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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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Tax loss offset restrictions - last resort for the treasury? An empirical evaluation of tax loss offset restrictions based on micro data
Dwenger, Nadja - 2008
In Germany, the tax loss carry-forward of corporations significantly increased over the last decade. At the same time … puzzle is that stricter loss offset restrictions have been introduced in recent years. I use a newly developed micro …, distributional breakdowns concerning the amounts of tax loss carry-forward and the effects of loss offset restrictions are provided …
Persistent link: https://www.econbiz.de/10010324254
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Understanding U.S. corporate tax losses
Altshuler, Rosanne; Auerbach, Alan J.; Cooper, Michael; … - 2011
Recent data on corporate tax losses presents a puzzle this paper attempts to explain: the ratio of losses to positive income was much higher around the recession of 2001 than in earlier recessions, even those of greater severity. Using a comprehensive sample of U.S. corporation tax returns for...
Persistent link: https://www.econbiz.de/10010282845
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Capital income taxation and progessivity in a global economy
Altshuler, Rosanne; Harris, Benjamin H.; Toder, Eric - 2011
The increase in international capital mobility over the past two decades has put pressure on the tax treatment of corporate equity income. Corporate-level taxes distort investment flows across locations and create opportunities for tax avoidance by shifting income across jurisdictions. Outward...
Persistent link: https://www.econbiz.de/10010282861
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Economic Effects of Taxing Closed Corporations under a Dual Income Tax
Lindhe, Tobias; Södersten, Jan; Öberg, Ann - 2001
Under the Nordic dual income tax system, the taxpayer's total tax bill depends not only on his total income but also on the division of that income between capital income and labor income. This has created new room for tax avoidance, especially for active owners of (closed) corporations. For...
Persistent link: https://www.econbiz.de/10010321734
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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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ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)
Reister, Timo; Spengel, Christoph; Finke, Katharina; … - 2008
Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights into the incentives of taxation they do not...
Persistent link: https://www.econbiz.de/10010298699
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ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)
Reister, Timo; Spengel, Christoph; Finke, Katharina; … - 2009
Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights into the incentives of taxation they do not...
Persistent link: https://www.econbiz.de/10010299072
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Source versus residence based taxation with international mergers and acquisitions
Becker, Johannes; Fuest, Clemens - 2009
This paper analyses tax competition and tax coordination in a model where capital flows occur in the form of mergers and acquisitions, rather than greenfield investment. In this framework, we show that differences in residence based taxes do not necessarily distort international ownership...
Persistent link: https://www.econbiz.de/10010273808