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The effect of double taxation treaties and territorial tax systems on foreign direct investment: Evidence for Spain
Castillo-Murciego, Ángela; López-Laborda, Julio - In: Economics: The Open-Access, Open-Assessment E-Journal 13 (2019) 2019-22, pp. 1-33
The paper evaluates the effect of Double Taxation Treaties (DTTs) on Spain's inward and outward Foreign Direct … application by Spain of the territorial system is positively related to investment from this country to abroad. However, the tax … the investment of these countries into Spain. …
Persistent link: https://www.econbiz.de/10011985172
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The costs of tax havens: Evidence from industry-level data
Janský, Petr - 2019
Multinational enterprises make use of tax havens to avoid paying corporate income taxes and this costs hundreds billion USD in lost government revenue worldwide according to an increasing number of recent studies. None of those studies assigns these costs to industries. I aim to shed more light...
Persistent link: https://www.econbiz.de/10012389258
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Tax treaties worldwide: Estimating elasticities and revenue foregone
Janský, Petr; Lázniécka, Jan - 2019
Much of the foreign direct investment worldwide is affected by one of more than 3000 bilateral tax treaties. There is an agreement that dividend and interest payments respond to these tax treaties' provisions, but evidence is scarce as to the magnitude of this response. We aim to fill in this...
Persistent link: https://www.econbiz.de/10012389251
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Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK
Langenmayr, Dominika; Liu, Li - 2020
In 2009, the United Kingdom abolished the taxation of profits earned abroad and introduced a territorial tax system. Under the territorial system, firms have strong incentives to shift profits abroad. Using a difference-in-differences research design, we show that profits of UK subsidiaries in...
Persistent link: https://www.econbiz.de/10012287804
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Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK
Langenmayr, Dominika; Liu, Li - 2020
In 2009, the United Kingdom abolished the taxation of profits earned abroad and introduced a territorial tax system. Under the territorial system, firms have strong incentives to shift profits abroad. Using a difference-in-differences research design, we show that profits of UK subsidiaries in...
Persistent link: https://www.econbiz.de/10012179846
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The disappearing tax base: is foreign direct investment eroding corporate income taxes?
Gropp, Reint E.; Kostial, Kristina - 2000
This paper analyzes the link between Foreign Direct Investment (FDI), corporate taxation, and corporate tax revenues. We find strong evidence that FDI in (out) flows are affected by tax regimes in the host (home) countries and FDI flows in turn affect the corporate tax base. Simulations of EU...
Persistent link: https://www.econbiz.de/10011604077
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The role of mobility in tax and subsidy competition
Haupt, Alexander; Krieger, Tim - 2009
In this paper, we analyse the role of mobility in tax and subsidy competition. Our primary result is that increasing relocation mobility of firms leads to increasing net tax revenues under fairly weak conditions. While enhanced relocation mobility intensifies tax competition, it weakens subsidy...
Persistent link: https://www.econbiz.de/10010264565
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The role of mobility in tax and subsidy competition
Haupt, Alexander; Krieger, Tim - 2013
In this paper, we analyse the role of mobility in tax and subsidy competition. Our primary result is that increasing ‘relocation’ mobility of firms leads to increasing ‘net’ tax revenues under fairly weak conditions. While enhanced relocation mobility intensifies tax competition, it...
Persistent link: https://www.econbiz.de/10010312871
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Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues
Castillo Murciego, Ángela; López-Laborda, Julio - In: Economics: The Open-Access, Open-Assessment E-Journal 11 (2017) 2017-1, pp. 1-47
In this paper the authors analyze the existence of profit shifting between Spain and other OECD and EU countries. Using …. When the tax rate differences between Spain and the foreign countries vary by one percentage point, reported profits vary … results in the literature. Furthermore, the authors calculate the impact of this activity on Spain's tax revenues from the …
Persistent link: https://www.econbiz.de/10011585832
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Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues
Castillo Murciego, Ángela; López Laborda, Julio - 2016
In this paper the authors analyze the existence of profit shifting by companies located in Spain. Using a sample of 1 … terms of tax revenues for Spain. …
Persistent link: https://www.econbiz.de/10011490903