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Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany
Spengel, Christoph - 1999
which can affect cross-border location, investment and financing decisions. Moreover, recent reform proposals in Germany are … likely to have an impact both on investment patterns and financing decisions of US multinationals in Germany. …
Persistent link: https://www.econbiz.de/10011443408
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Direktinvestitionen und internationale Steuerkonkurrenz
Roloff, Otto; Brander, Sibylle; Barens, Ingo; … - 1994
In der Arbeit wird untersucht, ob Steuern die räumliche Allokation von Kapital beeinflussen. Die vorliegenden Ergebnisse belegen, daß die beobachtbare internationale Steuer-Standort-Konkurrenz um grenzüberschreitende Investitionen und Investoren theoretisch und empirisch nicht begründet...
Persistent link: https://www.econbiz.de/10011964741
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Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany
Spengel, Christoph - 1999
which can affect cross-border location, investment and financing decisions. Moreover, recent reform proposals in Germany are … likely to have an impact both on investment patterns and financing decisions of US multinationals in Germany. …
Persistent link: https://www.econbiz.de/10013428280
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Direktinvestitionen und internationale Steuerkonkurrenz
Roloff, Otto (contributor) - 1994
Persistent link: https://www.econbiz.de/10000373087
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Aspekte der Globalisierung und ihre empirischen Effekte
Wehinger, Gert - In: Monetäre Integration, Liberalisierung und Umwelt als …, (pp. 167-218). 1999
Persistent link: https://www.econbiz.de/10001426997
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Foreign direct investment and tax competition in Southeast Asia
Chen, Shinemay; Martinez-Vazquez, Jorge; Wallace, Sally - In: The welfare state, public investment, and growth : …, (pp. 169-197). 1998
Persistent link: https://www.econbiz.de/10001434708
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Taxation of US foreign direct investment abroad : effective tax rates and tax policy competition in developed and developing countries
He, Xiaohong - In: Journal of international accounting auditing & taxation 2 (1993) 2, pp. 215-229
Persistent link: https://www.econbiz.de/10001157856
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Estimating policy-corrected long-term and short-term tax elasticities for the United States, Germany, and the United Kingdom
Hayo, Bernd; Mierzwa, Sascha; Ünal, Umut - 2021 - This version: 23 March 2021
measures for the United States, Germany, and the United Kingdom over the period 1980Q1 to 2018Q2. Employing Romer and Romer … extant literature. Furthermore, we estimate state-dependent elasticities. Our conclusions are as follows. (i) In Germany and …
Persistent link: https://www.econbiz.de/10012543418
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Estimating policy-corrected long-term and short-term tax elasticities for the USA, Germany, and the United Kingdom
Hayo, Bernd; Mierzwa, Sascha; Ünal, Umut - In: Empirical economics : a quarterly journal of the … 64 (2023) 1, pp. 465-504
Persistent link: https://www.econbiz.de/10014226297
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Tax planning by companies and tax competition by governments : is there evidence of changes in behavior?
Grubert, Harry - In: International taxation and multinational activity, (pp. 113-139). 2002
Persistent link: https://www.econbiz.de/10001978346