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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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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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The Taxation of Foreign Profits: a Unified View
Devereux, Michael P.; Fuest, Clemens; Lockwood, Ben - C.E.P.R. Discussion Papers - 2015
This paper synthesizes and extends the literature on the taxation of foreign source income in a framework that covers both greenfield and acquisition investment, and a general constraint linking investment at home and abroad for the multinational by introducing a cost of adjustment for the...
Persistent link: https://www.econbiz.de/10011213306
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The taxation of foreign profits - the old view, the new view and a pragmatic view
Becker, Johannes; Fuest, Clemens - Saïd Business School, Oxford University - 2011
In this short paper, we review the criticism of the standard view (the ’old view’) of foreign profit taxation which goes back to Peggy Musgrave (née Richman, 1963). This ?new view of international taxation is based on recent empirical studies and favours a system where foreign profits are...
Persistent link: https://www.econbiz.de/10009224768
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Which Workers Bear the Burden of Corporate Taxation and Which Firms Can Pass It On? Micro Evidence from Germany
Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - Saïd Business School, Oxford University - 2012
In this paper we provide empirical evidence on the wage incidence of the German business tax, which is set at the municipal level. For our analysis, we use a very rich administrative linked employer-employee panel, covering 11 years, and link it to data on the business tax rates of about 11,500...
Persistent link: https://www.econbiz.de/10010702001
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The Taxation of Foreign Profits: A Unified View
Devereux, Michael P.; Fuest, Clemens; Lockwood, Benjamin - CESifo - 2015
This paper synthesizes and extends the literature on the taxation of foreign source income in a framework that covers both greenfield and acquisition investment, and a general constraint linking investment at home and abroad for the multinational by introducing a cost of adjustment for the...
Persistent link: https://www.econbiz.de/10011194238
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Transfer pricing policy and the intensity of tax rate competition
Becker, Johannes; Fuest, Clemens - In: Economics Letters 117 (2012) 1, pp. 146-148
This note provides a novel argument why countries may have incentives to allow for some profit shifting to low-tax jurisdictions. The reason is that a tightening of transfer pricing policies by high-tax countries may lead to more aggressive tax rate competition by low-tax countries.
Persistent link: https://www.econbiz.de/10010580452
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Corporate tax effects on the quality and quantity of FDI
Becker, Johannes; Fuest, Clemens; Riedel, Nadine - In: European Economic Review 56 (2012) 8, pp. 1495-1511
investment. Quantity is affected if corporate taxes reduce the equilibrium stock of foreign capital in a given country. Quality … effects arise if taxes decrease the extent to which investment contributes to the corporate tax base and the capital intensity … by nearly 60% (as corporate taxes strongly increase the labour intensity of production). An important implication is that …
Persistent link: https://www.econbiz.de/10010588197
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The Nexus of Corporate Income Taxation and Multinational Activity
Becker, Johannes; Fuest, Clemens - In: FinanzArchiv: Public Finance Analysis 68 (2012) 3, pp. 231-251
If a firm operates abroad, the host and the residence country have to decide how to divide the taxing rights among them. Firstly, the host country has to determine whether or not the firm has to file for income taxation at source. Secondly, the income has to be split between the two...
Persistent link: https://www.econbiz.de/10010561849
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Source versus residence based taxation with international mergers and acquisitions
Becker, Johannes; Fuest, Clemens - In: Journal of Public Economics 95 (2011) 1, pp. 28-40
and acquisitions, rather than greenfield investment. In this framework, we show that differences in residence based taxes … of source based corporate income taxes if residence based taxes on capital income are absent. In contrast, in the … presence of residence based taxes on dividends, source based corporate income taxes are inefficiently high. The widespread view …
Persistent link: https://www.econbiz.de/10010574371