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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

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

Multinational corporations and tax havens : evidence from country-by-country reporting

Garcia-Bernardo, Javier; Jansky, Petr; Tørsløv, Thomas - 2019

A growing body of economics literature shows that multinational corporations (MNCs) shift their profits to tax havens. We contribute to this evidence by comparing a range of available data sets focusing on US MNCs, including country-by-country reporting data which has been released in December...

Persistent link: https://www.econbiz.de/10012122641

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

The crossroads verus the seesaw : getting a 'fix' on recent international tax policy developments

Shaviro, Daniel N. - 2015

Persistent link: https://www.econbiz.de/10011387983

Taxes and capital structure

Faccio, Mara; Xu, Jin - In: Journal of financial and quantitative analysis : JFQA 50 (2015) 3, pp. 277-300

Persistent link: https://www.econbiz.de/10011391372

Taxation of knowledge-based capital : non-R&D investments, average effective tax rates, internal vs. external KBC development and tax limitations

Modica, Alessandro; Neubig, Thomas S. - 2016

This paper extends the tax analysis of knowledge-based capital (KBC) in several dimensions. The paper analyses non-R&D KBC: computer software, architectural and engineering designs, and economic competencies which account for over 70% of total KBC. The paper analyses the tax treatment of...

Persistent link: https://www.econbiz.de/10011578319

Effective corporate taxation, tax incidence and tax reforms : evidence from OECD countries

Barrios Cobos, Salvador; Nicodème, Gae͏̈tan J. A.; … - 2014 - This version: October 2014

The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and 11 manufacturing sectors in a single framework encompassing capital, labour and energy taxes. Our cross-country/cross-sector approach allows us comparing the incentives provided...

Persistent link: https://www.econbiz.de/10010418228