Der Aufsatz diskutiert die Verbreitung steuergesetzlicher Maßnahmen, die multinationalen Firmen eine bevorzugte steuerliche Behandlung einräumen. Der Schwerpunkt liegt dabei auf der Analyse der Aufkommens- und Wohlfahrtswirkungen von international koordinierten Maßnahmen, diese Steuervorteile...

Der Aufsatz diskutiert die Verbreitung steuergesetzlicher Maßnahmen, die multinationalen Firmen eine bevorzugte steuerliche Behandlung einräumen. Der Schwerpunkt liegt dabei auf der Analyse der Aufkommens- und Wohlfahrtswirkungen von international koordinierten Maßnahmen, diese Steuervorteile...

This study empirically investigates whether the tax differentials between home and host countries differently affect multinationals' foreign investment and profit shifting decisions under contrasting international tax systems. In particular,we compare these differential tax effects between...

A multinational firm’s location decision depends not only on the host country’s tax and trade policies. Another country can use trade policy to influence the firm’s location decision. When countries form a free trade agreement (FTA), FDI destruction is possible.

This paper contributes to the empirical literature on the transfer pricing behavior of multinational firms. Previous research mainly focuses on transfer pricing as a means of tax optimization. Our approach concentrates on transfer pricing as a critical compliance issue. Specifically, we...

This paper investigates the transfer pricing risk awareness of multinational firms using cross-sectional data of more than 350 firms located in 24 countries and classified in 12 industries. Moving beyond the sole tax optimization motives of multinational firms, we extend the existing literature...

This paper investigates the transfer pricing risk awareness of multinational firms using cross-sectional data of more than 350 firms located in 24 countries and classified in 12 industries. Moving beyond the sole tax optimization motives of multinational firms, we extend the existing literature...

This paper examines the impact of corporate taxation and other factors on the attractiveness of EU countries to foreign direct investment. In comparison to previous analyses on the location choice of multinational activity in the EU, we use an improved empirical methodology to account for more...

This paper examines the determinants and margins of profit shifting through transfer pricing. We develop a theory model, where transfer pricing patterns are governed by a generalized concealment cost function (CCF). Our empirical analysis draws on micro-level data about transaction-level...

Most existing empirical evidence on the impact of profit taxation on multinational firm activity is based on cross-country data. One major drawback of such data is that countries differ not only with regard to taxes but along other dimensions which might be hard to capture by means of observable...