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Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform
Fuest, Clemens; Spengel, Christoph; Finke, Katharina; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2013
This paper discusses the issue of profit shifting and 'aggressive' tax planning by multinational firms. The paper makes two contributions. Firstly, we provide some background information to the debate by giving a brief overview over existing empirical studies on profit shifting and by describing...
Persistent link: https://www.econbiz.de/10010957732
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Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform
Fuest, Clemens; Spengel, Christoph; Finke, Katharina; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2013
This paper discusses the issue of profit shifting and 'aggressive' tax planning by multinational firms. The paper makes two contributions. First, it provides some background information to the debate by giving a brief overview of existing empirical studies on profit shifting and by describing...
Persistent link: https://www.econbiz.de/10010957770
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U.S. tax policy and the overseas activities of U.S. multinational corporations: a quantitative assessment
Goodspeed, Timothy; Frisch, Daniel - Volkswirtschaftliche Fakultät, … - 1989
We present 1984 data on U.S. multinationals, their foreign operations, and repatriations received from their controlled foreign corporations (CFCs), and explore the ramifications of the 1986 Tax Reform Act’s lowering of the corporate tax rate from 46 to 34 percent. We identify and quantify the...
Persistent link: https://www.econbiz.de/10011259112
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Reforming the Polish Tax System to Improve its Efficiency
Serres, Alain de - Economics Department, Organisation de Coopération et … - 2008
The Polish tax system is characterised by high social security contributions for both employers and employees. As a result, Poland has one of the highest tax wedges in the OECD, despite relatively low personal income tax rates. This, combined with a relatively high minimum wage and generous...
Persistent link: https://www.econbiz.de/10005046187
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Taxation, growth and welfare: Dynamic effects of Estonia’s 2000 income tax act
Funke, Michael; Strulik, Holger - EconWPA - 2004
This paper analyses the long-run effects of Estonia’s 2000 Income Tax Act with a dynamic general equilibrium model. Specifically, we consider the impact of the shift from an imputation system to one where companies only pay taxes on distributed profits. Balanced growth paths, transitional...
Persistent link: https://www.econbiz.de/10005412671
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Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report
Commission, European - General Directorate Taxation and Custom Union, European … - 2013
policy in times of slow growth and high fiscal consolidation needs: the potential contribution of taxation to consolidate … and tax compliance. It deepens the analysis of tax expenditure with particular insights on personal income taxation and … examines the debt bias in corporate taxation, notably its effects on banks’ capital structures. Applying an indicator …
Persistent link: https://www.econbiz.de/10010703403
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Recent Reforms of Tax Systems in the EU: Good and Bad News
Garnier, Gaëlle; Gburzynska, Aleksandra; György, Endre; … - General Directorate Taxation and Custom Union, European … - 2013
Commission in the Annual Growth Survey of November 2012: shifting taxation away from labour, broadening tax bases, reducing …
Persistent link: https://www.econbiz.de/10010711109
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Change-over within little scope: On the decision neutrality of recent tax reform proposals
Siemers, Lars-H. R.; Zöller, Daniel - Volkswirtschaftliche Fakultät, … - 2011
Political economy aspects make progressive income taxation and taxation of capital income imperative in practise … politically feasible change-over to a status of improved taxation is little. We provide an extended dynamic general equilibrium …
Persistent link: https://www.econbiz.de/10008784944
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Tax reforms in EU Member States - 2014 Report
Commission, European - General Directorate Taxation and Custom Union, European … - 2014
The 2014 This report on Tax Reforms in EU Member States presents an overview of the reforms recently introduced by Member States in the main areas of tax policy and provides up-to-date analysis of the main challenges in each area. It also includes an indicator-based assessment, which gives an...
Persistent link: https://www.econbiz.de/10011106603
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Globalization and the SMEs: Prospects for the 1990s
Braunerhjelm, Pontus - Institutet för Näringslivsforskning (IFN) - 1992
No abstract.
Persistent link: https://www.econbiz.de/10010818536