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Incorporation and taxation : theory and firm-level evidence
Egger, Peter; Keuschnigg, Christian; Winner, Hannes - 2009
This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes … and corporate governance. The theory explains how the incorporation decision of entrepreneurs is driven by taxation … (corporate and personal income taxes), corporate transparency, access to external capital and limited liability. We estimate …
Persistent link: https://www.econbiz.de/10010265996
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Saving taxes through foreign plant ownership
Egger, Peter; Eggert, Wolfgang; Winner, Hannes - 2007
This paper analyzes to which extent foreign plant ownership involves lower tax payments than domestic plant ownership. We employ a model of endogenous foreign subsidiary ownership to derive a set of empirically testable hypotheses about the differential taxation of foreign- and...
Persistent link: https://www.econbiz.de/10010264050
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Incorporation and taxation : theory and firm-level evidence
Egger, Peter; Keuschnigg, Christian; Winner, Hannes - 2009
organizational form. -- incorporation ; governance ; taxes ; discrete choice models …This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes … and corporate governance. The theory explains how the incorporation decision of entrepreneurs is driven by taxation …
Persistent link: https://www.econbiz.de/10003854414
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Incorporation and Taxation : Theory and Firm-Level Evidence
Egger, Peter H. - 2009
corporate governance and taxation. The theory explains how the incorporation decision of entrepreneurs is driven by taxation …This paper provides theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of … (corporate and personal income taxes), corporate transparency, access to external capital and limited liability. We estimate …
Persistent link: https://www.econbiz.de/10012720232
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Incorporation and Taxation : Theory and Firm-Level Evidence
Egger, Peter H. - 2009
This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes … and corporate governance. The theory explains how the incorporation decision of entrepreneurs is driven by taxation … (corporate and personal income taxes), corporate transparency, access to external capital and limited liability. We estimate …
Persistent link: https://www.econbiz.de/10013158386
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Formulary apportionment and group taxation in the European Union: insights from the United States and Canada
Weiner, Joann Martens - Europäische Kommission / Generaldirektion Steuern und … - 2005
Persistent link: https://www.econbiz.de/10009637795
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FDI and taxation: a meta-Ssudy
Feld, Lars P.; Heckemeyer, Jost Henrich - 2009
Despite the continuing political interest in the usefulness of tax competition and tax coordination as well as the wealth of theoretical analyses, it still remains open whether or when tax competition is harmful. Moreover, the influence of tax differentials on multinationals' decisions is still...
Persistent link: https://www.econbiz.de/10010264552
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FDI and Taxation: A Meta-Study
Feld, Lars P.; Heckemeyer, Jost Henrich - 2008
Despite the continuing political interest in the usefulness of tax competition and tax coordination as well as the wealth of theoretical analyses, it still remains open whether or when tax competition is harmful. Moreover, the influence of tax differentials on multinationals' decisions is still...
Persistent link: https://www.econbiz.de/10010298710
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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/10010275010
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The effects of taxation on the location decision of multinational firms: M&A vs. Greenfield investments
Hebous, Shafik; Ruf, Martin; Weichenrieder, Alfons J. - 2010
finding is consistent with a (partial) capitalisation of taxes in the acquisition price when the FDI project takes the form of …
Persistent link: https://www.econbiz.de/10010277219