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Impact of taxation on FDI flows into European Union countries : empirical evidence from a gravity approach
Raudonen, Svetlana - In: Global business & economics review 18 (2016) 3/4, pp. 402-419
Persistent link: https://www.econbiz.de/10011665308
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Tax rates and tax revenues in the context of tax competitiveness
Helcmanovská, Martina; Andrejovská, Alena - In: Journal of risk and financial management : JRFM 14 (2021) 7, pp. 1-13
and tax rates in the context of tax competitiveness in EU states. The aim of the paper is to determine the impact of …
Persistent link: https://www.econbiz.de/10012622411
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Evidence for profit shifting with tax sensitive capital stocks : conference paper
Loretz, Simon; Mokkas, Socrates - 2013
This paper contributes to the literature providing indirect evidence for profit shifting within multinational companies. In contrast to the previous studies we account for the tax responsiveness of the capital stock and analyse the impact of corporate taxes on both pre- and post-tax...
Persistent link: https://www.econbiz.de/10010341105
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Evidence for profit shifting with tax-sensitive capital stocks
Loretz, Simon; Mokkas, Socrates - In: FinanzArchiv : European journal of public finance 71 (2015) 1, pp. 1-36
Persistent link: https://www.econbiz.de/10011446993
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Essays on multinational production and international trade
Clementi, Federico - 2017 - 1st edition
Persistent link: https://www.econbiz.de/10011823758
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Artificial Intelligence and Competition : Economic and Legal Perspectives in the Digital Age
Zekos, Georgios I. - 2023
-- Chapter 9. Digital Transformation of EU & Competition -- Chapter 10. Digital Economy and Competition -- Chapter 11. FDI & AAI …
Persistent link: https://www.econbiz.de/10014467040
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Structural transformation of the capital stock and capital-saving technical change
Szalavetz, Andrea - In: Acta oeconomica : periodical of the Hungarian Academy … 57 (2007) 3, pp. 263-279
Persistent link: https://www.econbiz.de/10003538032
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Multinational financial structure and tax competition
Wrede, Matthias - In: Swiss journal of economics and statistics 149 (2013) 3, pp. 381-404
This paper analyzes tax competition when welfare maximizing jurisdictions levy source-based corporate taxes and multinational enterprises choose tax-efficient capital-to-debt ratios. Under separate accounting, multinationals shift debt from low-tax to high-tax countries. The Nash equilibrium of...
Persistent link: https://www.econbiz.de/10010193786
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Anti profit-shifting rules and foreign direct investment
Büttner, Thiess; Overesch, Michael; Wamser, Georg - 2014
investment (FDI). Using a unique dataset which allows us to observe the worldwide activities of a large panel of multinational …, compared with the unrestricted case, in the presence of a typical thin-capitalization rule, the tax-rate sensitivity of FDI is … level of FDI in high-tax countries. Regulations of transfer pricing, however, are not found to exert significant effects on …
Persistent link: https://www.econbiz.de/10010257227
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Tax-treaty effects on foreign investment : evidence from European multinationals
Marques, Mário; Pinho, Carlos - In: FinanzArchiv : European journal of public finance 70 (2014) 4, pp. 527-555
Persistent link: https://www.econbiz.de/10011447077