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Does sales-only apportionment of corporate income violate international trade rules?
Charles McLure Jr.; Hellerstein, Walter - In: CESifo Forum 3 (2002) 4, pp. 23-30
Persistent link: https://www.econbiz.de/10004998655
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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 3 (2002) 1, pp. 36-37
Persistent link: https://www.econbiz.de/10005013164
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For a dual income tax
Wiegard, Wolfgang - In: CESifo Forum 6 (2005) 3, pp. 56-56
Persistent link: https://www.econbiz.de/10005013111
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The Corporate Tax Reform of 2008: Germany’s Answer to Globalization – or Just Patchwork?
Baretti, Christian; Radulescu, Doina Maria; … - In: CESifo DICE Report 6 (2008) 3, pp. 50-59
Persistent link: https://www.econbiz.de/10005037300
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A Partial Race to the Bottom; Corporate Tax Developments in Emerging and Developing Economies
Park, Junhyung; Bedi, Sukhmani; Abbas, S. M. Ali; … - International Monetary Fund (IMF) - 2012
reveals higher tax rates adversely affect domestic investment and FDI, but do raise revenues in the short-run. …
Persistent link: https://www.econbiz.de/10009650619
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Tax Policy and Reform for Foreign Direct Investment in Developing Countries
International Monetary Fund (IMF); International … - 1990
This paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It categorizes those factors into issues associated with tax coordination; tax rates and rate structures; and composition of the tax base. Recent actions by countries reveal no...
Persistent link: https://www.econbiz.de/10005263965
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Formulary apportionment and the future of company taxation in the European Union : company taxation and the internal market
Weiner, Joann - In: CESifo Forum 3 (2002) 1, pp. 10-20
Persistent link: https://www.econbiz.de/10004998610
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Effects of Tax Depreciation Rules on Firms' Investment Decisions: A Comparison of European Transition Countries
Nam, Chang Woon; Radulescu, Doina Maria - In: CESifo DICE Report 1 (2003) 2, pp. 52-55
Persistent link: https://www.econbiz.de/10005037410
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Who Cares about Corporate Taxation? Asymmetric Tax Effects on Outbound FDI
Overesch, Michael; Wamser, Georg - ifo Leibniz-Institut für Wirtschaftsforschung an der … - 2008
This paper investigates whether different types of FDI are asymmetrically affected by corporate taxation. We classify … investment projects according to several characteristics such as the general motivation for FDI, the type of business activity … of German outbound investments in European countries. The analysis reveals significant asymmetries with regard to tax …
Persistent link: https://www.econbiz.de/10005046816
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How the East Was Won: Supply Chain Restructuring in the Eastern European Beer Market
Van Herck, Kristine; Swinnen, Johan F.M.; Deconinck, Koen - In: Journal of International Agricultural Trade and Development 61 (2012) 4
beiden Jahrzehnten hat in der Bierindustrie in Osteuropa eine dramatische Umstrukturierung stattgefunden. Die …
Persistent link: https://www.econbiz.de/10011250296