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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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Company tax coordination cum tax rate competition in the European Union
Eggert, Wolfgang; Haufler, Andreas - 2006
This paper reviews the recent theoretical literature that analyses the European Union's policy to eliminate preferential corporate tax regimes and the proposal to introduce a consolidated EU tax base with formula apportionment for the taxation of multinational firms. Since neither proposal...
Persistent link: https://www.econbiz.de/10010427478
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Does globalization restrict budgetary autonomy? A multidimensional approach
Heinemann, Friedrich - 1999
Does globalization restrict the leeway for national budgetary policy? With the help of cluster and discriminant … dimensions are included in the analysis: tax structure, expenditure structure, public debt and budget size. Globalization as a … globalization does indeed matter for government budgets. However, substantial room for an individual national policy particularly in …
Persistent link: https://www.econbiz.de/10010297629
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The impact of globalization on the composition of government expenditures: Evidence from panel data
Dreher, Axel; Sturm, Jan-Egbert; Ursprung, Heinrich W. - 2006
According to the disciplining hypothesis, globalization restrains governments by inducing increased budgetary pressure … globalization (compensation hypothesis). Employing two different datasets and various measures of globalization, we analyze whether … globalization has indeed influenced the composition of government expenditures. For a sample of 108 countries, we examine the …
Persistent link: https://www.econbiz.de/10010285894
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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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Evasion of Value-added Taxes in Europe: Ifo Approach to Estimating the Evasion of Value-added Taxes on the Basis of National Accounts Data (NAD)
Gebauer, Andrea; Parsche, Rüdiger - In: CESifo DICE Report 01 (2003) 2, pp. 40-44
Persistent link: https://www.econbiz.de/10011696430
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How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equlibrium Approach
Alvarez-Martínez, María T.; Barrios, Salvador; … - 2018
This paper estimates the size and macroeconomic effects of base erosion and profit shifting (BEPS) using a computable general equilibrium model designed for corporate taxation and multinationals. Our central estimate of the impact of BEPS on corporate tax losses for the EU amounts to €36...
Persistent link: https://www.econbiz.de/10011794209
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The pros and cons of formulary apportionment : roundtable discussion on the European Commission's study on company taxation
Sunley, Emil - In: CESifo Forum 03 (2002) 1, pp. 36-37
Persistent link: https://www.econbiz.de/10011695685
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Should tax policy favor high- or low-productivity firms?
Langenmayr, Dominika; Haufler, Andreas; Bauer, Christian J. - 2012
Heterogeneous firm productivity seems to provide an argument for governments to pursue `pick-the-winner' strategies by subsidizing highly productive firms more, or taxing them less, than their less productive counterparts. We appraise this argument by studying the optimal choice of effective tax...
Persistent link: https://www.econbiz.de/10010294696
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Partisan politics in corporate tax competition
Osterloh, Steffen; Debus, Marc - 2009
This paper studies the effects of political factors, mainly partisanship, on corporate taxes in the past 30 years - a period of intensifying competitive pressure in Europe. Extending the Zodrow-Mieszkowski model by decision-makers who have ideological preferences yields the hypothesis that...
Persistent link: https://www.econbiz.de/10010299845