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Incorporation and Taxation : Theory and Firm-Level Evidence

Egger, Peter - 2009

This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes … and corporate governance. The theory explains how the incorporation decision of entrepreneurs is driven by taxation … (corporate and personal income taxes), corporate transparency, access to external capital and limited liability. We estimate …

Persistent link: https://www.econbiz.de/10013158386

Incorporation and taxation : theory and firm-level evidence

Egger, Peter; Keuschnigg, Christian; Winner, Hannes - 2009

organizational form. -- incorporation ; governance ; taxes ; discrete choice models …This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes … and corporate governance. The theory explains how the incorporation decision of entrepreneurs is driven by taxation …

Persistent link: https://www.econbiz.de/10003854414

Incorporation and Taxation : Theory and Firm-Level Evidence

Egger, Peter - 2009

corporate governance and taxation. The theory explains how the incorporation decision of entrepreneurs is driven by taxation …This paper provides theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of … (corporate and personal income taxes), corporate transparency, access to external capital and limited liability. We estimate …

Persistent link: https://www.econbiz.de/10012720232

Saving Taxes Through Foreign Plant Ownership

Egger, Peter - 2007

This paper analyzes to which extent foreign plant ownership involves lower tax payments than domestic plant ownership. We employ a model of endogenous foreign subsidiary ownership to derive a set of empirically testable hypotheses about the differential taxation of foreign- and...

Persistent link: https://www.econbiz.de/10012777830

The Effect of Corporate Taxes on Foreign Direct Investment in Latin America (Efectos Del Impuesto a Las Utilidades En La Inversión Extranjera En América Latina)

Agostini, Claudio A.; Jalile, Ileana Raquel - 2013

Over the last years, some Latin American Countries have decreased their Corporate Income Tax rates in order to attract Foreign Direct Investment. However, such a policy would have a significant impact only if Foreign Investment's tax elasticity is relatively high. By the same reason, if the...

Persistent link: https://www.econbiz.de/10014052392

Market Size, Local Sourcing and Policy Competition for Foreign Direct Investment

Ma, Jie - 2010

This paper analyzes policy competition for a foreign-owned monopolist firm between two asymmetric countries. In particular, one country has a larger economy than the other country does. At the same time, the small country produces an intermediate good for the final good production, while the...

Persistent link: https://www.econbiz.de/10014198065

International Transfer Pricing

Mcmahon, Connette; Corcelius, Aaron; Smith, Barbara - 2013

The goals of transfer pricing are to assign a monetary value to a transfer and to minimize the taxes paid by a company …

Persistent link: https://www.econbiz.de/10014162143

Withholding Taxes in Developing Countries : Relief Method and Tax Sparing in Tax Treaties with OECD Members

Shehaj, Pranvera - 2022

the difference between developing countries’ withholding taxes under domestic law, and negotiated withholding taxes in tax … developing countries to negotiate higher withholding taxes …

Persistent link: https://www.econbiz.de/10014079025

Influence of Anti-Tax Avoidance Rules on Profit Shifting and Real FDI - Examining CFC Rules

Prettl, Axel - 2017

This paper examines the different CFC rule settings in the OECD and additional countries for the years 2004 to 2014, compares them and shows the influence on real foreign direct investments (FDI) and profit shifting of multinationals. Using a unique CFC rule panel data set for 56 parent...

Persistent link: https://www.econbiz.de/10012966360

International Taxation and M&A Prices

von Hagen, Dominik - 2017

We show that corporate taxation systems regarding foreign dividends and capital gains across 49 countries differ in many aspects, contradicting the requirements for capital ownership neutrality and indicating that ownership patterns are distorted. Consequently, a national tax policy maker may...

Persistent link: https://www.econbiz.de/10012953177