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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
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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
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Finanzpolitik und Unternehmensentscheidung
Fuest, Clemens (contributor); Wickström, Bengt-Arne (ed.) - 2010
Persistent link: https://www.econbiz.de/10003910678
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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
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Konzernsteuerquote und Investitionsverhalten
Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2005
Persistent link: https://www.econbiz.de/10002821919
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Finanzpolitik und Unternehmensentscheidung
Wickström, Bengt-Arne (ed.); Fuest, Clemens (contributor) - 2010
Main description: Rudolf Oster gibt eine umfassende Übersicht über die Auswirkungen von Umlagen im Finanzausgleich zwischen den Kommunen. Die weiteren Beiträge behandeln Auswirkungen der Gewinnbesteuerung. Christian Keuschnigg zeigt, daß Investitionen im Inland gehemmt werden können und...
Persistent link: https://www.econbiz.de/10014018693
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Taxation, Labor Market Policy and High-Impact Entrepreneurship
Henrekson, Magnus; Johansson, Dan; Stenkula, Mikael - 2010
paper this is done in the areas of tax policy and labor market policy. It is shown that high and/or distortive taxes and …
Persistent link: https://www.econbiz.de/10010320262
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Entrepreneurship and Public Policy
Henrekson, Magnus; Stenkula, Mikael - 2009
Public policy is currently shifting from SME policy towards entrepreneurship policy, which supports entrepreneurship without directing attention to quantitative goals and specific firms or employment groups. The institutional framework set by public policy affects the prevalence and performance...
Persistent link: https://www.econbiz.de/10010320341
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Entrepreneurship and public policy
Henrekson, Magnus; Stenkula, Mikael - 2009
Public policy is currently shifting from SME policy towards entrepreneurship policy, which supports entrepreneurship without directing attention to quantitative goals and specific firms or employment groups. The institutional framework set by public policy affects the prevalence and performance...
Persistent link: https://www.econbiz.de/10003867872
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Corporate tax policy and international mergers and acquisitions : is the tax exemption system superior?
Becker, Johannes; Fuest, Clemens - 2007
In this paper we ask whether recent claims that the US government should switch from the tax credit system to the exemption system are justified. We study corporate taxation in a model where international capital flows are either greenfield investment projects or acquisitions of existing firms,...
Persistent link: https://www.econbiz.de/10003411929