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Capital mobility and tax competition : a survey

Fuest, Clemens; Huber, Bernd; Mintz, Jack M. - 2003

This paper surveys the literature on the implications of international capital mobility for national tax policies. Our main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border crossing investment is taxed relative to domestic...

Persistent link: https://www.econbiz.de/10011507954

Extending taxation of interest and royalty income at source : an option to limit base erosion and profit shifting?

Finke, Katharina; Fuest, Clemens; Nusser, Hannah; … - 2014

, introducing an inverted tax credit system, levying withholding taxes on all interest and royalty payments and levying withholding … taxes as an anti-avoidance regulation. We calculate the tax revenue effects of introducing a minimum withholding tax on … would increase tax revenue in particular in high-tax countries. Revenue redistribution would only arise if withholding taxes …

Persistent link: https://www.econbiz.de/10010416288

Trade, inequality and distribution-neutral fiscal policy : an elementary framework

Marjit, Sugata; Yang, Lei - 2017

Theoretical discussion on compensating mechanisms involving the Pareto criterion that address inequality rather than absolute welfare is non-existent in trade literature. In a simple HOS model we consider tax-transfer policies that keep the pre-trade degree of inequality unchanged between...

Persistent link: https://www.econbiz.de/10011654520

International oligopoly, barriers to outsourcing and domestic employment

Bandyopadhyay, Subhayu; Marjit, Sugata; Yang, Lei - In: The Canadian journal of economics 47 (2014) 4, pp. 1372-1386

Persistent link: https://www.econbiz.de/10011349127

Konzernsteuerquote und Investitionsverhalten

Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2005

Persistent link: https://www.econbiz.de/10002821919

An evaluation of the employment effects of barriers to outsourcing

Bandyopadhyay, Subhayu; Marjit, Sugata; Yang, Lei - 2010

Persistent link: https://www.econbiz.de/10008668641

An evaluation of the employment effects of barriers to outsourcing

Bandyopadhyay, Subhayu; Marjit, Sugata; Yang, Lei - 2011

Barriers to outsourcing that are being currently implemented in the US effectively tax its companies who "export" jobs through outsourcing. The objective is to raise domestic employment. Given that many of the important international markets where the US has a comparative advantage feature...

Persistent link: https://www.econbiz.de/10009124754

Critical issues in taxation and development

Fuest, Clemens (contributor); Zodrow, George R. (contributor) - 2013

critical issue essential to understanding the effects of taxes on development. Topics addressed include the effect of taxation …

Persistent link: https://www.econbiz.de/10009744325

Finanzpolitik und Unternehmensentscheidung

Fuest, Clemens (contributor); Wickström, Bengt-Arne (ed.) - 2010

Persistent link: https://www.econbiz.de/10003910678

Quality versus quantity : the composition effect of corporate taxation on foreign direct investment

Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2007

Persistent link: https://www.econbiz.de/10003620166