for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations … across Europe and the United States. We then correlate both types of tax burden in order to study the different tax policy … federal structure with high tax autonomy stand for countries with lower tax burdens, especially on companies. Large countries …

channel of company tax planning. A simple theoretical model, considering profit shifting activities of a multinational company … directly the supposed tax response of intrafirm sales. The analysis shows a significantly negative impact of the local tax rate …

and 2004.The results indicate that thin-capitalization rules are effective in curbing tax planning viaintercompany loans …

revenue consequences. Although, these rules aretheoretically suitable to get higher tax revenues, it is unclear whether … governments caneffectively limit inter-company debt shifting.This paper investigates tax planning behavior by means of inter … tax response of the internal debt share... [Michael Overesch, Georg Wamser) …

We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs … effective tax rates of US MNCs compared to their European competitors after the US tax reform. Additional tests show (i) that US … MNCs have gained substantially in what we call tax-competitiveness, (ii) that the reform effect is more pronounced for MNCs …

of German outbound investments in European countries. The analysis reveals significant asymmetries with regard to tax …, subsidiaries of more internationalized companies are less tax responsive to host taxation. …

This paper investigates tax planning behavior by means of inter-company finance and the effectiveness of fighting back … until 2004, supports a significant impact of tax rate differences on the use of intra-company debt. The effectiveness of the … German thin-capitalization rule induces significantly lower intra-firm debt-levels of inbound investments. Hence, tax …

firms. We synthesize the evidence from 25 studies and find a substantial response of profit measures to international tax … rate differentials. Accounting for misspecification biases by means of meta-regressions, we predict a tax semi …-elasticity of subsidiary pre-tax profits of about 0.8. Moreover, we disentangle the tax response by means of financial planning from …