Narrow search
Showing 1 - 10 of 135,466
Cover Image
Formula apportionment or separate accounting? : tax-induced distortions of multinationals' locational investment decisions
Ortmann, Regina; Pummerer, Erich - 2015
in Europe in the past years. The reason is that the EU Member States are striving to implement a common European tax … shifting, we find the introduction of a tax allocation system based on FA in Europe could lead to a severe shift of economic …
Persistent link: https://www.econbiz.de/10011430530
Cover Image
Investitionsentscheidungen unter Berücksichtigung der Finanzierungsbeziehungen bei Besteuerung einer multinationalen Unternehmung nach dem Einheitsprinzip
Dietrich, Maik (contributor) - 2007
Beitrag thematisiert erstmals die Frage, inwiefern ein solches Steuerregime auf unternehmerische Investitionsentscheidung … wirkt, wenn die Finanzierungsentscheidung simultan zu treffen ist. -- Investitionsentscheidung ; Finanzierungsentscheidung …
Persistent link: https://www.econbiz.de/10003567133
Cover Image
Innovationen und asymmetrische Besteuerung : Theoretische Analyse und empirische Untersuchung der Zusammenhänge in Europa
Lüken, Jan - 2016
-- Steuern, Innovationen, Entrepreneurship und Wachstum -- Empirische Analyse der Innovationsaktivität in Europa. … Steuersystemen – die Anreize für inkrementelle Innovationen steigen sogar unter Umständen. Empirisch zeigt sich, dass es in Europa … Europa Die Zielgruppen • Dozierende und Studierende der BWL und VWL mit Schwerpunkt Finanzwissenschaft, Politische Ökonomik …
Persistent link: https://www.econbiz.de/10014019741
Cover Image
Interjurisdictional allocation of the tax base : production implications of formula apportionment and unitary taxation
Brean, Donald J. S.; Bird, Richard M. - 1986
Persistent link: https://www.econbiz.de/10000963917
Cover Image
Strategic consolidation under formula apportionment
Büttner, Thiess (contributor); Riedel, Nadine (contributor) - 2008
This paper argues that profit-shifting activities of multi-jurisdictional enterprises (MJE) are maintained under a tax system of consolidation and formula apportionment (FA). A theoretical model discusses how an MJE can exploit its impact on the definition of the consolidated group...
Persistent link: https://www.econbiz.de/10003792841
Cover Image
Strategic consolidation under formula apportionment
Büttner, Thiess; Riedel, Nadine; Runkel, Marco - 2008
Persistent link: https://www.econbiz.de/10003846897
Cover Image
Multinational capital structure and tax competition
Wrede, Matthias - 2009
This paper analyzes tax competition when welfare maximizing jurisdictions levy source-based corporate taxes and multinational enterprises choose tax-efficient capital-to-debt ratios. Under separate accounting, multinationals shift debt from low-tax to high-tax countries. The Nash equilibrium of...
Persistent link: https://www.econbiz.de/10003888990
Cover Image
Cross-border group-taxation and loss-offset in the EU : an analysis for CCCTB (Common Consolidated Corporate Tax Base) and ETAS (European Tax Allocation System)
Dahle, Claudia; Bäumer, Michaela - 2009
The European Commission proposed to replace the currently existing Separate Accounting by an EU-wide tax system based on a Common Consolidated Corporate Tax Base (CCCTB). Besides the CCCTB, there is an alternative tax reform proposal, the European Tax Allocation System (ETAS). In a dynamic...
Persistent link: https://www.econbiz.de/10003873007
Cover Image
Corporate income taxation of multinationals and unemployment
Eichner, Thomas; Runkel, Marco - 2006
Within a two-country model with involuntary unemployment, this paper investigates corporate income taxation under separate accounting versus formula apportionment. In contrast to separate accounting, under formula apportionment the corporate tax policy causes a fiscal externality which goes back...
Persistent link: https://www.econbiz.de/10003412125