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Economic integration and the optimal corporate tax structure with heterogeneous firms
Bauer, Christian; Davies, Ronald B.; Haufler, Andreas - 2011
We study the optimal combination of corporate tax rate and tax base in a model of a small open economy with …
Persistent link: https://www.econbiz.de/10010293680
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CCCTB 4 EU? SA vs. FA w/ FTA
Davies, Ronald B. - 2012
Since its conception, some within the European Union have expressed concerns over the ability of multinationals to avoid taxation by undertaking transfer pricing to shift profits towards low tax locations. These concerns have been growing, leading to a renewed call for a common consolidated...
Persistent link: https://www.econbiz.de/10010293705
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Tariff-induced transfer pricing and the CCCTB
Davies, Ronald B. - 2013
The common consolidated corporate tax base has been suggested as a way to curb tax avoidance by allocating profits across borders via a formula. This paper demonstrates that when transfer pricing occurs both for tariff and tax minimization, that moving from separate accounting to formula...
Persistent link: https://www.econbiz.de/10010343181
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Corporate taxation and the location choice of foreign direct investment in EU countries
Davies, Ronald B.; Siedschlag, Iulia; Studnicka, Zuzanna - 2018
This paper examines the impact of corporate taxation and other factors on the attractiveness of EU countries to foreign direct investment. In comparison to previous analyses on the location choice of multinational activity in the EU, we use an improved empirical methodology to account for more...
Persistent link: https://www.econbiz.de/10011985184
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Economic integration and the optimal corporate tax structure with heterogeneous firms
Bauer, Christian; Davies, Ronald B.; Haufler, Andreas - 2011
We study the optimal combination of corporate tax rate and tax base in a model of a small open economy with …
Persistent link: https://www.econbiz.de/10010277408
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The real effects of tax havens
ter, Annette; Davies, Ronald B.; Parenti, Mathieu; … - 2023
It is common to summarize the impact of tax havens as a shift of tax revenues from high to low-tax jurisdictions. This chapter discusses the economic impact of tax havens that goes beyond a zero-sum transfer of the tax base, what we label real effects. We review the literature and focus on...
Persistent link: https://www.econbiz.de/10014540438
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Learning to tax: Interjurisdictional tax competition under incomplete information
Becker, Johannes; Davies, Ronald B. - 2015
We present a multi-period model in which countries set source-based taxes with- out having precise information how … empirical measurement, the model generates time patterns that look as if countries react to each other even if there are no …
Persistent link: https://www.econbiz.de/10011439999
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Negotiated transfer prices
Becker, Johannes; Davies, Ronald B. - 2015
The predominant model of tax induced transfer pricing is based on the assumption that profit shifting is due to … frequently audited. We present an alternative model based on negotiations that avoid costly, yet uncertain, formal proceedings (e ….g. court procedures). This model predicts that profit shifting increases in the tax gap even though enforcement is perfect …
Persistent link: https://www.econbiz.de/10011440003
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Competition in Taxes and IPR
Davies, Ronald B.; Han, Yutao; Hynes, Kate; Wang, Yong - 2020
We examine competition for foreign direct investment when governments compete in tax incentives along with intellectual property rights (IRPs) protection. Higher IPRs result in a lower probability of the multinational enterprise (MNE) being imitated and thus higher expected profits and tax...
Persistent link: https://www.econbiz.de/10012389376
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Patent boxes and the success rate of applications
Davies, Ronald B.; Kogler, Dieter F.; Hynes, Ryan - 2021
Patent boxes significantly reduce the corporate tax rate applied to income earned from a patent. This incentivizes firms to increase the likelihood of a patent application being granted by creating more novel research and using more successful legal representation when filing the application....
Persistent link: https://www.econbiz.de/10012604969