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Persistent link: https://www.econbiz.de/10010324065
Jack Mintz, University of Calgary, gibt einen Überblick über die Auswirkungen der US-amerikanischen Steuerreform und zeigt, dass sowohl die Investitionen als auch die Finanzierung von US-amerikanischen und ausländischen Unternehmen davon beeinflusst werden.
Persistent link: https://www.econbiz.de/10011885916
Two different forms of regional conflict occur in a federation: conflict of taste and conflict of claim. These conflicts may support each other but not necessarily – they are independent in concept and have different implications for regional tensions. Conflict of taste arises from differences...
Persistent link: https://www.econbiz.de/10011932032
The paper analyzes the financial structure of outbound FDI during the period 1996-2002 by drawing on up to 54,022 firm-year observations of 13,758 German-owned subsidiaries. We find that the tax rate in the host country has a sizeable and significantly positive effect on leverage for...
Persistent link: https://www.econbiz.de/10010277174
Tax reform adopted in United States for 1 January, 2018 will have a significant positive impact on the global economy in 2018. The ground-breaking corporate income tax will also substantially affect US tax competitiveness with many provisions drawing both capital and profits to the United...
Persistent link: https://www.econbiz.de/10012232139
Persistent link: https://www.econbiz.de/10011695680
Investors frequently hold equity in tax-exempt savings vehicles such as pension plans, despite the prediction of the standard model that they hold only bonds. We provide a new explanation for this empirical puzzle based on differences between pensions and taxable assets in the tax treatment of...
Persistent link: https://www.econbiz.de/10010315010
We study corporate income tax competition when firms operating in multiple jurisdictions can shift income using financial planning strategies. Several such strategies, particularly intra-corporate lending, appear to be actively pursued by companies to reduce subnational corporate taxes in...
Persistent link: https://www.econbiz.de/10010315087
This paper surveys the literature on the implications of international capital mobility for national tax policies. Our main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border crossing investment is taxed relative to domestic...
Persistent link: https://www.econbiz.de/10010315617