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Fancy a Stay at the 'Hotel California'? Foreign Direct Investment, Taxation and Firing Costs
Görg, Holger - 2021
investment (FDI). This issue does not appear to have been tackled in much detail in the literature. The analysis considers the … costs) on the location of US outward FDI in 33 host countries. The results suggest that US FDI, in particular in … manufacturing is negatively affected by the level of profit taxation and exit costs. Hence, if countries want to attract FDI it may …
Persistent link: https://www.econbiz.de/10013320132
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Fancy a stay at the "Hotel California"? : foreign direct investment, taxation and firing costs
Görg, Holger - 2002
investment (FDI). This issue does not appear to have been tackled in much detail in the literature. The analysis considers the … costs) on the location of US outward FDI in 33 host countries. The results suggest that US FDI, in particular in … manufacturing is negatively affected by the level of profit taxation and exit costs. Hence, if countries want to attract FDI it may …
Persistent link: https://www.econbiz.de/10011415359
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Estimating bargaining-related tax advantages of multinational firms
Egger, Peter; Strecker, Nora Margot; Zoller-Rydzek, Benedikt - 2018
Bargaining power may explain the tax differences between multinational and national enterprises beyond MNEs' profit shifting. Larger firms (mostly MNEs) are more valuable for tax authorities for various reasons. In threatening relocation, larger firms extract greater deductions, resulting in a...
Persistent link: https://www.econbiz.de/10011822120
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Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes
Haufler, Andreas; Stähler, Frank - 2009
An important puzzle in corporate taxation is that effective tax rates have fallen significantly while tax revenue has simultaneously risen in most countries. Moreover, the gross profitability of firms seems to be lower in high-tax countries, even though standard models of international...
Persistent link: https://www.econbiz.de/10010427548
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Tax competition in a simple model with heterogeneous firms : how larger markets reduce profit taxes
Haufler, Andreas; Stähler, Frank - 2009
An important puzzle in corporate taxation is that effective tax rates have fallen significantly while tax revenue has simultaneously risen in most countries. Moreover, the gross profitability of firms seems to be lower in high-tax countries, even though standard models of international...
Persistent link: https://www.econbiz.de/10003951788
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Tax competition in a simple model with heterogeneous firms : how larger markets reduce profit taxes
Haufler, Andreas; Stähler, Frank - 2009
An important puzzle in corporate taxation is that effective tax rates have fallen significantly while tax revenue has simultaneously risen in most countries. Moreover, the gross profitability of firms seems to be lower in high-tax countries, even though standard models of international...
Persistent link: https://www.econbiz.de/10003922628
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Tax Competition in a Simple Model with Heterogeneous Firms : How Larger Markets Reduce Profit Taxes
Haufler, Andreas - 2009
An important puzzle in corporate taxation is that effective tax rates have fallen significantly while tax revenue has simultaneously risen in most countries. Moreover, the gross profitability of firms seems to be lower in high-tax countries, even though standard models of international...
Persistent link: https://www.econbiz.de/10013153228
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Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Length?
Bauer, Christian; Langenmayr, Dominika - 2011
This article analyzes profit taxation according to the arm's length principle in a new model where heterogeneous firms sort into foreign outsourcing. We show that multinational firms are able to shift profits abroad even if they fully comply with the tax code. This is because, in equilibrium,...
Persistent link: https://www.econbiz.de/10010427602
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Sorting into outsourcing : are profits taxed at a gorilla's arm's length?
Bauer, Christian; Langenmayr, Dominika - 2011
This article analyzes profit taxation according to the arm's length principle in a new model where heterogeneous firms sort into foreign outsourcing. We show that multinational firms are able to shift profits abroad even if they fully comply with the tax code. This is because, in equilibrium,...
Persistent link: https://www.econbiz.de/10009375749
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Sorting into outsourcing : are profits taxed at a gorilla's arm's length?
Bauer, Christian; Langenmayr, Dominika - 2011
This article analyzes profit taxation according to the arm's length principle in a new model where heterogeneous firms sort into foreign outsourcing. We show that multinational firms are able to shift profits abroad even if they fully comply with the tax code. This is because, in equilibrium,...
Persistent link: https://www.econbiz.de/10009313614