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Corporate taxes and multi-product exporters : theory and evidence from trade dynamics
Flach, Lisandra; Irlacher, Michael; Unger, Florian - 2019
in a trade model of multi-product firms and show that producers face tougher competition in export markets with lower … corporate tax rates. This competitive effect induces firms to reduce the number of exported products and to skew their export … policy reforms in 45 destination countries of exports during the period 2005-2012. Our results provide strong support for …
Persistent link: https://www.econbiz.de/10012060880
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Corporate taxes and multi-product exporters : theory and evidence from trade dynamics
Flach, Lisandra; Irlacher, Michael; Unger, Florian - 2019
in a trade model of multi-product firms and show that producers face tougher competition in export markets with lower … corporate tax rates. This competitive effect induces firms to reduce the number of exported products and to skew their export … policy reforms in 45 destination countries of exports during the period 2005-2012. Our results provide strong support for …
Persistent link: https://www.econbiz.de/10012064599
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International corporate tax avoidance : a review of the channels, magnitudes and blind spots
Beer, Sebastian; Mooij, Ruud A. de; Liu, Li - 2018
Persistent link: https://www.econbiz.de/10011965411
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International corporate tax avoidance : a review of the channels, magnitudes, and blind spots
Beer, Sebastian; Mooij, Ruud A. de; Liu, Li - 2018
This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels of corporate tax avoidance including transfer mispricing, international debt shifting, treaty shopping, tax deferral and corporate...
Persistent link: https://www.econbiz.de/10011888670
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The relation between tax complexity and foreign direct investment : evidence across countries
Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2020
This paper analyzes the association between tax complexity and foreign direct investments (FDI) based on the newly developed Tax Complexity Index (TCI) and its components. For a sample of 15,607 new foreign subsidiaries, we find no association between total tax complexity, as proxied by the TCI,...
Persistent link: https://www.econbiz.de/10012151146
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Essays on corporate taxation and foreign direct investment
Tonev, Ivan Dimitrov - 2018
Persistent link: https://www.econbiz.de/10012152892
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The relation between tax complexity and foreign direct investments : evidence across countries
Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2020
This paper analyzes the association between tax complexity and foreign direct investments (FDI) based on the newly developed Tax Complexity Index (TCI) and its components. For a sample of 15,607 new foreign subsidiaries, we find no association between total tax complexity, as proxied by the TCI,...
Persistent link: https://www.econbiz.de/10012216188
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On the interdependency of profit shifting channels and the effectiveness of anti-avoidance legislation
Nicolay, Katharina; Nusser, Hannah; Pfeiffer, Olena - 2017
The issue of base erosion and profit shifting has been on the international policy agenda for several years now. The aim of this paper is to examine how firms adjust their profit shifting mechanisms in a changing institutional environment. In particular, we test whether firms substitute one...
Persistent link: https://www.econbiz.de/10011764931
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Tax influence on financial structures of M&As
Harendt, Christoph - 2018
In this paper, I investigate the influence of tax incentives on the financial structures of mergers and acquisitions (M&A) conducted by multinational entities (MNE). Previous research has already found evidence for tax avoidance by debt shifting. I analyze the importance of locating debt at...
Persistent link: https://www.econbiz.de/10011782963
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Profit shifting of multinational corporations worldwide
Garcia-Bernardo, Javier; Janský, Petr - 2021
We exploit the new multinational corporations' country-by-country reporting datawith unparalleled country coverage to study profit shifting to tax havens. We showthat a logarithmic function is preferable to linear and quadratic ones for modelling the extremely non-linear relationship between...
Persistent link: https://www.econbiz.de/10012542275