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Attracting profit shifting or fostering innovation? : on patent boxes and R&D subsidies

Haufler, Andreas; Schindler, Dirk - 2021

Persistent link: https://www.econbiz.de/10012806787

The taxation of foreign profits : a unified view

Devereux, Michael P.; Fuest, Clemens; Lockwood, Ben - 2013

Persistent link: https://www.econbiz.de/10009739639

On corporate tax asymmetries and neutrality

Panteghini, Paolo - 2000

This article discusses the effects of corporate tax asymmetries under investment irreversibility. We introduce a tax scheme where the tax base is given by the firm's return net of a rate of relief. When the firm's return is less than the imputation rate, however, no tax refunds are allowed....

Persistent link: https://www.econbiz.de/10009781551

Corporate taxes and multi-product exporters : theory and evidence from trade dynamics

Flach, Lisandra; Irlacher, Michael; Unger, Florian - 2019

This paper analyzes how exporters are affected by corporate tax reforms in destination markets. We introduce tax policy in a trade model of multi-product firms and show that producers face tougher competition in export markets with lower corporate tax rates. This competitive effect induces firms...

Persistent link: https://www.econbiz.de/10012060880

Falling corporate tax rates in the EU : is there a case for harmonisation?

Álvarez-Martínez, María T.; Barrios Cobos, Salvador; … - 2016

In a globalised world economy where capital is highly mobile governments are eager to attract foreign investors by lowering their corporate tax rates. EU countries have been particularly active in this respect given that capital can move freely across EU member states' borders thanks to reforms...

Persistent link: https://www.econbiz.de/10011981960

Corporate taxes and multi-product exporters : theory and evidence from trade dynamics

Flach, Lisandra; Irlacher, Michael; Unger, Florian - 2019

Persistent link: https://www.econbiz.de/10012064599

Tax loss carrybacks : investment stimulus versus misallocation

Bethmann, Inga; Jacob, Martin; Müller, Maximilian André - In: The accounting review : a publication of the American … 93 (2018) 4, pp. 101-125

Persistent link: https://www.econbiz.de/10011906598

Optimal debt bias in corporate income taxation

Simon, Jenny - 2015

. For risk-averse entrepreneurs, equity generates more surplus than debt, because it provides financing and insurance. A … government seeking to extract surplus from entrepreneurs would naturally tax equity-generated income more than debt …-generated income. I also establish a less obvious reason why the government might want to extract surplus from entrepreneurs. It is …

Persistent link: https://www.econbiz.de/10011350162

Jurisdictional tax rates : how the corporate tax system fuels concentration and inequality

Hager, Sandy Brian; Baines, Joseph - 2019

Corporate concentration in the United States has been on the rise in recent years, sparking a heated debate about its causes, consequences, and potential remedies. In this study, we examine a facet of public policy that has been largely neglected in current debates about concentration: corporate...

Persistent link: https://www.econbiz.de/10012124561

Essays on corporate income taxation and firm behavior

Letsche, Thomas - 2019

Persistent link: https://www.econbiz.de/10012130461