Narrow search
Showing 1 - 10 of 9,112
Cover Image
Formula apportionment or separate accounting? : tax-induced distortions of multinationals' locational investment decisions
Ortmann, Regina; Pummerer, Erich - 2015
in Europe in the past years. The reason is that the EU Member States are striving to implement a common European tax … shifting, we find the introduction of a tax allocation system based on FA in Europe could lead to a severe shift of economic …
Persistent link: https://www.econbiz.de/10011430530
Cover Image
The impact of organisational structures on management compensation packages and investment decisions : a principal-agent approach investigating formula apportionment and separate accounting
Çelebi, Hülya - In: International journal of economics and business … 29 (2025) 1, pp. 51-78
Persistent link: https://www.econbiz.de/10015403975
Cover Image
Investitionsentscheidungen unter Berücksichtigung der Finanzierungsbeziehungen bei Besteuerung einer multinationalen Unternehmung nach dem Einheitsprinzip
Dietrich, Maik (contributor) - 2007
Beitrag thematisiert erstmals die Frage, inwiefern ein solches Steuerregime auf unternehmerische Investitionsentscheidung … wirkt, wenn die Finanzierungsentscheidung simultan zu treffen ist. -- Investitionsentscheidung ; Finanzierungsentscheidung …
Persistent link: https://www.econbiz.de/10003567133
Cover Image
Innovationen und asymmetrische Besteuerung : Theoretische Analyse und empirische Untersuchung der Zusammenhänge in Europa
Lüken, Jan - 2016
-- Steuern, Innovationen, Entrepreneurship und Wachstum -- Empirische Analyse der Innovationsaktivität in Europa. … Steuersystemen – die Anreize für inkrementelle Innovationen steigen sogar unter Umständen. Empirisch zeigt sich, dass es in Europa … Europa Die Zielgruppen • Dozierende und Studierende der BWL und VWL mit Schwerpunkt Finanzwissenschaft, Politische Ökonomik …
Persistent link: https://www.econbiz.de/10014019741
Cover Image
Interjurisdictional allocation of the tax base : production implications of formula apportionment and unitary taxation
Brean, Donald J. S.; Bird, Richard M. - 1986
Persistent link: https://www.econbiz.de/10000963917
Cover Image
An Examination of Multijurisdictional Corporate Income Taxes Under Formula Apportionment
Gordon, Roger H. - 1984
This paper examines how corporate taxation of multijurisdictional firms using formula apportionment affects the incentives faced by individual firms and individual states. We find that formula apportionment creates factor price distortions which vary in general among firms within a state, and in...
Persistent link: https://www.econbiz.de/10012477721
Cover Image
Strategic Consolidation Under Formula Apportionment
Büttner, Thiess - 2008
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/10012768263
Cover Image
Management Incentives Under Formula Apportionment - Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting
Martini, Jan T. - 2014
The introduction of a common consolidated corporate tax base (CCCTB) and tax allocation via formula apportionment (FA) is hotly debated in the European Union (EU) since more than a decade. While the literature has thoroughly analyzed the economic effects of FA from a macro-level perspective, the...
Persistent link: https://www.econbiz.de/10013048829
Cover Image
Multinational Capital Structure and Tax Competition
Wrede, Matthias - 2010
This paper analyzes tax competition when welfare maximizing jurisdictions levy source-based corporate taxes and multinational enterprises choose tax-efficient capital-to-debt ratios. Under separate accounting, multinationals shift debt from low-tax to high-tax countries. The Nash equilibrium of...
Persistent link: https://www.econbiz.de/10013143833