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The effects of the tax cuts and jobs act on the tax-competitiveness of multinational corporations
Overesch, Michael; Reichert, Leon G. A.; Wamser, Georg - 2023
We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs) relative to their international peers. Matching on the propensity score, we compare pairs of similar US and European firms listed on the S&P500 or StoxxEurope600 in a...
Persistent link: https://www.econbiz.de/10014228546
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The Effects of the Tax Cuts and Jobs Act on the Tax-Competitiveness of Multinational Corporations
Overesch, Michael; A. Reichert, Leon G.; Wamser, Georg - 2023
We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs) relative to their international peers. Matching on the propensity score, we compare pairs of similar US and European firms listed on the S&P500 or StoxxEurope600 in a...
Persistent link: https://www.econbiz.de/10014254211
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The effective tax burden of companies and on highly skilled manpower : tax policy strategies in a globalized economy
Elschner, Christina; Lammersen, Lothar; Overesch, Michael; … - 2005
Company taxes and taxes on highly skilled labour both influence the attractiveness of a particular region as a location …
Persistent link: https://www.econbiz.de/10002821875
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Do U.S. firms avoid more taxes than their European peers? : on firm characteristics and tax legislation as determinants of tax differentials
Overesch, Michael; Strüder, Sabine; Wamser, Georg - In: National tax journal 73 (2020) 2, pp. 361-400
Persistent link: https://www.econbiz.de/10012517984
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Tax avoidance through advance tax rulings : evidence from the LuxLeaks firms
Huesecken, Birgit; Overesch, Michael - In: FinanzArchiv : European journal of public finance 75 (2019) 4, pp. 380-412
Persistent link: https://www.econbiz.de/10012169217
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Anti profit-shifting rules and foreign direct investment
Büttner, Thiess; Overesch, Michael; Wamser, Georg - In: International tax and public finance 25 (2018) 3, pp. 553-580
Persistent link: https://www.econbiz.de/10012033103
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Who cares about corporate taxation? : asymmetric tax effects on outbound FDI
Overesch, Michael; Wamser, Georg - In: The world economy : the leading journal on … 32 (2009) 12, pp. 1657-1684
Persistent link: https://www.econbiz.de/10003920259
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Who cares about corporate taxation? : asymmetric tax effects on outbound FDI
Overesch, Michael; Wamser, Georg - 2008
, or the degree of internationalization of the multinational. Subsequently, we analyze how local taxes influence the number …
Persistent link: https://www.econbiz.de/10008858925
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The impact of personal and corporate taxation on capital structure choices
Overesch, Michael; Voeller, Dennis - In: FinanzArchiv : European journal of public finance 66 (2010) 3, pp. 263-294
Persistent link: https://www.econbiz.de/10008746909
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The impact of personal and corporate taxation on capital structure choices
Overesch, Michael (contributor); Voeller, Dennis (contributor) - 2008
analysis confirms that not only corporate taxes are relevant for corporate financial planning, but variation in capital income …
Persistent link: https://www.econbiz.de/10003671263