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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
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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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Anticipated Tax Reforms and Temporary Tax Cuts : A General Equilibrium Analysis
Trimborn, Timo - 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/10012723272
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State-dependent effects of tax changes in Germany and the United Kingdom
Hayo, Bernd; Mierzwa, Sascha - 2021 - This version: 13 July 2021
We study state-dependent effects of narratively identified tax shocks in Germany and the UK over the period 1974Q1-2018Q4 using local projections. In addition, we distinguish between aggregated and disaggregated tax types (direct and indirect taxes) as well as look for possible asymmetries...
Persistent link: https://www.econbiz.de/10012591522
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Macroeconomic effects of the anticipation and implementation of tax changes in Germany : evidence from a narrative account
Christofzik, Désirée I.; Fuest, Angela; Jessen, Robin - 2020
This paper quantifies the dynamic macroeconomic effects of tax changes in Germany, allowing for anticipation effects of preannounced tax reforms. Identification is achieved using a narrative approach which provides information about the timing of tax reforms. For an anticipated tax shock, we...
Persistent link: https://www.econbiz.de/10012233938
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Are Some Taxes Different than Others? An Empirical Investigation of Tax Policy in Canada
Arin, K. Peren; Koray, Faik - 2004
This paper investigates the response of major macroeconomic variables to four different types of tax policy innovations in Canada within a VAR framework. The positive tax multipliers documented in the previous literature are found only for corporate tax innovations. Our results imply that...
Persistent link: https://www.econbiz.de/10014074677
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Measuring the Effects of the Global Tax Reform - Evidence from High-frequency Data
Gomez Cram, Roberto; Olbert, Marcel - 2022
Over 140 countries agreed on a fundamental global corporate tax reform in 2021. The new framework includes a consumer-location-based profit taxation (Pillar 1) and a global minimum tax rate of 15% (Pillar 2). Using high-frequency asset price movements around the main events of the reform's...
Persistent link: https://www.econbiz.de/10013297506
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Steuerpolitische Perspektiven der Unternehmensteuerreform 2008
Becker, Johannes; Fuest, Clemens - In: Vierteljahrshefte zur Wirtschaftsforschung 76 (2007) 2, pp. 39-48
Die Reform der Unternehmensbesteuerung verfolgt das Ziel, mehr Investitionen und Arbeitsplätze in Deutschland zu halten und die Verlagerung von Buchgewinnen in Niedrigsteuerländer einzuschränken. Gleichzeitig sollen die Steueraufkommensverluste möglichst gering gehalten werden. Dieser...
Persistent link: https://www.econbiz.de/10010377796
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Taxing income or consumption: macroeconomic and distributional effects for Italy
D'Andria, Diego; DeBacker, Jason; Evans, Richard W.; … - 2021
We study a set of tax reforms introducing a budget-neutral tax shift in Italy, from labour income to consumption taxes … rates might bring significant efficiency gains in Italy, with limited regressive effects, notwithstanding the revenue …
Persistent link: https://www.econbiz.de/10012705235
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The effects of a hybrid negative income tax on poverty and inequality : a microsimulation on the UK and Italy
Tromp, Alexander - 2017
tax rates would be necessary to pay for such a scheme. The models are applied to both Italy and the United Kingdom. The … unrealistically high tax rates, especially for Italy. The impact on poverty and inequality of the HNIT scheme is markedly higher for … Italy in both scenarios suggesting that the United Kingdom has currently a social protection system in place that …
Persistent link: https://www.econbiz.de/10011751668