Narrow search
Showing 1 - 10 of 17,448
Cover Image
Corporate income tax and economic distortions
Nicodème, Gaëtan J.A. - 2008
As any non-lump-sum tax, corporate income taxation creates distortions in economic choices, reducing its efficiency …. This paper reviews some of these domestic and international distortions and their most recent estimates from the economic … literature. Distortions originating from income shifting between capital and labour sources, profit shifting across jurisdictions …
Persistent link: https://www.econbiz.de/10010264501
Cover Image
Corporate Income Tax and Economic Distortions
Nicodeme, Gaetan - General Directorate Taxation and Custom Union, European … - 2009
As any non-lump-sum tax, corporate income taxation creates distortions in economic choices, reducing its efficiency …. This paper reviews some of these domestic and international distortions and their most recent estimates from the economic … literature. Distortions originating from income shifting between capital and labour sources, profit shifting across jurisdictions …
Persistent link: https://www.econbiz.de/10004989544
Cover Image
Corporate Income Tax and Economic Distortions
Nicodème, Gaëtan J.A. - CESifo - 2008
As any non-lump-sum tax, corporate income taxation creates distortions in economic choices, reducing its efficiency …. This paper reviews some of these domestic and international distortions and their most recent estimates from the economic … literature. Distortions originating from income shifting between capital and labour sources, profit shifting across jurisdictions …
Persistent link: https://www.econbiz.de/10005094496
Cover Image
Value-added tax and its efficiency: EU-28 and Turkey
Hodzic, Sabina; Celebi, Hulya - In: UTMS Journal of Economics 8 (2017) 2, pp. 79-90
This paper analyses value-added tax (VAT), with special emphasis on efficiency in the EU-28 Member States and Turkey, over the period from 2009 to 2013. From the results of the analysis, we concluded that, the highest efficiency ratio (50.8) was recorded in Croatia in 2013. This indicates that...
Persistent link: https://www.econbiz.de/10011994712
Cover Image
Value-added tax and its efficiency : EU-28 and Turkey
Hodzic, Sabina; Celebi, Hulya - In: UTMS journal of economics / University of Tourism and … 8 (2017) 2, pp. 79-90
This paper analyses value-added tax (VAT), with special emphasis on efficiency in the EU-28 Member States and Turkey, over the period from 2009 to 2013. From the results of the analysis, we concluded that, the highest efficiency ratio (50.8) was recorded in Croatia in 2013. This indicates that...
Persistent link: https://www.econbiz.de/10011780503
Cover Image
PRACTICAL APPLICATION EXAMPLES FOR SPECIAL CASES IN THE SCOPE OF CONSOLIDATION ACCORDING TO IFRS
Hafele, Markus; Frei, Celine - In: Interdisciplinary Management Research 10 (2014), pp. 501-512
Business combinations under common control are “business combinations in which all of the combining entities or businesses are ultimately controlled by the same party or parties both before and after the business combination, and that control is not transitory” (IFRS 3.B1). These issues...
Persistent link: https://www.econbiz.de/10011210898
Cover Image
Will Italy’s Tax Reform Reduce the Corporate Tax Burden? A Microsimulation Analysis
Oropallo, Filippo; Parisi, Valentino - In: Rivista di statistica ufficiale 9 (2007) 1, pp. 31-58
This paper analyses the impact of the corporate tax reform introduced in Italy in early 2004 on firms’ tax burden with respect to 2001 tax legislation. For this purpose we build a microsimulation model reproducing in detail the Italian corporate tax system under the two regimes. The model is...
Persistent link: https://www.econbiz.de/10010821632
Cover Image
A parsimonious model of tax avoidance and distortions in petroleum exploration and development
Smith, James L. - In: Energy Economics 43 (2014) C, pp. 140-157
alternative tax systems and identify potential distortions. Although the model is highly simplified, it incorporates many factors …
Persistent link: https://www.econbiz.de/10011100092
Cover Image
Preferential tax regimes with asymmetric countries
Bucovetsky, Sam; Haufler, Andreas - 2006
Current policy initiatives taken by the EU and the OECD aim at abolishing preferential corporate tax regimes. This note extends Keen's (2001) analysis of symmetric capital tax competition under preferential (or discriminatory) and non-discriminatory tax regimes to allow for countries of...
Persistent link: https://www.econbiz.de/10003412388
Cover Image
Corporate taxes, profit shifting and the location of intangibles within multinational firms
Dischinger, Matthias; Riedel, Nadine - 2008
Intangible assets are one major source of profit shifting opportunities due to a highly intransparent transfer pricing process. Our paper argues that multinational enterprises (MNEs) optimize their profit shifting strategy by locating shifting-relevant intangible property at affiliates with a...
Persistent link: https://www.econbiz.de/10003951544