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Tax differentials between US and European firms
Schenkelberg, Sabine - 2018
Persistent link: https://www.econbiz.de/10012169150
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Do U.S. firms avoid more taxes than their European peers? : on firm characteristics and tax legislation as determinants of tax differentials
Overesch, Michael; Strüder, Sabine; Wamser, Georg - In: National tax journal 73 (2020) 2, pp. 361-400
Persistent link: https://www.econbiz.de/10012517984
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Do US firms pay less tax than their European peers? : on firm characteristics, profit shifting opportunities, and tax legislation as determinants of tax differentials
Overesch, Michael; Schenkelberg, Sabine; Wamser, Georg - 2018 - This version: March 17, 2018
Using pairs of similar US and European firms listed on the S&P500 or StoxxEurope600, we examine effective tax differentials between US multinational corporations (MNCs) and their European peers. We show that statutory tax rates and profit shifting opportunities are important determinants of...
Persistent link: https://www.econbiz.de/10011814838
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The effect of profit shifting on the corporate tax base in the United States and beyond
Clausing, Kimberly A. - In: National tax journal 69 (2016) 4, pp. 905-934
Persistent link: https://www.econbiz.de/10011620377
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Will destination-based taxes be fully exploited when available? : an application to the U.S. commodity tax system
Agrawal, David R.; Mardan, Mohammed - 2018
-level policies that increase tax avoidance opportunities, the results of the empirical model broadly confirm our theory. …
Persistent link: https://www.econbiz.de/10011933901
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Taxation and the international mobility of inventors
Akcigit, Ufuk; Baslandze, Salomé; Stantcheva, Stefanie - 2015
Persistent link: https://www.econbiz.de/10010502705
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Taxation and the international mobility of inventors
Akcigit, Ufuk; Baslandze, Salomé; Stantcheva, Stefanie - 2015
Persistent link: https://www.econbiz.de/10010490895
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A comparative study of the thin capitalization rules in the member states of the European Union and certain other states: special issue
Gouthi`ere, Bruno (contributor) - 2005
Persistent link: https://www.econbiz.de/10003102542
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Taxation and the international mobiltiy of inventors
Akcigit, Ufuk; Baslandze, Salomé; Stantcheva, Stefanie - 2015
Persistent link: https://www.econbiz.de/10011290852