Showing 1 - 10 of 15
Persistent link: https://www.econbiz.de/10001227888
This paper argues that profit-shifting activities of multi-jurisdictional enterprises (MJE) are maintained under a tax system of consolidation and formula apportionment (FA). A theoretical model discusses how an MJE can exploit its impact on the definition of the consolidated group...
Persistent link: https://www.econbiz.de/10003792841
Persistent link: https://www.econbiz.de/10003846897
This paper investigates the effect of fiscal equalization on the efficiency properties of corporate income tax rates chosen by symmetric countries in a Nash tax competition game under the taxation principles of Separate Accounting and Formula Apportionment. Fiscal equalization ensures efficiency...
Persistent link: https://www.econbiz.de/10003872423
Within a two-country model with involuntary unemployment, this paper investigates corporate income taxation under separate accounting versus formula apportionment. In contrast to separate accounting, under formula apportionment the corporate tax policy causes a fiscal externality which goes back...
Persistent link: https://www.econbiz.de/10003412125
Persistent link: https://www.econbiz.de/10003457536
Persistent link: https://www.econbiz.de/10003874707
Persistent link: https://www.econbiz.de/10009558048
Persistent link: https://www.econbiz.de/10009715781
This paper investigates the effect of fiscal equalization on the efficiency properties of corporate income tax rates chosen by symmetric countries in a Nash tax competition game under the taxation principles of Separate Accounting and Formula Apportionment. Fiscal equalization ensures efficiency...
Persistent link: https://www.econbiz.de/10013157189