Showing 1 - 10 of 19
Persistent link: https://www.econbiz.de/10001440717
Persistent link: https://www.econbiz.de/10001223858
In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments. We exploit a panel of European data on firm births and legal form of...
Persistent link: https://www.econbiz.de/10003411947
Persistent link: https://www.econbiz.de/10003482775
This paper reviews the empirical literature on the impact of company taxes on the allocation of foreign direct investment. We make the outcomes of 25 empirical studies comparable by computing the tax rate elasticity under a uniform definition. The mean value of the tax rate elasticity in the...
Persistent link: https://www.econbiz.de/10011400855
Persistent link: https://www.econbiz.de/10001661324
This paper reviews the empirical literature on the impact of company taxes on the allocation of foreign direct investment. We make the outcomes of 25 empirical studies comparable by computing the tax rate elasticity under a uniform definition. The mean value of the tax rate elasticity in the...
Persistent link: https://www.econbiz.de/10001623698
Persistent link: https://www.econbiz.de/10001625435
Persistent link: https://www.econbiz.de/10001838274
Persistent link: https://www.econbiz.de/10001235557