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Five empirical essays on corporate taxation

Dreßler, Daniel - 2012

Persistent link: https://www.econbiz.de/10009688989

Statutory corporate tax rates and double-taxation treaties as determinants of multinational firm activity

Egger, Peter; Merlo, Valeria - In: FinanzArchiv : European journal of public finance 67 (2011) 2, pp. 145-170

Persistent link: https://www.econbiz.de/10009270714

Switching from worldwide to territorial taxation : empirical evidence of FDI effects

Büttner, Thiess; Holzmann, Carolin - 2019

the importance of the actual tax rate. For Japan, which charges a higher tax rate on corporate profits than Germany, we … find a substantial increase of FDI in Germany after the switch from worldwide to territorial taxation. For the UK, which … imposes a lower tax rate than Germany, the switch to territorial taxation is not found to exert any significant effects on …

Persistent link: https://www.econbiz.de/10011958845

Tax policy and the dynamic demand for domestic and foreign capital by multinational corporations

Altshuler, Rosanne; Cummins, Jason G. - 1998

Persistent link: https://www.econbiz.de/10000167919

The effect of tax treaties on multinational firms : new evidence from microdata

Davies, Ronald B.; Norbäck, Pehr-Johan; Tekin-Koru, Ayça - In: The world economy : the leading journal on … 32 (2009) 1, pp. 77-110

Persistent link: https://www.econbiz.de/10003807963

The effect of tax treaties on multinational firms : new evidence from microdata

Davies, Ronald B.; Norbäck, Pehr-Johan; Tekin-Koru, Ayça - 2010

This paper uses affiliate level data from Swedish multinationals to examine the impact of tax treaties on both overall affiliate sales and the composition of those sales. In line with previous results, we find little evidence for an effect of treaties on the level of total sales. We do, however,...

Persistent link: https://www.econbiz.de/10003969188