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Responsible Tax as Corporate Social Responsibility : The Case of Multinational Enterprises and Effective Tax in India
Muller, Alan - 2012
payments to make. Using firm-level data from three important sectors in India, the authors explore whether foreign MNE … MNEs with and without a reputation for CSR. The results for India show that MNEs pay considerably higher effective tax … set of findings suggests that MNEs operating in India see taxation in developing countries in relation to CSR …
Persistent link: https://www.econbiz.de/10013105958
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Sales tax competition and a multinational with a decreasing marginal cost
Alexandrov, Alexei; Bedre-Defolie, Özlem - 2011
We examine a multinational firm which has a decreasing marginal cost, and the optimal sales tax policies of the regions where that firm operates. We show that the regions set higher sales taxes than those given by a cooperative equilibrium. Each region fails to fully internalize the effects of...
Persistent link: https://www.econbiz.de/10009237951
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Sales Tax Competition and a Multinational with a Decreasing Marginal Cost
Alexandrov, Alexei - 2011
We examine a multinational firm which has a decreasing marginal cost, and the optimal sales tax policies of the regions where that firm operates. We show that the regions set higher sales taxes than those given by a cooperative equilibrium. Each region fails to fully internalize the effects of...
Persistent link: https://www.econbiz.de/10013127926
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A toss up? : comparing tax revenues from the amount a and digital service tax regimes for developing countries
Starkov, Vladimir; Jin, Alexis - 2024
In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the comparative revenue effects of the Amount A and DST taxation...
Persistent link: https://www.econbiz.de/10014575579
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Investments Through DTAA Route in India and Strategic Tax Planning
Jain, Tarun - 2014
Persistent link: https://www.econbiz.de/10013067507
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Taxing the Multinational Enterprise : On the Forced Redesign of Global Value Chains and Other Inefficiencies
Foss, Nicolai J. - 2018
The taxation of the multinational enterprise (MNE) has been a continuing concern for policy-makers. We argue that the changing nature of the mobile MNE (e.g., its improved ability to fine-slice the value chain and disperse it geographically) makes it increasingly important to rethink current tax...
Persistent link: https://www.econbiz.de/10012920683
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Profit shifting and equilibrium principles of international taxation
Francois, Manon - 2021
We study the choice between source-based and destination-based corporate taxes in a two-country model, allowing multinational firms to use transfer pricing to allocate profits across tax jurisdictions. We show that source-based taxation is a Nash equilibrium for tax revenue maximizing...
Persistent link: https://www.econbiz.de/10012599091
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Profit Shifting and Equilibrium Principles of International Taxation
Francois, Manon - 2021
We study the choice between source-based and destination-based corporate taxes in a two-country model, allowing multinational firms to use transfer pricing to allocate profits across tax jurisdictions. We show that source-based taxation is a Nash equilibrium for tax revenue maximizing...
Persistent link: https://www.econbiz.de/10013217554
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Sales tax competition and a multinational with a decreasing marginal cost
Alexandrov, Alexei; Bedre-Defolie, Özlem - 2011
We examine a multinational firm which has a decreasing marginal cost, and the optimal sales tax policies of the regions where that firm operates. We show that the regions set higher sales taxes than those given by a cooperative equilibrium. Each region fails to fully internalize the effects of...
Persistent link: https://www.econbiz.de/10010352084
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Corporate taxation, tax administration and financial development
Mardan, Mohammed - 2019
This paper analyzes corporate tax-related policies and the difference between them in developed and developing countries. I show that the relationship between financial development and corporate income tax rates as well as the tax administrations' effectiveness follows a U-shaped pattern, a...
Persistent link: https://www.econbiz.de/10012123039