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Incorporation and Taxation: Theory and Firm-level Evidence
Egger, Peter; Keuschnigg, Christian; Winner, Hannes - Saïd Business School, Oxford University - 2009
This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes … and corporate governance. The theory explains how the incorporation decision of entrepreneurs is driven by taxation … (corporate and personal income taxes), corporate transparency, access to external capital and limited liability. We estimate …
Persistent link: https://www.econbiz.de/10004980007
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Saving Taxes Through Foreign Plant Ownership
Egger, Peter H. - 2007
This paper analyzes to which extent foreign plant ownership involves lower tax payments than domestic plant ownership. We employ a model of endogenous foreign subsidiary ownership to derive a set of empirically testable hypotheses about the differential taxation of foreign- and...
Persistent link: https://www.econbiz.de/10012777830
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Tax Competition and the International Distribution of Firm Ownership : An Invariance Result
Ferrett, Ben - 2006
Intuition suggests that the international distribution of firm ownership ought to affect tax/subsidy competition for mobile plants. One might expect that the greater the share of a firm owned within a potential host country that offers a relatively profitable production location, the more that...
Persistent link: https://www.econbiz.de/10012732517
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Competing for a Duopoly : International Trade and Tax Competition
Ferrett, Ben - 2006
Oligopoly is empirically prevalent in the industries where MNEs operate and national governments compete with fiscal inducements for their FDI projects. Despite this, existing formal treatments of fiscal competition generally focus on the polar cases of perfect competition and monopoly. We...
Persistent link: https://www.econbiz.de/10012734962
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Multinational Financial Structure and Tax Competition
Wrede, Matthias - In: Swiss Journal of Economics and Statistics (SJES) 149 (2013) III, pp. 381-404
This paper analyzes tax competition when welfare maximizing jurisdictions levy source-based corporate taxes and …
Persistent link: https://www.econbiz.de/10010934314
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Competition for FDI and Profit Shifting: On the Effects of Subsidies and Tax Breaks
Amerighi, Oscar; Feo, Giuseppe De - In: FinanzArchiv: Public Finance Analysis 70 (2014) 3, pp. 374-404
We investigate competition for FDI within a region when a foreign multinational firm can profitably exploit differences in statutory corporate tax rates by shifting taxable profits to lower-tax jurisdictions. In such a framework we show that targeted tax competition may lead to higher welfare...
Persistent link: https://www.econbiz.de/10010934815
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Tax competition for foreign direct investment
Haufler, Andreas; Wooton, Ian - Fachbereich Wirtschaftswissenschaften, Universität Konstanz - 1997
We analyze tax competition between two countries of unequal size trying to attract a foreign-owned monopolist. When regional governments have only a lump-sum profit tax (subsidy) at their disposal, but face exogenous and identical transport costs for imports, then both countries will always...
Persistent link: https://www.econbiz.de/10010958339
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Tax attractiveness and the location of patents
Dinkel, Andreas; Schanz, Deborah - arqus - Arbeitskreis Quantitative Steuerlehre - 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/10011269115
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Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity
Langenmayr, Dominika - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2011
This paper analyzes measures that limit firms’ profit shifting activities in a model that incorporates heterogeneous firm productivity and monopolistic competition. Such measures, e.g. thin capitalization rules, have become increasingly widespread as governments have reacted to growing profit...
Persistent link: https://www.econbiz.de/10009364354
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Wages and International Tax Competition
Krautheim, Sebastian; Schmidt-Eisenlohr, Tim - Saïd Business School, Oxford University - 2011
Firms generating larger surpluses on average pay higher wages. We study the effect of this rent-sharing between firms and workers on international tax competition. In our model, firms in a large country can shift surplus to a tax haven. In the benchmark case firms only have a tax incentive for...
Persistent link: https://www.econbiz.de/10009364906