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Shifts in Organizational Form under a Dual Income Tax System

Thoresen, Thor Olav; Alstadsæter, Annette - CESifo - 2008

Evidence of owners of small businesses engaging in tax motivated shifts in organizational form is scarce. The main reason is lack of micro data enabling us to track tax-payers’ movements across organizational modes. By exploiting new panel data that combine information from several public...

Persistent link: https://www.econbiz.de/10005766125

Taxes, Organizational Form, and the Deadweight Loss of the Corporate Income Tax

Goolsbee, Austan - National Bureau of Economic Research (NBER) - 1997

By changing the relative gain to incorporation, corporate taxation can play an important role in a firm's choice of organizational form. General equilibrium models have shown that substantial shifting of organizational form in response to tax rates implies a large deadweight loss of taxation....

Persistent link: https://www.econbiz.de/10005778555

Extensive and Intensive Investment and the Dead Weight Loss of Corporate Taxation

Keuschnigg, Christian - School of Economics and Political Science, Universität … - 2006

The routine way of anticipating the effects of the corporate (profit) tax on investments and location choice is to calculate the effective marginal and average tax rates. This paper introduces a model of monopolistic competition to show how investment on the extensive and intensive margins...

Persistent link: https://www.econbiz.de/10005797677

Shifts in organizational form under a dual income tax system

Thoresen, Thor O.; Alstadsæter, Annette - Statistisk Sentralbyrå, Government of Norway - 2008

Persistent link: https://www.econbiz.de/10004980787

Exports, Foreign Direct Investment and the Costs of Corporate Taxation

Keuschnigg, Christian - CESifo - 2007

This paper develops a model of a monopolistically competitive industry with extensive and intensive business investment and shows how these margins respond to changes in average and marginal corporate tax rates. Intensive investment refers to the size of a firm’s capital stock. Extensive...

Persistent link: https://www.econbiz.de/10005094313

Privileges for Enterprises: Efficient Discrimination or Room for Abuse?

Alexander, Tonis - EERC Research Network, Russia and CIS - 2002

Although many enterprises in Russia have been privatized, the government still retains its influence over them; they, in turn, also try to attain state guardianship. State patronage over firms often takes the form of privileges (e.g., subsidies, tax discounts or government projects) given to...

Persistent link: https://www.econbiz.de/10005187710

Exports, Foreign Direct Investment and the Costs of Corporate Taxation

Keuschnigg, Christian - Saïd Business School, Oxford University - 2007

Persistent link: https://www.econbiz.de/10005487424

Exports, Foreign Direct Investment and the Costs of Corporate Taxation

Keuschnigg, Christian - School of Economics and Political Science, Universität … - 2006

Depending on the definition of the tax base, the statutory corporate tax rate implies rather different measures of effective average and marginal tax rates. This paper develops a model of a monopolistically competitive industry with extensive and intensive business investment and shows how these...

Persistent link: https://www.econbiz.de/10005453944

Duopolistic Competition, Taxes, and the Arm's-Length Principle

Korn, Evelyn; Lengsfeld, Stephan - Wirtschaftswissenschaftliche Fakultät, Leibniz … - 2007

Numerous (high-tax) countries presume that multinational firms use their transfer-pricing policies to shift profits … strategic considerations. In a scenario with arm's-length regulation in two countries, we analyze the transfer-pricing policy of … a firm that uses the same transfer price for tax and managerial incentive purposes. Thus, the transfer-pricing policy is …

Persistent link: https://www.econbiz.de/10005464666

Sorting into outsourcing: Are profits taxed at a gorilla's arm's length?

Bauer, Christian J.; Langenmayr, Dominika - In: Journal of International Economics 90 (2013) 2, pp. 326-336

This article analyzes profit taxation according to the arm's length principle in a model where heterogeneous firms sort into foreign outsourcing. We show that multinational firms are able to shift profits abroad even if they fully comply with the tax code. This is because, in equilibrium,...

Persistent link: https://www.econbiz.de/10010679143