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Do U.S. firms avoid more taxes than their European peers? : on firm characteristics and tax legislation as determinants of tax differentials

Overesch, Michael; Strüder, Sabine; Wamser, Georg - In: National tax journal 73 (2020) 2, pp. 361-400

Persistent link: https://www.econbiz.de/10012517984

Do US firms pay less tax than their European peers? : on firm characteristics, profit shifting opportunities, and tax legislation as determinants of tax differentials

Overesch, Michael; Schenkelberg, Sabine; Wamser, Georg - 2018 - This version: March 17, 2018

Using pairs of similar US and European firms listed on the S&P500 or StoxxEurope600, we examine effective tax differentials between US multinational corporations (MNCs) and their European peers. We show that statutory tax rates and profit shifting opportunities are important determinants of...

Persistent link: https://www.econbiz.de/10011814838

Tax differentials between US and European firms

Schenkelberg, Sabine - 2018

Persistent link: https://www.econbiz.de/10012169150

Raising taxes to balance the budget in eigth Western countries

Hirshman, Gregory - In: Atlantic economic journal : AEJ 40 (2012) 1, pp. 105-107

Persistent link: https://www.econbiz.de/10009629782

Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany

Spengel, Christoph - 1999

In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR) closely follow the model of King and Fullerton. There...

Persistent link: https://www.econbiz.de/10011443408