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The effect of investing abroad on investment at home : on the role of technology, tax savings, and internal capital markets
Goldbach, Stefan; Nagengast, Arne J.; Steinmüller, Elias; … - In: Journal of international economics 116 (2019), pp. 58-73
Persistent link: https://www.econbiz.de/10012294841
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The effect of investing abroad on investment at home : on the role of technology, tax savings, and internal capital markets
Goldbach, Stefan; Nagengast, Arne J.; Steinmüller, Elias; … - 2017
This paper examines the relationship between foreign and domestic investment activity of multinational enterprises. The … investment in fixed assets. The empirical approach, which rests upon extensive and intensive margin variation, is shown to … produce very robust results. These suggest a positive relationship between foreign and home investment in real capital. This …
Persistent link: https://www.econbiz.de/10011649212
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International taxation and multinational firm location decisions
Barrios Cobos, Salvador; Huizinga, Harry; Laeven, Luc; … - In: Journal of public economics 96 (2012) 11/12, pp. 946-958
Persistent link: https://www.econbiz.de/10009702421
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Tax competition and profit shifting : on the relationship between personal and corporate tax rates
Fuest, Clemens; Weichenrieder, Alfons J. - 2002
The residence-based taxation of interest income in the EU faces the difficulty that taxpayers may evade taxation by holding bank accounts in other countries. The EU therefore makes considerable efforts to achieve cooperation among EU member states in order to improve tax enforcement. The present...
Persistent link: https://www.econbiz.de/10011541078
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Tax competition and profit shifting : on the relationship between personal and corporate tax rates
Fuest, Clemens; Weichenrieder, Alfons J. - In: IFO-Studien : Zeitschrift für empirische … 48 (2002) 4, pp. 611-632
The residence-based taxation of interest income in the EU faces the difficulty that taxpayers may evade taxation by holding bank accounts in other countries. The EU therefore makes considerable efforts to achieve cooperation among EU member states in order to improve tax enforcement. The present...
Persistent link: https://www.econbiz.de/10001720880
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Tax competition and profit shifting : on the relationship between personal and corporate tax rates ; [presented at CESifo Conference "Corporate and Capital Income Taxation in the E...
Fuest, Clemens; Weichenrieder, Alfons J. - 2002
The residence-based taxation of interest income in the EU faces the difficulty that taxpayers may evade taxation by holding bank accounts in other countries. The EU therefore makes considerable efforts to achieve cooperation among EU member states in order to improve tax enforcement. The present...
Persistent link: https://www.econbiz.de/10001708664
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Internationale Mobilität von und internationaler fiskalischer Wettbewerb um Direktinvestitionen
Schratzenstaller, Margit - 2002
Persistent link: https://www.econbiz.de/10001681653
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Taxation in a global economy
Haufler, Andreas - 2001 - 1. publ.
Persistent link: https://www.econbiz.de/10001589961
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Taxes, Mobile Capital, and Economic Dynamics in a Globalising World
Bretschger, Lucas - 2006
This contribution provides evidence for the hypothesis that trade increases growth through its curbing effect on capital taxes. The analysed trade-growth channel includes a negative impact of openness on corporate taxes and a negative effect of taxes on growth. The paper explores the two steps...
Persistent link: https://www.econbiz.de/10012734228
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Business taxes and international competitiveness : understanding how taxes can distort capital ownership and designing a nondistortive international tax system
Knoll, Michael S. - In: Dimensions of competitiveness, (pp. 207-253). 2010
Persistent link: https://www.econbiz.de/10009127943