Narrow search
Showing 1 - 10 of 183
Cover Image
Decomposing multinational corporations' declining effective tax rates
Garcia-Bernardo, Javier; Jansky, Petr; Torslov, Thomas - 2019
We develop a new methodology to decompose the observed decline in multinational corporations' (MNCs') effective tax rates into profit shifting to tax havens and several other components. We apply this methodology to the best available data for MNCs headquartered in the US - from the Bureau of...
Persistent link: https://www.econbiz.de/10012133696
Cover Image
Tax incentives and the location of FDI: evidence from a panel of German multinationals
Buettner, Thiess; Ruf, Martin - 2005
Using a firm-level dataset this paper investigates the impact of taxation on the decision of German multinationals to hold direct investments in other European countries or abroad. Controlling for firm-specific differences in the valuation of potential locations, the results confirm significant...
Persistent link: https://www.econbiz.de/10010295685
Cover Image
Labour Taxation and Foreign Direct Investment
Egger, Peter H. - 2008
them to shed light on their role for bilateral foreign direct investment (FDI) stocks among the economies considered. Not … surprisingly, personal income tax rates turn out relatively less important than profit tax rates for bilateral FDI stocks. The … employee-borne part of labor taxes determines bilateral FDI significantly different from zero: both a higher employee-borne tax …
Persistent link: https://www.econbiz.de/10012771798
Cover Image
Tax Incentives and the Location of FDI : Evidence from a Panel of German Multinationals
Buettner, Thiess - 2016
Persistent link: https://www.econbiz.de/10012991318
Cover Image
Corporate Taxation of Foreign Direct Investment Income 1991-2001
Yoo, Kwang-Yeol - 2003
This paper constructs indicators of tax burden on FDI in order to review their trends and cross-country patterns. Over … the 1990s, the overall tax burden on inward FDI (measured by the effective marginal tax rates) fell by 8 percentage points …. With the effective tax rates on inward FDI differing across host countries by as much as 28 percentage points for marginal …
Persistent link: https://www.econbiz.de/10012445332
Cover Image
Multinational corporations' effective tax rates : evidence from orbis
Janský, Petr; Garcia-Bernardo, Javier; Torslov, Thomas - 2020
Effective tax rates (ETRs) estimated from the balance sheet data of multinational corporations (MNCs) are useful for comparing MNCs' corporate income taxation across countries. In this paper we propose a new methodological approach to estimate ETRs as reliably and as for as many countries as...
Persistent link: https://www.econbiz.de/10012242919
Cover Image
The Effects of Multinationals? Profit Shifting Activities on Real Investments
Overesch, Michael - 2007
This paper investigates whether the size of multinationals? real investments in a high-tax country is affected by profit shifting activities. A simple theoretical analysis shows that tax rates abroad impact the cost of capital in the presence of profit shifting activities of multinational...
Persistent link: https://www.econbiz.de/10010297971
Cover Image
Labour taxation and foreign direct investment
Egger, Peter; Radulescu, Doina Maria - 2008
them to shed light on their role for bilateral foreign direct investment (FDI) stocks among the economies considered. Not … surprisingly, personal income tax rates turn out relatively less important than profit tax rates for bilateral FDI stocks. The … employee-borne part of labor taxes determines bilateral FDI significantly different from zero: both a higher employee-borne tax …
Persistent link: https://www.econbiz.de/10010264367
Cover Image
Corporate effective tax rates for research and policy
Janský, Petr - 2020
How much companies pay in corporate income taxes is often better captured by effective tax rates (ETRs) rather than by statutory ones. Economists further distinguish between those modelled using the law - forward-looking ETRs - and those estimated from actual data on companies' profits and taxes...
Persistent link: https://www.econbiz.de/10012320109
Cover Image
Multinational Corporations’ Effective Tax Rates : Evidence from Orbis
Garcia-Bernardo, Javier; Jansky, Petr; Tørsløv, Thomas - 2020
Effective tax rates (ETRs) estimated from the balance sheet data of multinational corporations (MNCs) are useful for comparing MNCs’ corporate income taxation across countries. In this paper we propose a new methodological approach to estimate ETRs as reliably and as for as many countries as...
Persistent link: https://www.econbiz.de/10014095634