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Aspects stratégiques d'une politique environnementale incitative
Hiriart, Yolande - In: Recherches économiques de Louvain 70 (2004) 1, pp. 53-77
Persistent link: https://www.econbiz.de/10002004244
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Environmental taxation and profit-shifting activities
Levaggi, Rosella; Panteghini, Paolo - In: Ecological economics : the transdisciplinary journal of … 214 (2023), pp. 1-7
Persistent link: https://www.econbiz.de/10014451978
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Assessing the risk of profit shifting among the suppliers to Danish municipalities
Gislason, Henrik; Havid, Jørgen; Gøth, Steffen; … - In: Journal of public procurement : JoPP 24 (2024) 2, pp. 253-277
Persistent link: https://www.econbiz.de/10015052056
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International profit shifting within multinationals : a multi-country perspective
Huizinga, Harry; Laeven, Luc - In: Journal of public economics 92 (2008) 5/6, pp. 1164-1182
Persistent link: https://www.econbiz.de/10003718138
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Corporate tax policy and incorporation in the EU
Mooij, Ruud A. de; Nicodème, Gaëtan - In: International tax and public finance 15 (2008) 4, pp. 478-498
Persistent link: https://www.econbiz.de/10003729153
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Foreign direct investment in the enlarged EU : do taxes matter and to what extent?
Wolff, Guntram B. (contributor) - 2006
Foreign direct investment is of increasing importance in the European Union. This paper estimates the effect of taxes on foreign direct investment (FDI) flows and on three sub-components of these flows for the countries of the en- larged European Union. The model in the spirit of gravity...
Persistent link: https://www.econbiz.de/10003304979
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How would formula apportionment in the EU affect the distribution and the size of the corporate tax base? : An analysis based on German multinationals
Fuest, Clemens (contributor); Hemmelgarn, Thomas (contributor) - 2006
This paper analyses the effects of introducing a common EU tax base with formula apportionment on the size of the EU … wide tax base and on the distribution of the tax base between the EU member countries. We use a combined dataset of … the firms in the sample. Our results suggest that due to border crossing loss-offset, the EU wide corporate tax base …
Persistent link: https://www.econbiz.de/10003339188
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Internationale Gewinnverlagerungen : Bestandsaufnahme und Perspektiven
Schreiber, Ulrich - In: Die Betriebswirtschaft : DBW 69 (2009) 5, pp. 535-550
Persistent link: https://www.econbiz.de/10003881253
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International profit shifting within European multinationals
Huizinga, Harry; Laeven, Luc - 2007
Persistent link: https://www.econbiz.de/10003413407
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Foreign direct investment in the enlarged EU : do taxes matter and to what extent?
Wolff, Guntram B. - In: Open economies review 18 (2007) 3, pp. 327-346
Persistent link: https://www.econbiz.de/10003482060