We provide indirect empirical evidence of profit shifting behavior by multinational enterprises. This issue is analyzed in an econometric panel study for the years 1995 to 2005 and additionally in a cross-section for 2004 using a large micro database of European subsidiaries of multinationals...

While consumption taxes are a primary source of tax revenue and constitute a substantial cash outflow for firms, evidence on their effect on corporate tax planning is very limited. This study examines multinational service firms' consumption tax planning behavior and its inter-play with...

In this paper we analyze reform concepts aiming to harmonize group taxation throughout the EU. The Common Consolidated Corporate Tax Base (CCCTB) enables European multinationals to determine their tax burden using a common tax base. By contrast, the European Tax Allocation System (ETAS) is based...

The tax burden on investment or companies is an important factor for the attractiveness of a country or a region. In particular, business location and investment decisions are influenced by the relative tax burdens encountered in different regions. This study presents estimates of the effective...