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Profit shifting by multinationals : indirect evidence from European micro data
Dischinger, Matthias - 2007 - Version: September 15, 2007
in an econometric panel study for the years 1995 to 2005 and additionally in a cross-section for 2004 using a large micro …
Persistent link: https://www.econbiz.de/10010439357
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On the measurement of investment types : heterogeneity in corporate tax elasticities
Jungmann, Hendrik; Loretz, Simon - 2016
This paper highlights the importance of different investment motives and to what extend they affect the responsiveness to corporate taxation. In particular, we discuss how to classify investment as non-related, horizontal, vertical and complex types using a combination of both firm-specific...
Persistent link: https://www.econbiz.de/10011457122
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Corporate Taxation and Investment : Explaining Investment Dynamics with Firm-Level Panel Data
Dwenger, Nadja - 2011
Using a firm-level panel data set I assess whether dynamic models of investment provide an empirically fruitful …) complementing the usual estimation of a distributed lag model. A correction term accounts for non-random sample attrition, which has … not been considered in previous studies on investment even though most (if not all) panel data sets on firms are …
Persistent link: https://www.econbiz.de/10013134247
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Tax influence on financial structures of M&As
Harendt, Christoph - 2018
In this paper, I investigate the influence of tax incentives on the financial structures of mergers and acquisitions (M&A) conducted by multinational entities (MNE). Previous research has already found evidence for tax avoidance by debt shifting. I analyze the importance of locating debt at...
Persistent link: https://www.econbiz.de/10011782963
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Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data
Fuest, Clemens; Hugger, Felix; Neumeier, Florian - 2021
This paper is the first to use information from individual country-by-country (CbC) re-ports to assess the extent of profit shifting by multinational enterprises. Unlike other data often used to evaluate the extent of profit shifting and tax avoidance, CbC reports pro-vide a complete coverage of...
Persistent link: https://www.econbiz.de/10012417748
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Estimating Corporate Tax Avoidance with Accounting Data
Brock, Noel - 2020
Persistent link: https://www.econbiz.de/10012849991
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Trade Estimator in Modified Gravity : Corporate Tax Rates and Trade in OECD Countries
Balding, Christopher; Dauchy, Estelle P. - 2015
To study the potentially distortionary impact of divergent corporate income tax rates on international trade flows, we use an augmented empirical specification of the gravity model. Incorporating a corporate income tax rate trade barrier measure into a modified gravity model, we capture the...
Persistent link: https://www.econbiz.de/10014039187
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Partisan Politics in Corporate Tax Competition
Osterloh, Steffen; Debus, Marc - 2010
enables much more sophisticated analyses of partisan politics than the data usually applied in public finance. Applying panel …
Persistent link: https://www.econbiz.de/10014198378
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Economic growth and corporate taxation : a panel data econometric analysis for OECD countries
Saraidaris, Anastasios; Asteriou, Dimitrios; … - In: International journal of economic research 11 (2014) 1/2, pp. 433-456
Persistent link: https://www.econbiz.de/10010360979
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Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment
Jansky, Petr; Palansky, Miroslav - 2017
Governments’ revenues are lower when multinational enterprises avoid paying corporate income tax by shifting their profits to tax havens. In this paper, we ask which countries’ tax revenues are affected most by this tax avoidance and how much. To estimate the scale of profit shifting, we...
Persistent link: https://www.econbiz.de/10011758408