Showing 1 - 7 of 7
Most existing empirical evidence on the impact of profit taxationon multinational firm activity is based on cross-country data. One majordrawback of such data is that countries differ not only with regardto taxes but along other dimensions which might be hard to captureby means of observable...
Persistent link: https://www.econbiz.de/10009465875
This paper assesses the impact of corporate taxation on multinational activity. A numerically solvable general equilibrium model of trade and multinational firms is used to incorporate the following components of corporate taxation: parent and host country statutory corporate tax rates,...
Persistent link: https://www.econbiz.de/10011425133
This paper computes (marginal and average) forward-looking effective tax rates for a sample of more than 650; 000 firms in and outside of Europe using Bureau van Dijk's ORBIS data-base. Comparing the firm-level effective tax rates with their country-level counterparts we arrive at two important...
Persistent link: https://www.econbiz.de/10011425172
This paper computes effective (marginal and average) tax rates that ac- count for bilateral aspects of taxation and, therefore, vary across country pairs and years. These tax rates serve to estimate the impact of corporate taxation on outbound stocks of bilateral foreign direct investment (FDI)...
Persistent link: https://www.econbiz.de/10011425178
In most countries, profit taxation is probably much more relevant nowadays than trade liberalisation when it comes to firm-level decisions about investment. Empirically, firms are quite heterogeneous with regard to fixed costs: the composition of assets (tangible versus intangible; machinery...
Persistent link: https://www.econbiz.de/10011425228
This paper computes (marginal and average) forward-looking effective tax rates for a sample of more than 650,000 firms in and outside of Europe using Bureau van Dijk’s ORBIS data-base. Comparing the firm-level effective tax rates with their country-level counterparts we arrive at two important...
Persistent link: https://www.econbiz.de/10011425297
This paper computes (marginal and average) forward-looking effective tax rates for a sample of more than 650,000 firms in and outside of Europe using Bureau van Dijk’s ORBIS data-base. Comparing the firm-level effective tax rates with their country-level counterparts we arrive at two important...
Persistent link: https://www.econbiz.de/10011425640