm-level data of 2,812 German corporations around the Business Tax Reform in 2008.Applying a difference-in-differences framework with a one-on-one matching strategy, which compares earnings of...
Persistent link: https://www.econbiz.de/10013052658
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Zinsbereinigung des Eigenkapitals im internationalen Steuerwettbewerb: Eine kostengünstige Alternative zu Thin Capitalization Rules?
Rumpf, Dominik - 2008
This paper investigates the impact of an Allowance for Corporate Equity (ACE) on the expected tax revenues and on the … ACE. This yields to a strong impact on the financial structure of multicorpo-rate enterprises although there is only a … moderate decline in tax revenues. Focusing profit shifting via transfer prices, the ACE has no positive effect. Only a cut of …
Persistent link: https://www.econbiz.de/10010300092
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The effects of a tax allowance for growth and investment: Empirical evidence from a firm-level analysis
Petutschnig, Matthias; Rünger, Silke - 2017
stronger than those the previous literature for traditional Allowance for Corporate Equity (ACE) tax systems has identified …
Persistent link: https://www.econbiz.de/10011712981
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The effect of cross-border group taxation on ownership chains
Rünger, Silke - 2015
I examine the influence of cross-border group taxation on ownership chains for European multinational firms. I show that the tax advantages of cross-border group taxation regimes can only be exploited if a multinational firm has at least one intermediate subsidiary in the country allowing for...
Persistent link: https://www.econbiz.de/10011345653
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Steuerbelastung deutscher Kapitalgesellschaften von lediglich 20 % - Fakt oder Fake News?
Huber, Hans-Peter; Maiterth, Ralf - 2019
Eine von Die Grünen/EFA in Auftrag gegebene Studie kommt basierend auf handelsrechtlichen Einzelabschlüssen zum Ergebnis, deutsche Kapitalgesellschaften würden durch erfolgreiche Steuergestaltungen lediglich rund 20 % anstelle der gesetzlich geforderten 30 % an Steuern zahlen. Diese...
Persistent link: https://www.econbiz.de/10012109880
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Tax attractiveness and the location of patents
Dinkel, Andreas; Schanz, Deborah - 2015
This paper analyzes the impact of taxation on the location of patents within multinational groups. Based on groups with parents from 36 countries globally and their patent holdings in 36 European countries, we provide insight into the determinants of three subsequent decisions: (1) the decision...
Persistent link: https://www.econbiz.de/10010512970
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Tax attractiveness and the allocation of risk within multinationals
Dinkel, Andreas - 2015
This paper analyzes the impact of countries' tax attractiveness on the allocation of risk within multinational groups. Our dataset contains subsidiaries located in 32 European countries and owned by parents from 90 different countries globally. We show that tax symmetry positively influences the...
Persistent link: https://www.econbiz.de/10010512971
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Tax Attractiveness and the Location of German-Controlled Subsidiaries
Dinkel, Andreas - 2014
This paper analyzes whether taxation has an influence on the location decisions of multinational enterprises. As a tax measure, we employ a novel measure of tax attractiveness, the Tax Attractiveness Index. This index covers 18 different tax factors, such as the taxation of dividends and capital...
Persistent link: https://www.econbiz.de/10013057166