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Corporate tax policy in developed countries and economic activity in Africa
Hoopes, Jeffrey L.; Lester, Rebecca; Klein, Daniel; … - 2023
Persistent link: https://www.econbiz.de/10014433618
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Extensive and intensive investment and the dead weight loss of corporation taxation
Keuschnigg, Christian (contributor) - 2006
Persistent link: https://www.econbiz.de/10003356041
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Cross-border group-taxation and loss-offset in the EU : an analysis for CCCTB (Common Consolidated Corporate Tax Base) and ETAS (European Tax Allocation System)
Dahle, Claudia; Bäumer, Michaela - 2009
The European Commission proposed to replace the currently existing Separate Accounting by an EU-wide tax system based on a Common Consolidated Corporate Tax Base (CCCTB). Besides the CCCTB, there is an alternative tax reform proposal, the European Tax Allocation System (ETAS). In a dynamic...
Persistent link: https://www.econbiz.de/10003873007
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Taxation of foreign profits with heterogeneous multinational firms
Becker, Johannes - 2009
Recent empirical studies find that foreign direct investment (FDI) by a multinational firm is not associated with a … analyzes this argument using a model with heterogeneous multinational firms which serve a foreign market through exports or FDI …. If a firm switches from exporting to FDI, domestic activity and tax payments may decrease, stay constant or even rise due …
Persistent link: https://www.econbiz.de/10003923616
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The importance of corporate taxation for FDI attractiveness of Southeast European countries
Kersan-Škabić, Ines - In: Panoeconomicus 62 (2015) 1, pp. 105-122
Persistent link: https://www.econbiz.de/10010516675
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The taxation of foreign profits : a unified view
Devereux, Michael P.; Fuest, Clemens; Lockwood, Ben - In: Journal of public economics 125 (2015), pp. 83-97
Persistent link: https://www.econbiz.de/10011337592
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Hosting multinationals : economic and fiscal implications
Egger, Peter; Köthenbürger, Marko - 2015
Switzerland is a prime location for both domestically owned as well as foreign-owned multinational enterprises (MNEs). In this paper, we review the literature on MNE activity with respect to its main fundamental (non-policy) drivers, the non-fiscal consequences of MNEs for various economic...
Persistent link: https://www.econbiz.de/10010526682
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Taxing multinationals in the presence of internal capital markets
Köthenbürger, Marko; Stimmelmayr, Michael - 2013 - This version: July 2013
There is ample evidence that internal capital markets incur efficiency costs for multinational enterprises (MNEs). This paper analyzes whether tax avoidance behavior interacts with the costs of running an internal capital market and how policies of competing governments respond to it. We show...
Persistent link: https://www.econbiz.de/10009773919
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Taxing multinationals in the presence of internal capital markets
Köthenbürger, Marko; Stimmelmayr, Michael - 2013
There is ample evidence that internal capital markets incur efficiency costs for multinational enterprises (MNEs). This paper analyzes whether tax avoidance behavior interacts with the costs of running an internal capital market and how policies of competing governments respond to it. We show...
Persistent link: https://www.econbiz.de/10009774965