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Estimating bargaining-related tax advantages of multinational firms
Egger, Peter; Strecker, Nora Margot; Zoller-Rydzek, Benedikt - 2018
Bargaining power may explain the tax differences between multinational and national enterprises beyond MNEs' profit shifting. Larger firms (mostly MNEs) are more valuable for tax authorities for various reasons. In threatening relocation, larger firms extract greater deductions, resulting in a...
Persistent link: https://www.econbiz.de/10011822120
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Corporate Taxation and Multinational Activity
Egger, Peter; Loretz, Simon; Pfaffermayr, Michael; … - 2021
This paper assesses the impact of corporate taxation on multinational activity. A numerically solvable general … equilibrium model of trade and multinational firms is used to incorporate the following components of corporate taxation: parent …. We account for their differential impact under alternative methods of double taxation relief (i.e., credit, exemption …
Persistent link: https://www.econbiz.de/10013317492
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Taxation and the multinational firm
Egger, Peter; Stimmelmayr, Michael - 2017
This chapter provides a survey of issues which emerge with the taxation of multinational enterprises. It addresses tax … investments of such firms directly. It survey positive as well as normative principles of such taxation and incentives, relates to …
Persistent link: https://www.econbiz.de/10011616385
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Tax Rate and Tax Base Competition for Foreign Direct Investment
Egger, Peter - 2011
This paper argues that the large reduction in corporate tax rates and only gradual widening of tax bases in many countries over the last decades are consistent with tougher international competition for foreign direct investment (FDI). To make this point we develop a model in which governments...
Persistent link: https://www.econbiz.de/10013119836
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Tax rate and tax base competition for foreign direct investment
Egger, Peter; Raff, Horst - 2011
This paper argues that the large reduction in corporate tax rates and only gradual widening of tax bases in many countries over the last decades are consistent with tougher international competition for foreign direct investment (FDI). To make this point we develop a model in which governments...
Persistent link: https://www.econbiz.de/10009302814
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Tax rate and tax base competition for foreign direct investment
Egger, Peter; Raff, Horst - 2011
This paper argues that the large reduction in corporate tax rates and only gradual widening of tax bases in many countries over the last decades are consistent with tougher international competition for foreign direct investment (FDI). To make this point we develop a model in which governments...
Persistent link: https://www.econbiz.de/10009307961
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Hosting multinationals : economic and fiscal implications
Egger, Peter; Köthenbürger, Marko - 2015
Switzerland is a prime location for both domestically owned as well as foreign-owned multinational enterprises (MNEs). In this paper, we review the literature on MNE activity with respect to its main fundamental (non-policy) drivers, the non-fiscal consequences of MNEs for various economic...
Persistent link: https://www.econbiz.de/10010526682
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Taxation and the Multinational Firm
Egger, Peter; Stimmelmayr, Michael - 2017
This chapter provides a survey of issues which emerge with the taxation of multinational enterprises. It addresses tax … investments of such firms directly. It survey positive as well as normative principles of such taxation and incentives, relates to …
Persistent link: https://www.econbiz.de/10011615939
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Estimating Bargaining-Related Tax Advantages of Multinational Firms
Egger, Peter - 2018
Bargaining power may explain the tax differences between multinational and national enterprises beyond MNEs' profit shifting. Larger firms (mostly MNEs) are more valuable for tax authorities for various reasons. In threatening relocation, larger firms extract greater deductions, resulting in a...
Persistent link: https://www.econbiz.de/10012917019
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Taxation and the Multinational Firm
Egger, Peter - 2017
This chapter provides a survey of issues which emerge with the taxation of multinational enterprises. It addresses tax … investments of such firms directly. It survey positive as well as normative principles of such taxation and incentives, relates to …
Persistent link: https://www.econbiz.de/10012960093