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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

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

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

Innovationen und asymmetrische Besteuerung : theoretische Analyse und empirische Untersuchung der Zusammenhänge in Europa

Lüken, Jan - 2016

Persistent link: https://www.econbiz.de/10011474692

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

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

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

Cross-Border Group-Taxation and Loss-Offset in the EU - An Analysis for CCCTB (Common Consolidated Corporate Tax Base) and Etas (European Tax Allocation System)

Dahle, Claudia - 2012

The European Commission proposed to replace the currently existing Separate Accounting by an EU-wide tax system based on a Common Consolidated Corporate Tax Base (CCCTB). Besides the CCCTB, there is an alternative tax reform proposal, the European Tax Allocation System (ETAS). In a dynamic...

Persistent link: https://www.econbiz.de/10013102071

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

Management Incentives Under Formula Apportionment – Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting

Martini, Jan T. - 2014

Persistent link: https://www.econbiz.de/10013051110