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Tax Competition and Public Input
Bénassy-Quéré, Agnès; Gobalraja, Nicolas; Trannoy, Alain - European Network of Economic Policy Research Institutes … - 2005
This paper assesses the extent and policy implications of simultaneous competition among countries on both corporate tax rates and the provision of public goods used by firms as production factors (‘public factors’). First, we derive the relevant theoretical results in a unified framework...
Persistent link: https://www.econbiz.de/10005232755
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Tax Competition and Foreign Direct Investment
Bénassy-Quéré, Agnès; Lahrèche-Revil, Amina; … - Centre d'études prospectives et d'informations … - 2003
Persistent link: https://www.econbiz.de/10005062852
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Foreign Direct Investment and the Prospects for Tax Co-Ordination in Europe
Bénassy-Quéré, Agnès; Fontagné, Lionel; … - Centre d'études prospectives et d'informations … - 2000
Persistent link: https://www.econbiz.de/10005062877
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Who’s Afraid of Tax Competition? Harmless Tax Competition from the New European Member States
Lahrèche-Révil, Amina - Centre d'études prospectives et d'informations … - 2006
Persistent link: https://www.econbiz.de/10005607327
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Multinational corporations' effective tax rates : evidence from orbis
Janský, Petr; Garcia-Bernardo, Javier; Torslov, Thomas - 2020
Effective tax rates (ETRs) estimated from the balance sheet data of multinational corporations (MNCs) are useful for comparing MNCs' corporate income taxation across countries. In this paper we propose a new methodological approach to estimate ETRs as reliably and as for as many countries as...
Persistent link: https://www.econbiz.de/10012242919
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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
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FDI and taxation : a meta-Ssudy
Feld, Lars P.; Heckemeyer, Jost H. - 2009
resorted to empirical analysis in order to gain insights on the elasticity of FDI with respect to company taxation. As a result … empirical evidence. In this paper we extend former meta-analyses on FDI and taxation in three ways. First, we add the most …, we address some important issues in research on FDI and taxation to the clarification of which meta-analysis can make …
Persistent link: https://www.econbiz.de/10003807896
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FDI and Taxation : A Meta-Study
Feld, Lars P. - 2009
resorted to empirical analysis in order to gain insights on the elasticity of FDI with respect to company taxation. As a result … empirical evidence. In this paper we extend former meta-analyses on FDI and taxation in three ways. First, we add the most …, we address some important issues in research on FDI and taxation to the clarification of which meta-analysis can make …
Persistent link: https://www.econbiz.de/10012764967
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FDI and Taxation - A Meta-Study
Feld, Lars P. - 2009
resorted to empirical analysis in order to gain insights on the elasticity of FDI with respect to company taxation. As a result … empirical evidence. In this paper we extend former meta-analyses on FDI and taxation in three ways. First, we add the most …, we address some important issues in research on FDI and taxation to the clarification of which meta-analysis can make …
Persistent link: https://www.econbiz.de/10012718008
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Foreign Direct Investment, Tax Competition and Social Expenditure
Görg, Holger; Molana, Hassan; Montagna, Catia - 2008
corporate taxation in determining the destination of foreign direct investment (FDI) flows. Using panel data for 18 OECD …
Persistent link: https://www.econbiz.de/10014053230