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Incorporation and taxation : theory and firm-level evidence
Egger, Peter; Keuschnigg, Christian; Winner, Hannes - 2009
This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes … and corporate governance. The theory explains how the incorporation decision of entrepreneurs is driven by taxation … (corporate and personal income taxes), corporate transparency, access to external capital and limited liability. We estimate …
Persistent link: https://www.econbiz.de/10010265996
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Saving taxes through foreign plant ownership
Egger, Peter; Eggert, Wolfgang; Winner, Hannes - 2007
This paper analyzes to which extent foreign plant ownership involves lower tax payments than domestic plant ownership. We employ a model of endogenous foreign subsidiary ownership to derive a set of empirically testable hypotheses about the differential taxation of foreign- and...
Persistent link: https://www.econbiz.de/10010264050
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Tax Revenue Losses through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment
Mardan, Mohammed; Stimmelmayr, Michael - 2017
This paper analyzes the relevance of firm losses for tax revenues and welfare when switching from separate accounting to a system of tax base consolidation with formula apportionment. We find that a system change unambiguously decreases tax revenues in the short run, in which neither firms nor...
Persistent link: https://www.econbiz.de/10011615923
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Is Competition for FDI Bad for Regional Welfare?
Amerighi, Oscar; De Feo, Giuseppe - 2009
We investigate the impact on regional welfare of policy competition for FDI when a multinational firm can strategically react to differences in statutory corporate tax rates and shift taxable profits to lower-tax jurisdictions. We show that competing governments may have an incentive to tax...
Persistent link: https://www.econbiz.de/10011651574
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Patent Boxes Design, Patents Location and Local R&D
Alstadsæter, Annette; Barrios, Salvador; Nicodème, … - 2015
Patent boxes have been heavily debated for their role in corporate tax competition. This paper uses firm-level data for the period 2000-2011 for the top 2,000 corporate research and development (R&D) investors worldwide to consider the determinants of patent registration across a large sample of...
Persistent link: https://www.econbiz.de/10011307080
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Corporate taxation and multinational activity
Egger, Peter; Loretz, Simon; Pfaffermayr, Michael; … - 2006
This paper assesses the impact of corporate taxation on multinational activity. A numerically solvable general equilibrium model of trade and multinational firms is used to incorporate the following components of corporate taxation: parent and host country statutory corporate tax rates,...
Persistent link: https://www.econbiz.de/10010263956
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Competition for firms in an oligopolistic industry: do firms or countries have to pay?
Haufler, Andreas; Wooton, Ian - 2007
integration proceeds, equilibrium taxes decline, switching from positive to negative levels, and then rise as trade costs fall …
Persistent link: https://www.econbiz.de/10010264114
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Firms' financial choices and thin capitalization rules under corporate tax competition
Haufler, Andreas; Runkel, Marco - 2008
Thin capitalization rules have become an important element in the corporate tax systems of developed countries. This paper sets up a model where national and multinational firms choose tax-efficient financial structures and countries compete for multinational firms through statutory tax rates...
Persistent link: https://www.econbiz.de/10010264461
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FDI and taxation: a meta-Ssudy
Feld, Lars P.; Heckemeyer, Jost Henrich - 2009
Despite the continuing political interest in the usefulness of tax competition and tax coordination as well as the wealth of theoretical analyses, it still remains open whether or when tax competition is harmful. Moreover, the influence of tax differentials on multinationals' decisions is still...
Persistent link: https://www.econbiz.de/10010264552
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A race beyond the bottom: The nature of bidding for a firm
Furusawa, Taiji; Hori, Kazumi; Wooton, Ian - 2010
We examine how the bidding environment may affect the outcome of tax competition between two countries (or two regions) in attracting a firm's foreign direct investment (FDI).We compare the equilibrium location choice and payoffs from an English auction, with both complete and incomplete...
Persistent link: https://www.econbiz.de/10010270462