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Do Countries Compensate Firms for International Wage Differentials?
Mittermaier, Ferdinand; Rincke, Johannes - 2010
We address the role of labor cost differentials for national tax policies. Using a simple theoretical framework with two countries competing for a mobile firm, we show that in a bidding race for FDI, it is optimal for governments to compensate firms for international labor cost differentials....
Persistent link: https://www.econbiz.de/10008697519
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Limiting profit shifting in a model with heterogeneous firm productivity
Langenmayr, Dominika - 2011
This paper analyzes measures that limit firms' profit shifting activities in a model that incorporates heterogeneous firm productivity and monopolistic competition. Such measures, e.g. thin capitalization rules, have become increasingly widespread as governments have reacted to growing profit...
Persistent link: https://www.econbiz.de/10009375742
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Limiting profit shifting in a model with heterogeneous firm productivity
Langenmayr, Dominika - 2011
This paper analyzes measures that limit firms' profit shifting activities in a model that incorporates heterogeneous firm productivity and monopolistic competition. Such measures, e.g. thin capitalization rules, have become increasingly widespread as governments have reacted to growing profit...
Persistent link: https://www.econbiz.de/10009375759
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The Internet as a Tax Haven? The Effect of the Internet on Tax Competition
Agrawal, David R. - 2020
avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because the internet enforces … destination-based taxes. I find that higher internet penetration results in lower municipal tax rates on average, but raises tax … rates in some jurisdictions. The latter effect emerges in states where many online vendors remit taxes. A one standard …
Persistent link: https://www.econbiz.de/10012856936
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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
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The Internet as a Tax Haven?
Agrawal, David R. - 2021
avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because internet sales help … enforce destination-based taxes. I find that higher internet penetration generally results in lower municipal tax rates, but … raises tax rates in some jurisdictions. The latter effect emerges in states where many online vendors remit taxes. A one …
Persistent link: https://www.econbiz.de/10013240113
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State Tax Policy and Business Organizational Form
Luna, LeAnn - 2015
This study examines business organizational form decisions as a source of tax base mobility. We posit that organizational form responses to state tax policy allow for an indirect means of exploring mobility through business tax planning. Using state-level IRS data for the years 1997-2008, we...
Persistent link: https://www.econbiz.de/10013017576
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Investment responses to tax policy under uncertainty
Guceri, Irem; Albinowski, Maciej - 2019
How does economic uncertainty affect the impact of tax policy? We exploit a natural experiment in which two very similar investment subsidies were implemented in the same country, two years apart: once during a period of economic stability, and once during a period of very high uncertainty....
Persistent link: https://www.econbiz.de/10012120240
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Investment Responses to Tax Policy Under Uncertainty
Guceri, Irem - 2019
How does economic uncertainty affect the impact of tax policy? We exploit a natural experiment in which two very similar investment subsidies were implemented in the same country, two years apart: once during a period of economic stability, and once during a period of very high uncertainty....
Persistent link: https://www.econbiz.de/10012859606
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Taxing Bankrupts
Oei, Shu-Yi - 2016
When a debtor goes bankrupt and limited assets have to be divided between competing creditors, should unpaid taxes owed …
Persistent link: https://www.econbiz.de/10013007198