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Innovation, patent location and tax planning by multinationals

Skeie, Øystein Bieltvedt; Johansson, Åsa; Menon, Carlo; … - 2017

This paper assesses the effect of international differences in taxes on the choice of patent location by multinational enterprises (MNEs). The analysis is based on a large sample of patents and firms from the OECD-PATSTAT and OECD-ORBIS databases over 2004-10. The approach is to compare the...

Persistent link: https://www.econbiz.de/10011700135

Taxes, start-up costs, and innovative entrepreneurship

Darnihamedani, Pourya; Block, Joern Hendrich; Hessels, … - In: Small business economics : an entrepreneurship journal 51 (2018) 2, pp. 355-369

Persistent link: https://www.econbiz.de/10011983501

Regulatory mayhem in offshore finance : what the Panama Papers reveal

Hira, Anil; Murata, Brian; Monson, Shea - In: The failure of financial regulation : why a major …, (pp. 191-232). 2019

Persistent link: https://www.econbiz.de/10012101260

Why corporate taxation means source taxation : a response to the OECD's actions against base erosion and profit shifting

Cavelti, Luzius U.; Jaag, Christian; Rohner, Tobias F. - 2016

Persistent link: https://www.econbiz.de/10012023335

OECD action plan in base erosion and profit shifting in taxation and the situation of Turkey

Cenikli, Elvan - In: Global challenges in public finance and international …, (pp. 104-118). 2019

Persistent link: https://www.econbiz.de/10012027735

TFP estimation at firm level : the fiscal aspect of productivity convergence in the UK

Bournakis, Ioannis; Mallick, Sushanta Kumar - In: Economic modelling 70 (2018), pp. 579-590

Persistent link: https://www.econbiz.de/10012027987

Anti profit-shifting rules and foreign direct investment

Büttner, Thiess; Overesch, Michael; Wamser, Georg - In: International tax and public finance 25 (2018) 3, pp. 553-580

Persistent link: https://www.econbiz.de/10012033103

How will Brexit affect tax competition and tax harmonization? : the role of discriminatory taxation

Fuest, Clemens; Sultan, Samina - In: National tax journal 72 (2019) 1, pp. 111-138

Persistent link: https://www.econbiz.de/10012035976

The role of taxes on investment to increase jobs in the EU : an assessment of recent policy developments in the field of corporate taxes : study

Baert, Pieter; Lange, Frederik; Watson, James - Europäischer Wirtschafts- und Sozialausschuss - 2019

Persistent link: https://www.econbiz.de/10012037373

Corporate income taxes around the world : a survey on forward-looking tax measures and two applications

Steinmüller, Elias; Thunecke, Georg U.; Wamser, Georg - 2018

This study provides a survey on corporate taxes around the world. Our analysis has three main objectives. First, we collect tax data and calculate (forward-looking) effective tax measures for a large sample of countries and recent years. We particularly describe how these measures vary over time...

Persistent link: https://www.econbiz.de/10011847579