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Is the burden too small? : effective tax rates in Ghana
Nguyen-Thanh, David; Strupat, Christoph - 2012
This paper examines capital income taxation in Ghana. We calculate effective marginal tax rates (EMTR) and effective … has not been done so far for Ghana. We find that the wide range of tax incentives leads to a high variation of effective … average tax rates in Ghana. Tax holidays and preferential income tax rates lower the effective tax burden to a significant …
Persistent link: https://www.econbiz.de/10009677999
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Is the Burden Too Small? – Effective Tax Rates in Ghana
Nguyen-Thanh, David - 2013
This paper examines capital income taxation in Ghana. We calculate effective marginal tax rates (EMTR) and effective … has not been done so far for Ghana. We find that the wide range of tax incentives leads to a high variation of effective … average tax rates in Ghana. Tax holidays and preferential income tax rates lower the effective tax burden to a significant …
Persistent link: https://www.econbiz.de/10013088585
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Investment incentives and effective tax rates in the Philippines : a comparison with neighboring countries
Botman, Dennis P. J.; Klemm, Alexander; Baqir, Reza - In: Journal of the Asia Pacific economy 15 (2010) 2, pp. 166-191
Persistent link: https://www.econbiz.de/10003971136
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Government Spending Undercover : Spending Programs Administered by the IRS
Batchelder, Lily L.; Toder, Eric J. - 2010
When policymakers look to trim fat from the federal government they too often ignore half the problem: the vast and complicated set of spending programs administered by the IRS. These programs are often referred to as tax expenditures, but this paper argues that they should be viewed just like...
Persistent link: https://www.econbiz.de/10014196158
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Decomposing multinational corporations' declining effective tax rates
Garcia-Bernardo, Javier; Jansky, Petr; Torslov, Thomas - 2019
We develop a new methodology to decompose the observed decline in multinational corporations' (MNCs') effective tax rates into profit shifting to tax havens and several other components. We apply this methodology to the best available data for MNCs headquartered in the US - from the Bureau of...
Persistent link: https://www.econbiz.de/10012133696
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The tax attractiveness of EU locations for corporate investments : a stocktaking of past developments and recent reforms
Gundert, Hannah; Nicolay, Katharina; Steinbrenner, Daniela - 2023
Tax incentives are a key component of governments’ investment policy mix as they directly impact companies’ tax burden. In this paper, we illustrate the EU’s tax attractiveness as investment location over time in terms of effective average tax rates and evaluate potential tax reform...
Persistent link: https://www.econbiz.de/10014472323
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Tax policies in a transition to a knowledge-based economy : the effective tax burden of companies and highly skilled labour
Fischer, Leonie; Heckemeyer, Jost H.; Spengel, Christoph; … - 2021 - This version: 29 October 2021
Globalisation and the fast-approaching digitalisation increase capital as well as labour mobility fostering tax competition among countries worldwide. Based on a unique dataset, we analyse the development of effective tax burdens on corporations and highly skilled labour for 26 OECD countries...
Persistent link: https://www.econbiz.de/10012793359
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Breaking borders? : the European Court of Justice and internal market
Spengel, Christoph; Fischer, Leonie; Stutzenberger, Kathrin - 2020
Upon more than 400 judgements on direct taxation, the case law of the European Court of Justice has considerably shaped Member States' tax systems. Based on Member States' tax law adjustments in the context of four landmark rulings on corporate income taxation, we analyse whether case law is a...
Persistent link: https://www.econbiz.de/10012311832
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Do corporate taxes reduce investments? : evidence from Italian firm-level panel data
Federici, Daniela; Parisi, Valentino - In: Cogent economics & finance 3 (2015) 1, pp. 1-13
This paper uses an Italian firm-level panel data-set over the period 1994 - 2006 to investigate the nexus between corporate taxation and investment. Studying the effects of corporate taxation on investment at the micro level has two advantages. Firstly, investment is free of aggregation biases...
Persistent link: https://www.econbiz.de/10010490153
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The EU's new era of "fair company taxation" : the impact of DEBRA and Pillar Two on the EU Member States' effective tax rates
Gschossmann, Emilia; Heckemeyer, Jost H.; Müller, Jessica - 2024 - This version: 7 March 2024
The European Commission recently implemented the minimum tax directive (Pillar Two) to ensure that corporate profits are at least taxed at 15%. At the same time, it proposed a legislative initiative aimed at reducing the tax-induced distortions between debt and equity financing (debt-equity bias...
Persistent link: https://www.econbiz.de/10014504801