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 …

1996 and 2004. The results indicate that thin-capitalization rules are effective in curbing tax planning via intercompany …

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 …

investment but also their tax-sensitivity. An empirical investigation of leverage and investment reported for affiliates of …

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 …

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 …

This paper investigates whether the size of multinationals? real investments in a high-tax country is affected by … profit shifting activities. A simple theoretical analysis shows that tax rates abroad impact the cost of capital in the …. An empirical analysis, based on a panel of German inbound investments, confirms a positive tax response of real …