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Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity
Langenmayr, Dominika - 2011
This paper analyzes measures that limit firms' profit shifting activities in a model that incorporates heterogeneous firm productivity and monopolistic competition. Such measures, e.g. thin capitalization rules, have become increasingly widespread as governments have reacted to growing profit...
Persistent link: https://www.econbiz.de/10010331083
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Do Countries Compensate Firms for International Wage Differentials?
Mittermaier, Ferdinand; Rincke, Johannes - 2010
We address the role of labor cost differentials for national tax policies. Using a simple theoretical framework with two countries competing for a mobile firm, we show that in a bidding race for FDI, it is optimal for governments to compensate firms for international labor cost differentials....
Persistent link: https://www.econbiz.de/10010275010
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Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity
Langenmayr, Dominika - 2011
This paper analyzes measures that limit firms’ profit shifting activities in a model that incorporates heterogeneous firm productivity and monopolistic competition. Such measures, e.g. thin capitalization rules, have become increasingly widespread as governments have reacted to growing profit...
Persistent link: https://www.econbiz.de/10010427607
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Do Countries Compensate Firms for International Wage Differentials?
Mittermaier, Ferdinand; Rincke, Johannes - 2010
We address the role of labor cost differentials for national tax policies. Using a simple theoretical framework with two countries competing for a mobile firm, we show that in a bidding race for FDI, it is optimal for governments to compensate firms for international labor cost differentials....
Persistent link: https://www.econbiz.de/10008697519
Cover Image
Limiting profit shifting in a model with heterogeneous firm productivity
Langenmayr, Dominika - 2011
This paper analyzes measures that limit firms' profit shifting activities in a model that incorporates heterogeneous firm productivity and monopolistic competition. Such measures, e.g. thin capitalization rules, have become increasingly widespread as governments have reacted to growing profit...
Persistent link: https://www.econbiz.de/10009375742
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Limiting profit shifting in a model with heterogeneous firm productivity
Langenmayr, Dominika - 2011
This paper analyzes measures that limit firms' profit shifting activities in a model that incorporates heterogeneous firm productivity and monopolistic competition. Such measures, e.g. thin capitalization rules, have become increasingly widespread as governments have reacted to growing profit...
Persistent link: https://www.econbiz.de/10009375759
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Steuerwettbewerb im Kleinen – Ein Blick auf den Fall Monheim
Ilchmann, Christian; Rösel, Felix; Steinbrecher, Johannes - In: ifo Dresden berichtet 22 (2015) 4, pp. 26-38
Im Jahr 2012 erfolgte die radikalste Gewerbesteuersenkung einer Kommune in Nordrhein-Westfalen seit Jahrzehnten: Die Stadt Monheim am Rhein reduzierte den Hebesatz der Gewerbesteuer um insgesamt mehr als ein Drittel. Dies brachte der Stadt den Vorwurf ein, den Steuerwettbewerb deutlich...
Persistent link: https://www.econbiz.de/10011733450
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The Internet as a Tax Haven? The Effect of the Internet on Tax Competition
Agrawal, David R. - 2020
avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because the internet enforces … destination-based taxes. I find that higher internet penetration results in lower municipal tax rates on average, but raises tax … rates in some jurisdictions. The latter effect emerges in states where many online vendors remit taxes. A one standard …
Persistent link: https://www.econbiz.de/10012856936
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The Trouble with Tax Competition : From Practice to Theory
Faulhaber, Lilian V. - 2019
Over the past few years, policymakers have argued that everything from Apple's Irish tax deal to patent boxes to the LuxLeaks tax rulings represent “harmful tax competition.” Despite the ubiquity of this term, however, there is no internationally accepted definition of so-called harmful tax...
Persistent link: https://www.econbiz.de/10012902342
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The Internet as a Tax Haven?
Agrawal, David R. - 2021
avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because internet sales help … enforce destination-based taxes. I find that higher internet penetration generally results in lower municipal tax rates, but … raises tax rates in some jurisdictions. The latter effect emerges in states where many online vendors remit taxes. A one …
Persistent link: https://www.econbiz.de/10013240113