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Capital structure, corporate taxation and firm age
Pfaffermayr, Michael; Stöckl, Matthias; Winner, Hannes - 2009
This paper analyzes the relationship between corporate taxation, firm age and debt. We adapt a standard model of … faced with. Our model suggests that the debt ratio is positively associated with the corporate tax rate, and negatively with … firm age. Further, we predict that the tax-induced advantage of debt is more important for older than for younger firms. To …
Persistent link: https://www.econbiz.de/10009732574
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Körperschaftsbesteuerung und Unternehmensverschuldung : empirische Evidenz von europäischen Firmendaten
Stöckl, Matthias; Winner, Hannes - 2010
Die vorliegende Arbeit untersucht anhand von europäischen Firmendaten den Einfluss der Körperschaftsteuer auf die Unternehmensverschuldung. Dabei wird insbesondere auf Firmenheterogentität in Bezug auf Firmengröße und Gesellschaftsform fokussiert. Der verwendete Datensatz enthält...
Persistent link: https://www.econbiz.de/10009731766
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The impact of country-by-country reporting on corporate tax avoidance
Hugger, Felix - 2019 - Preliminary and incomplete version of June 2019
Within the framework of its BEPS initiative, the OECD introduced a requirement for non-public country-by-country reporting (CbCR) applying to multinational companies with revenues above EUR 750m. The reports provide data on the global activities and financial structure of multinationals at a...
Persistent link: https://www.econbiz.de/10012019758
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Reducing tax compliance costs through corporate tax base harmonisation in the European Union
Barrios Cobos, Salvador; D'Andria, Diego; Gesualdo, Maria - 2019
The reform proposal of the European Commission for a Common Consolidated Corporate Tax Base, the so-called CCCTB, is expected to significantly reduce the cost of doing business by lowering tax compliance costs for cross border operations within the European Union. However, to date the scarcity...
Persistent link: https://www.econbiz.de/10011994646
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A quantitative approach to measure tax competitiveness between EU countries
Liapis, Konstantinos J.; Galanos, Christos L.; Politis, … - In: International journal of economic sciences and applied … 7 (2014) 3, pp. 7-23
The basic purpose of the study is to find a metric-variable of competitiveness for each country's tax regime and to assess the impact of tax regime differentiation across the common market. A country adopting competitive taxation policies manages to attract productive factors, funds and...
Persistent link: https://www.econbiz.de/10010509202
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Real effects of public country-by-country reporting and the firm structure of European banks
Eberhartinger, Eva; Speitmann, Raffael; Sureth, Caren - 2020 - This draft: March 2020
European regulation mandates public country-by-country reporting for banks and is expected to increase reputational costs in case of tax haven activities. We test whether the availability of additional public information on the locations of banks' subsidiaries reduces their tax haven presence....
Persistent link: https://www.econbiz.de/10012163033
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How will Brexit affect tax competition and tax harmonization? : the role of discriminatory taxation
Fuest, Clemens; Sultan, Samina - 2017
This paper develops a model of tax competition with three countries, which initially form a union where countries refrain from using different tax rates in different sectors of the economy. We study the impact of one country leaving the union. We show that the introduction of discriminatory...
Persistent link: https://www.econbiz.de/10011780535
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How will Brexit affect tax competition and tax harmonization? : the role of discriminatory taxation
Fuest, Clemens; Sultan, Samina - 2018
This paper develops a model of tax competition with three countries, which initially form a union where countries refrain from using different tax rates in different sectors of the economy. We study the impact of one country leaving the union. We show that the introduction of discriminatory...
Persistent link: https://www.econbiz.de/10011794033
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The impact of corporate income tax on R&D of multinational entities : an impact analysis of separate taxation and CCCTB
Celebi, Hulya; Hodžić, Sabina - In: European financial and accounting journal : EFAJ 12 (2017) 3, pp. 17-32
The significant contribution of R&D to economic development and sustainability has been shown by various studies. Therefore, governments offer different fiscal instruments to attract R&D, especially regarding multinational entities (MNEs). One of the fiscal instruments are tax incentives for...
Persistent link: https://www.econbiz.de/10011818177
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A common corporate tax base for Europe : an impact assessment of the draft council directive on a CC(C)TB
Spengel, Christoph; Ortmann-Babel, Martina; Zinn, Benedikt - 2012
After intensive and extensive preparation, the European Commission released the long-awaited proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) on March 16, 2011. In the context of the Europe 2020 Strategy, major objectives of the proposed CCCTB are the...
Persistent link: https://www.econbiz.de/10009553619