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Corporate tax reforms and tax-motivated profit shifting

Alexander, Anna; De Vito, Antonio; Jacob, Martin - 2016

This paper examines whether the profit-shifting trend in Europe during 2003–2013 can be explained by tax policy changes. Consistent with prior literature, we find that affiliates' profits are sensitive to tax rate changes. However, we document that tax base–broadening reforms have mitigated...

Persistent link: https://www.econbiz.de/10012000149

Partisan politics in corporate tax competition

Osterloh, Steffen; Debus, Marc - 2009

This paper studies the effects of political factors, mainly partisanship, on corporate taxes in the past 30 years – a period of intensifying competitive pressure in Europe. Extending the Zodrow-Mieszkowski model by decision-makers who have ideological preferences yields the hypothesis that...

Persistent link: https://www.econbiz.de/10003914213

Common corporate tax base (CCTB) and effective tax burdens in the EU member states

Oestreicher, Andreas; Reister, Timo; Spengel, Christoph - 2009

The article assesses the impact of a Common Corporate Tax Base (CCTB) as promoted by the European Commission and the related Working Groups on the effective tax burdens of companies in all 27 EU member states. The results shall help to evaluate the economic consequences of introducing a...

Persistent link: https://www.econbiz.de/10003846095

Die Aufkommens- und Belastungswirkungen alternativer Vorschläge zur Reform der Konzernbesteuerung in Europa

Koch, Reinald - 2010

Reinald Koch Die Aufkommens-und Belastungswirkungen alternativer Vorschläge zur Reform der Konzernbesteuerung in Europa PETER LANG Internationaler Verlag der Wissenschaften Inhaltsverzeichnis Abkürzungsverzeichnis ...

Persistent link: https://www.econbiz.de/10003978930

Die Aufkommens- und Belastungswirkungen alternativer Vorschläge zur Reform der Konzernbesteuerung in Europa

Koch, Reinald - 2010

Die fehlende Harmonisierung der Körperschaftsbesteuerung in Europa führt zu einer Verzerrung von Standort-, Investitions- und Finanzierungsentscheidungen multinationaler Konzerne. Für die Steuerverwaltungen begründet das Nebeneinander von 27 separaten Steuersystemen die zunehmende...

Persistent link: https://www.econbiz.de/10011960911

Regional convergence in the European Union (1985 - 1999) : a spatial dynamic panel analysis

Badinger, Harald (contributor); … - 2002

Persistent link: https://www.econbiz.de/10001753901

The dynamics of interest rates, inflation and exchange rates in the euro area : an empirical evaluation of different modeling strategies

Ruth, Karsten - 2005 - 1. Aufl.

Persistent link: https://www.econbiz.de/10003075519

3-Step analysis of public finances sustainability : the case of the European Union

Afonso, António (contributor); … - 2008

specific panel unit root test to investigate the mean-reverting behaviour of general government expenditures and revenues … ratios. Secondly, we apply the bootstrap panel cointegration techniques that account for the time series and cross … and revenues via SUR analysis. While results imply that public finances were not unsustainable for the EU panel, fiscal …

Persistent link: https://www.econbiz.de/10003751092

Globalization, EU enlargement and income distribution

Breuss, Fritz - 2007

Persistent link: https://www.econbiz.de/10003819834

Private savings in Eastern European EU-accession countries : evidence from a dynamic panel data model

Schrooten, Mechthild; Stephan, Sabine - 2003

After the collapse in early transition years, saving rates in Eastern European EU-accession countries have recovered strongly. Is private saving in these countries now driven by the same forces as in the EU? A GMM estimator is applied to analyze the determinants of private saving in both country...

Persistent link: https://www.econbiz.de/10011438969