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In praise of tax havens: international tax planning and foreign direct investment
Hong, Qing; Smart, Michael - 2007
The multinationalization of corporate investment in recent years has given rise to a number of international tax … capital and so facilitate investment. Both the welfare effects of and the optimal response to international tax planning are … rise in optimal corporate tax rates, and a decline in multinational investment. Thus fears of a "race to the bottom" in …
Persistent link: https://www.econbiz.de/10010264087
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Tax competition: greenfield investment versus mergers and acquisitions
Becker, Johannes; Fuest, Clemens - 2008
investment, greenfield investment and mergers and acquisitions. We show that the coexistence of these two types of investment … intensifies tax competition in comparison to the case where there is only greenfield investment. If a specific tax on acquisitions …
Persistent link: https://www.econbiz.de/10010264323
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Source versus residence based taxation with international mergers and acquisitions
Becker, Johannes; Fuest, Clemens - 2009
and acquisitions, rather than greenfield investment. In this framework, we show that differences in residence based taxes …
Persistent link: https://www.econbiz.de/10010273808
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Search costs and corporate income tax competition
Konrad, Kai A. - 2010
This paper studies corporate tax competition if it is costly to learn some of the elements that determine the effective tax burden. Search cost may, but need not, eliminate the tax competition pressure. The outcome depends on the boundaries of tax rate and tax base choices. Search cost can...
Persistent link: https://www.econbiz.de/10010274937
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Does sales-only apportionment of corporate income violate international trade rules?
Jr., Charles McLure; Hellerstein, Walter - In: CESifo Forum 03 (2002) 4, pp. 23-30
Persistent link: https://www.econbiz.de/10011695713
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(Why) do we need corporate taxation?
Weichenrieder, Alfons J. - 2005
Tax rates on corporate income have considerably come down in the process of tax competition and further pressures are evident. Against this background, the paper discusses possible benefits of corporate income taxation that may be at risk. In particular, the paper surveys the empirical evidence...
Persistent link: https://www.econbiz.de/10010277173
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Taxes as a Determinant for Foreign Direct Investment in Europe
Haufler, Andreas; Stöwhase, Sven - In: CESifo DICE Report 01 (2003) 2, pp. 45-51
Persistent link: https://www.econbiz.de/10011696431
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Fiscal externalities in local tax competition: empirical evidence from a panel of German jurisdictions
Buettner, Thiess - 2001
This paper is concerned with fiscal externalities arising from local taxation of a mobile factor. Using a panel of more 1100 local jurisdictions it provides empirical evidence on how the local tax rate as well as the tax rate in the neighborhood affect the local tax base. The results support the...
Persistent link: https://www.econbiz.de/10010297746
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Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity
Langenmayr, Dominika - 2011
This paper analyzes measures that limit firms' profit shifting activities in a model that incorporates heterogeneous firm productivity and monopolistic competition. Such measures, e.g. thin capitalization rules, have become increasingly widespread as governments have reacted to growing profit...
Persistent link: https://www.econbiz.de/10010331083
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Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity
Langenmayr, Dominika - 2011
This paper analyzes measures that limit firms’ profit shifting activities in a model that incorporates heterogeneous firm productivity and monopolistic competition. Such measures, e.g. thin capitalization rules, have become increasingly widespread as governments have reacted to growing profit...
Persistent link: https://www.econbiz.de/10010427607