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Equilibria and location choice in corporate tax regimes
Niu, Ben - In: Public finance review : PFR 47 (2019) 2, pp. 433-458
Persistent link: https://www.econbiz.de/10011979436
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The taxation of foreign profits : a unified view
Devereux, Michael P.; Fuest, Clemens; Lockwood, Ben - 2015
Persistent link: https://www.econbiz.de/10010509499
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The taxation of foreign profits : a unified view
Devereux, Michael P.; Fuest, Clemens; Lockwood, Ben - 2015
Persistent link: https://www.econbiz.de/10010516531
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The taxation of foreign profits : a unified view
Devereux, Michael P.; Fuest, Clemens; Lockwood, Ben - 2015
This paper synthesizes and extends the literature on the taxation of foreign source income in a framework that covers both greenfield and acquisition investment, and a general constraint linking investment at home and abroad for the multinational by introducing a cost of adjustment for the...
Persistent link: https://www.econbiz.de/10010485517
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The taxation of foreign profits : a unified view
Devereux, Michael P.; Fuest, Clemens; Lockwood, Ben - 2013
Persistent link: https://www.econbiz.de/10009739639
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Multinational financial structure and tax competition
Wrede, Matthias - In: Swiss journal of economics and statistics 149 (2013) 3, pp. 381-404
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/10010193786
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Anti profit-shifting rules and foreign direct investment
Büttner, Thiess; Overesch, Michael; Wamser, Georg - 2014
investment (FDI). Using a unique dataset which allows us to observe the worldwide activities of a large panel of multinational …, compared with the unrestricted case, in the presence of a typical thin-capitalization rule, the tax-rate sensitivity of FDI is … level of FDI in high-tax countries. Regulations of transfer pricing, however, are not found to exert significant effects on …
Persistent link: https://www.econbiz.de/10010257227
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Corporate taxation in open economies
Šauer, Radek - 2022
This paper analyzes the macroeconomic impact of corporate taxation. The analysis is conducted in a quantitative two-country model. In the first step, the paper describes the long-run effects of corporate taxation. A reduction in the corporate-income tax rate increases GDP, wages, consumption,...
Persistent link: https://www.econbiz.de/10013368610
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Cross-border loss offset and formulary apportionment : how do they affect multijurisdictional firm investment spending and interjurisdictional tax competition?
Gérard, Marcel; Weiner, Joann Martens - 2003
Motivated by the EU Commission s suggested company tax reforms, this paper investigates how cross-border loss offset and formulary apportionment of a consolidated tax base affect the investment and transfer pricing behaviour of a multijurisdictional firm, and how they affect the behaviour of...
Persistent link: https://www.econbiz.de/10011509337
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Corporate tax and location choice for multinational firms
Lawless, Martina; McCoy, Daire; Morgenroth, Edgar L. W.; … - In: Applied economics 50 (2018) 26, pp. 2920-2931
Persistent link: https://www.econbiz.de/10012037502