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Unternehmensbesteuerung in der Europäischen Union: aktuelle Entwicklungen und Implikationen für die deutsche Steuerpolitik

Schratzenstaller, Margit - In: Vierteljahrshefte zur Wirtschaftsforschung 76 (2007) 2, pp. 21-38

Tax competition between member states tends to result in an erosion as well as a convergence of enterprise taxation in … aligning: for example regarding the integration of corporate and shareholder taxation. Another common trend is the systematic … by non-neutrality of taxation with regard to the legal form of firms (incorporated firms are taxed more favourably than …

Persistent link: https://www.econbiz.de/10010377799

Intellectual property box regimes : effective tax rates and tax policy considerations

Evers, Lisa; Miller, Helen; Spengel, Christoph - 2013 - First version: September 2013 ; This version: November 2013

11 European countries now operate IP Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We incorporate these policies into forward-looking measures of the cost of capital, effective marginal tax rates and...

Persistent link: https://www.econbiz.de/10010228563

Taxation of firms with unknown mobility

Becker, Johannes; Schneider, Andrea - 2012

taxation ; firm mobility ; incomplete information …

Persistent link: https://www.econbiz.de/10009683252

Taxation of Firms with Unknown Mobility

Becker, Johannes - 2012

We analyze the optimal tax choices of a revenue-maximizing government that levies taxes from firms of which the true degree of mobility is ex ante unknown. Differential tax treatment of immobile and mobile firms is ruled out, but the government may learn from the firms' location responses to...

Persistent link: https://www.econbiz.de/10013097107

Should Tax Policy Favor High- or Low-Productivity Firms?

Langenmayr, Dominika - 2013

Heterogeneous firm productivity seems to provide an argument for governments to pursue ‘pick-the-winner' strategies by subsidizing highly productive firms more, or taxing them less, than their less productive counterparts. We appraise this argument by studying the optimal choice of effective...

Persistent link: https://www.econbiz.de/10013089181

Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK

Langenmayr, Dominika - 2020

In 2009, the United Kingdom abolished the taxation of profits earned abroad and introduced a territorial tax system …

Persistent link: https://www.econbiz.de/10012842969

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

Revenue Implications of Destination-Based Cash-Flow Taxation

Hebous, Shafik - 2019

We estimate the revenue implications of a Destination Based Cash Flow Tax (DBCFT) for 80 countries. On a global average, DBCFT revenues under unchanged tax rates would remain similar to the existing corporate income tax (CIT) revenue, but with sizable redistribution of revenue across countries....

Persistent link: https://www.econbiz.de/10012892131

Revenue Implications of Destination-Based Cash-Flow Taxation

Hebous, Shafik - 2019

Persistent link: https://www.econbiz.de/10012892903

Lessons for International Tax Reform from the U.S. State Experience under Formulary Apportionment

Clausing, Kimberly A. - 2018

This work undertakes a comprehensive analysis of the U.S. state experience under formulary apportionment of corporate income. While formulary apportionment eliminates the possibility of shifting income across states through accounting strategies that manipulate where income is booked, it may...

Persistent link: https://www.econbiz.de/10012938205

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