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Incorporation and taxation : theory and firm-level evidence
Egger, Peter; Keuschnigg, Christian; Winner, Hannes - 2009
organizational form. -- incorporation ; governance ; taxes ; discrete choice models …This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes … and corporate governance. The theory explains how the incorporation decision of entrepreneurs is driven by taxation …
Persistent link: https://www.econbiz.de/10003854414
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Incorporation and Taxation : Theory and Firm-Level Evidence
Egger, Peter H. - 2009
corporate governance and taxation. The theory explains how the incorporation decision of entrepreneurs is driven by taxation …This paper provides theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of … (corporate and personal income taxes), corporate transparency, access to external capital and limited liability. We estimate …
Persistent link: https://www.econbiz.de/10012720232
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Incorporation and Taxation : Theory and Firm-Level Evidence
Egger, Peter H. - 2009
This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes … and corporate governance. The theory explains how the incorporation decision of entrepreneurs is driven by taxation … (corporate and personal income taxes), corporate transparency, access to external capital and limited liability. We estimate …
Persistent link: https://www.econbiz.de/10013158386
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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
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Do countries compensate firms for international wage differentials?
Mittermaier, Ferdinand; Rincke, Johannes - In: Journal of Public Economics 102 (2013) C, pp. 23-36
We address the role of labor cost differentials for national tax policies. Modeling a tax competition race between two countries competing for a population of mobile firms, we show that in equilibrium, the high-wage country charges a lower tax than the low-wage country. Moreover, under tax...
Persistent link: https://www.econbiz.de/10010666157
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Corporate Taxation and Multinational Activity
Egger, Peter; Loretz, Simon; Pfaffermayr, Michael; … - Saïd Business School, Oxford University - 2009
This paper assesses the impact of corporate taxation on multinational activity. A numerically solvable general equilibrium model of trade and multinational firms is used to incorporate the following components of corporate taxation: parent and host country statutory corporate tax rates,...
Persistent link: https://www.econbiz.de/10005523466
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Patent Boxes Design, Patents Location and Local R&D
Alstadsæter, Annette; Barrios Cobos, Salvador; … - 2015
Patent boxes have been heavily debated for their role in corporate tax competition. This paper uses firm-level data for the period 2000-2011 for the top 2,000 corporate research and development (R&D) investors worldwide to consider the determinants of patent registration across a large sample of...
Persistent link: https://www.econbiz.de/10012055281
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Bilateral Effective Tax Rates and Foreign Direct Investment
Egger, Peter; Loretz, Simon; Pfaffermayr, Michael; … - Saïd Business School, Oxford University - 2008
This paper computes effective (marginal and average) tax rates that account for bilateral aspects of taxation and, therefore, vary across country-pairs and years. These tax rates serve to estimate the impact of corporate taxation on outbound stocks of bilateral foreign direct investment (FDI)...
Persistent link: https://www.econbiz.de/10005063514
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Tax revenue losses through cross-border loss offset : an insurmountable hurdle for formula apportionment?
Mardan, Mohammed; Stimmelmayr, Michael - 2017
This paper analyzes the relevance of firm losses for tax revenues and welfare when switching from separate accounting to a system of tax base consolidation with formula apportionment. We find that a system change unambiguously decreases tax revenues in the short run, in which neither firms nor...
Persistent link: https://www.econbiz.de/10011611957
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Patent boxes design, patents location and local R&D
Alstadsæter, Annette; Barrios Cobos, Salvador; … - 2015
Patent boxes have been heavily debated for their role in corporate tax competition. This paper uses firm-level data for the period 2000-2011 for the top 2,000 corporate research and development (R&D) investors worldwide to consider the determinants of patent registration across a large sample of...
Persistent link: https://www.econbiz.de/10011286491