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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
M&A investments. Based on a novel firm-level dataset on German outbound FDI, we find evidence that location decisions of … finding is consistent with a (partial) capitalisation of taxes in the acquisition price when the FDI project takes the form of … M&A. -- FDI ; corporate taxation ; location ; M&A ; Greenfield …
Persistent link: https://www.econbiz.de/10003974552
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The effects of taxation on the local decision of multinational firms : M&A versus Greenfield Investment
Hebous, Shafik; Ruf, Martin; Weichenrieder, Alfons J. - In: National tax journal 64 (2011) 3, pp. 817-838
Persistent link: https://www.econbiz.de/10009557997
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Five empirical essays on corporate taxation
Dreßler, Daniel - 2012
Persistent link: https://www.econbiz.de/10009688989
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Global profit shifting of multinational companies : evidence from CbCR micro data
Fuest, Clemens; Greil, Stefan; Hugger, Felix Sebastian; … - 2022
This paper uses micro data from country-by-country reporting of more than 3600 large multinational companies operating in 238 jurisdictions to analyze global profit shifting to avoid taxes. These companies report 7% of their global profits in jurisdictions with effective average tax rates below...
Persistent link: https://www.econbiz.de/10013202392
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The relation between tax complexity and foreign direct investment : evidence across countries
Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2020
This paper analyzes the association between tax complexity and foreign direct investments (FDI) based on the newly … complexity for FDI and thereby enhance prior literature, which has primarily focused on the costs of tax complexity. …
Persistent link: https://www.econbiz.de/10012151146
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Essays on corporate taxation and foreign direct investment
Tonev, Ivan Dimitrov - 2018
Persistent link: https://www.econbiz.de/10012152892
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The relation between tax complexity and foreign direct investments : evidence across countries
Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2020
This paper analyzes the association between tax complexity and foreign direct investments (FDI) based on the newly … complexity for FDI and thereby enhance prior literature, which has primarily focused on the costs of tax complexity …
Persistent link: https://www.econbiz.de/10012216188
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Profit shifting of multinational corporations worldwide
Garcia-Bernardo, Javier; Janský, Petr - 2021
We exploit the new multinational corporations' country-by-country reporting datawith unparalleled country coverage to study profit shifting to tax havens. We showthat a logarithmic function is preferable to linear and quadratic ones for modelling the extremely non-linear relationship between...
Persistent link: https://www.econbiz.de/10012542275
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Corporate taxation and international financial integration : U.S. evidence from a consolidated perspective
Bénétrix, Agustín; Sanchez Pacheco, André - In: Oxford open economics 2 (2023), pp. 1-16
We document a robust relation between corporate tax differentials and US international financial integration (IFI). While this is the case for traditional IFI based on cross-border positions, the positive link also emerges for its larger consolidated-by-nationality version. The gap between these...
Persistent link: https://www.econbiz.de/10014492188
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Profit shifting of multinational corporations worldwide
Garcia-Bernardo, Javier; Janský, Petr - 2023 - Revised version: December 2023
We exploit the new country-by-country reporting data of multinational corporations, with unparalleled country coverage, to reveal the distributional consequences of profit shifting. We estimate that multinational corporations worldwide shifted over $ 850 billion in profits in 2017, primarily to...
Persistent link: https://www.econbiz.de/10014444756