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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 attractiveness and the allocation of risk within multinationals
Dinkelbach, Andreas - 2015
This paper analyzes the impact of countries' tax attractiveness on the allocation of risk within multinational groups. Our dataset contains subsidiaries located in 32 European countries and owned by parents from 90 different countries globally. We show that tax symmetry positively influences the...
Persistent link: https://www.econbiz.de/10010511365
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Taxation and the multinational firm
Egger, Peter; Stimmelmayr, Michael - 2017
This chapter provides a survey of issues which emerge with the taxation of multinational enterprises. It addresses tax … investments of such firms directly. It survey positive as well as normative principles of such taxation and incentives, relates to …
Persistent link: https://www.econbiz.de/10011616385
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Should I Stay or Should I Go? A Note on Employment Protection, Domestic Anchorage, and FDI
Dewit, Gerda; Görg, Holger; Montagna, Catia - 2021
This paper examines how employment protection legislation affects location decisions of multinationals. Based on a simple theoretical framework, we estimate an empirical model, using OECD-data on bilateral FDI-flows and employment protection indices. We find that, while an "unfavourable"...
Persistent link: https://www.econbiz.de/10013319810
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Do Multinational Enterprises Exploit a Window of Opportunity? An Empirical Analysis of Profit Shifting in the Absence of Restrictions
Holzmann, Carolin - 2018
This paper investigates multinational enterprises' (MNEs) response to a unique window of opportunity for temporarily unrestricted profit shifting. The window unexpectedly opened because of a ruling by the European Court of Justice in 2006 that suspended the application of controlled foreign...
Persistent link: https://www.econbiz.de/10012921089
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Foreign direct investment in producer services : theory and empirical evidence
Raff, Horst; Von der Ruhr, Marc - 2001
This paper examines the pattern of foreign direct investment (FDI) in producer services. We develop a model of FDI in these services and test its predictions using panel data on U.S.FDI in 25 host countries from 1976 to 1995. We find evidence that, in addition to governmental and cultural...
Persistent link: https://www.econbiz.de/10011400886
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Foreign Direct Investment in Producer Services : Theory and Empirical Evidence
Raff, Horst; von der Ruhr, Marc - 2021
This paper examines the pattern of foreign direct investment (FDI) in producer services. We develop a model of FDI in these services and test its predictions using panel data on U.S.FDI in 25 host countries from 1976 to 1995. We find evidence that, in addition to governmental and cultural...
Persistent link: https://www.econbiz.de/10013320742
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On the measurement of investment types : heterogeneity in corporate tax elasticities
Jungmann, Hendrik; Loretz, Simon - 2016
to corporate taxation. In particular, we discuss how to classify investment as non-related, horizontal, vertical and … this, we examine the effects of host-country corporate taxation on the volume of investment within related firms (i.e., the … stronger to corporate taxation whereas horizontal investments are less responsive, though, significant negative tax semi …
Persistent link: https://www.econbiz.de/10011457122
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Competition for FDI and Profit Shifting : On the Effects of Subsidies and Tax Breaks
Amerighi, Oscar - 2013
We investigate competition for FDI within a region when a foreign multinational firm can profitably exploit differences in statutory corporate tax rates by shifting taxable profits to lower-tax jurisdictions. In such framework we show that targeted tax competition may lead to higher welfare for...
Persistent link: https://www.econbiz.de/10013073169
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Tax rate and tax base competition for foreign direct investment
Egger, Peter; Raff, Horst - 2011
This paper argues that the large reduction in corporate tax rates and only gradual widening of tax bases in many countries over the last decades are consistent with tougher international competition for foreign direct investment (FDI). To make this point we develop a model in which governments...
Persistent link: https://www.econbiz.de/10009302814