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Formulary apportionment and group taxation in the European Union: insights from the United States and Canada

Weiner, Joann Martens - Europäische Kommission / Generaldirektion Steuern und … - 2005

Persistent link: https://www.econbiz.de/10009637795

International taxation and multinational firm location decisions

Barrios, Salvador - 2009

Using a large international firm-level data set, we estimate separate effects of host and parent country taxation on … the location decisions of multinational firms. Both types of taxation are estimated to have a negative impact on the … location of new foreign subsidiaries. In fact, the impact of parent country taxation is estimated to be relatively large …

Persistent link: https://www.econbiz.de/10009639913

Financial activities taxes, bank levies and systemic risk

Cannas, Giuseppina (contributor); … - Joint Research Centre of the European Commission - 2014

Persistent link: https://www.econbiz.de/10010436125

On the determinants of euro area FDI to the United States

Santis, Roberto A. De; Anderton, Robert; Hijzen, Alexander - 2004

The long-run determinants of euro area FDI to the United States during the period 1980-2001 are explained by employing the Tobin's Q-model of investment. By using the fixed effects panel estimator, stock market developments in the euro area countries - including a measure adjusted for economic...

Persistent link: https://www.econbiz.de/10009636552

Wages and the risk of displacement

Carneiro, Anabela; Portugal, Pedro - 2010

In this paper a simultaneous-equations model of firm closing and wage determination is specified in order to analyse how wages adjust to unfavorable product demand shocks that raise the risk of displacement through firm closing, and to what extent an exogenous wage change affects the exit...

Persistent link: https://www.econbiz.de/10009640400

How effective is an incremental ACE in addressing the debt bias? : Evidence from corporate tax returns

Branzoli, Nicola - 2018

Persistent link: https://www.econbiz.de/10011936603

What happened to CIT collection? : Solving the rates-revenues puzzle

Nicodème, Gaëtan - 2018

Persistent link: https://www.econbiz.de/10011998874

Corporate income tax rate-revenue paradox, The : evidence in the EU

Piotrowska, Joanna; Vanborren, Werner - 2008

In Europe, the decline in the corporate tax rates has not been reflected in the tax-to-GDP ratios. This paper explores to what extent the observed trend can be explained by changes in the effective tax burden on corporate income, in the share of total income accruing to the corporate sector and...

Persistent link: https://www.econbiz.de/10009638937

Corporate effective tax rates in an enlarged European Union

Elschner, Christina - 2009

This paper offers an assessment of European corporate tax regimes using forwardlooking indicators for corporate investment based on the Devereux-Griffith methodology. It draws on time series of average effective tax rates (EATR) using a detailed set of tax parameters for 27 EU Member States as...

Persistent link: https://www.econbiz.de/10009639911

Corporate income tax and economic distortions

Nicodème, Gaëtan - 2009

As any non-lump-sum tax, corporate income taxation creates distortions in economic choices, reducing its efficiency …, the effects of taxation on business location and foreign direct investment are the major sources of distortions.. …

Persistent link: https://www.econbiz.de/10009639912