Similar Search Results

The Effect of Legislated Tax Changes on the Trade Balance : Empirical Evidence for the United States, Germany, and the United Kingdom

Hayo, Bernd; Mierzwa, Sascha - 2021

, we study whether legislative tax changes affect the trade balance in the United States, Germany, and the United Kingdom …) indirect tax changes in Germany and the UK, (v) spillovers of US tax changes into Germany and the UK, and (vi) asymmetric … in the US and Germany react quite similarly: imports tend to rise; exports do not change much. Consequently—and fostered …

Persistent link: https://www.econbiz.de/10013223234

Finding Evidence for Country Specific Double Tax Treaties

Diller, Markus; Ehm, Daniel; Katzlmayr, Patrick; … - 2022

We investigate the outcome of bilateral tax competition by analyzing Double Tax Treaties (DTT). DTTs are the crucial means of splitting a tax base between two countries. Yet, there are only few empirical results on the textual design of DTTs. We develop a novel approach to quantitatively analyze...

Persistent link: https://www.econbiz.de/10014256341

Tax Elasticity Estimates for Capital Stocks in Canada

Wen, Jean-François - 2020

The paper provides estimates of the long-run, tax-adjusted, user cost elasticity of capital (UCE) in a small open economy, exploiting three sources of variation in Canadian tax policy: across provinces, industries, and years. Estimates of the UCE with Canadian data are less prone to the...

Persistent link: https://www.econbiz.de/10012829695

Estimating Income-Adjustment Risk in Transfer Pricing

Rombolotti Axelrod, Alessio - 2014

Transfer Pricing policies are the focus of many investigations on corporate income around the world, yet corporations rarely use models and metrics to estimate their exposure to tax risk. In this paper I propose a framework for multinational enterprises to deal with transfer pricing risk, i.e....

Persistent link: https://www.econbiz.de/10013055175

Asymmetric FDI and Tax-Treaty Bargaining : Theory and Evidence

Chisik, Richard; Davies, Ronald B. - 2003

Tax treaties are often viewed as a mechanism for eliminating tax competition, however this approach ignores the need for bargaining over the treaty's terms. This paper focuses on how bargaining can affect the withholding taxes set under the treaty. In a simple framework, we develop hypotheses...

Persistent link: https://www.econbiz.de/10014075831