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Do Temporary Business Tax Cuts Matter? A General Equilibrium Analysis

Gbohoui, William - 2019

This paper develops a dynamic general equilibrium model to assess the effects oftemporary business tax cuts. First, the analysis extends the Ricardian equivalence result toan environment with production and establishes that a temporary tax cut financed by afuture tax-increase has no real effect...

Persistent link: https://www.econbiz.de/10012889161

Updated guidance on tax treaties and the impact of the COVID-19 pandemic

OECD - 2021

Unprecedented measures imposed or recommended by governments, including travel restrictions and curtailment of business operations, have been in effect in most jurisdictions in various forms and stages during most of 2020 due to the COVID-19 pandemic and this situation continues in 2021. This...

Persistent link: https://www.econbiz.de/10012512049

‘God Save the Brexit’ : Tax Implications of Leave Vote

Ambagtsheer-Pakarinen, Laura - 2020

This study was drafted shortly after the announcement of the referendum by which the United Kingdom decided to leave the European Union. In this article, the authors make a comprehensive assessment of what would be the tax consequences attached the decision. The article is of interest not only...

Persistent link: https://www.econbiz.de/10012829042

Rethinking Tax for the Digital Economy After COVID-19

Diniz Magalhaes, Tarcisio - 2020

Before COVID-19 arrived, policymakers from around the world were busy working on the makings of a new global tax … consensus to reflect structural changes in the world economy as a result of the rise of digitalization. COVID-19 disrupted this … contemporary context for excess profits taxes is fundamentally global today, in a way that excess profit taxation during the world …

Persistent link: https://www.econbiz.de/10012830027

Tax Reactions to the SARS-CoV-2/COVID-19 Pandemic in Portugal

Pinto Nogueira, João Félix - 2021

This study is focused on the tax measures that have been enacted in Portugal, following the health and economic crisis created by the SARS-CoV-2/COVID-19 pandemic.First, it aims at comprehensively characterizing the measures enacted, structuring them by thematic clusters, enabling the reader to...

Persistent link: https://www.econbiz.de/10013247781

Regulierung der Gewinnbesteuerung multinationaler Unternehmen : quo vadis?

Goerdt, Gideon - 2021

Persistent link: https://www.econbiz.de/10013285042

A Common Corporate Tax Base for Europe : An Impact Assessment of the Draft Council Directive on a CC(C)TB

Spengel, Christoph; Ortmann-Babel, Martina; Zinn, Benedikt - 2023

After intensive and extensive preparation, the European Commission released the long-awaited proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) on 16 March 2011. In the context of the Europe 2020 Strategy, major objectives of the proposed CCCTB are the...

Persistent link: https://www.econbiz.de/10014263794

Assessing the impact of introducing an ACE regime : a behavioural corporate microsimulation analysis for Germany

Finke, Katharina; Heckemeyer, Jost H.; Spengel, Christoph - 2014

In their famous Mirrlees review (2011) on reforming the tax system for the 21st century, the authors put forward the introduction of an allowance for corporate equity regime. In recent years, several countries introduced an ACE regime. The main feature of an ACE regime is that it removes tax...

Persistent link: https://www.econbiz.de/10010357589

The effects of the tax cuts and jobs act on the tax-competitiveness of multinational corporations

Overesch, Michael; Reichert, Leon G. A.; Wamser, Georg - 2023

We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs) relative to their international peers. Matching on the propensity score, we compare pairs of similar US and European firms listed on the S&P500 or StoxxEurope600 in a...

Persistent link: https://www.econbiz.de/10014228546

Anticipated tax reforms and temporary tax cuts : a general equilibrium analysis

Strulik, Holger (contributor); Trimborn, Timo (contributor) - 2008

Macroeconomic studies of tax policy in dynamic general equilibrium usually assume that reforms hit the economy unexpectedly and last forever. Here, we explore how previous results change when we allow policy changes to be pre-announced and of finite duration and when these facts are anticipated...

Persistent link: https://www.econbiz.de/10003748089

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