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Cross-border loss offset can fuel tax competition
Haufler, Andreas; Mardan, Mohammed - 2013
Following recent court rulings, cross-border loss compensation for multinational firms will likely be introduced, at … least in Europe. This paper analyzes the effects of introducing a coordinated cross-border tax relief in a setting where … cross-border loss compensation is likely to intensify tax competition when, following current international practice, the …
Persistent link: https://www.econbiz.de/10009720323
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Cross-border loss offset can fuel tax competition
Haufler, Andreas; Mardan, Mohammed - 2013
Following recent court rulings, cross-border loss compensation for multinational firms will likely be introduced, at … least in Europe. This paper analyzes the effects of introducing a coordinated cross-border tax relief in a setting where … cross-border loss compensation is likely to intensify tax competition when, following current international practice, the …
Persistent link: https://www.econbiz.de/10009691622
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Tax revenue losses through cross-border loss offset : an insurmountable hurdle for formula apportionment?
Mardan, Mohammed; Stimmelmayr, Michael - In: European economic review : EER 102 (2018), pp. 188-210
Persistent link: https://www.econbiz.de/10011975579
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Cross-border loss offset can fuel tax competition
Haufler, Andreas; Mardan, Mohammed - 2013
Persistent link: https://www.econbiz.de/10010358577
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Cross-Border Loss Offset Can Fuel Tax Competition
Haufler, Andreas - 2013
Following recent court rulings, cross-border loss compensation for multinational firms will likely be introduced, at … least in Europe. This paper analyzes the effects of introducing a coordinated cross-border tax relief in a setting where … cross-border loss compensation is likely to intensify tax competition when, following current international practice, the …
Persistent link: https://www.econbiz.de/10013087272
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Cross-border loss offset and formulary apportionment : how do they affect multijurisdictional firm investment spending and interjurisdictional tax competition?
Gérard, Marcel; Weiner, Joann Martens - 2003
Motivated by the EU Commission s suggested company tax reforms, this paper investigates how cross-border loss offset … cross-border loss offset mitigates both the reactions of a multijurisdictional firm to tax changes and the amount of tax …
Persistent link: https://www.econbiz.de/10011509337
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Profit tax competition and formula apportionment
Pethig, Rüdiger; Wagener, Andreas - 2003
We analyse tax competition with corporate profit taxes in a common market where tax revenues are allocated according to an apportionment formula. As a general rule, tax competition is sharper the higher is the tax elasticity of the apportionment formula which, in turn, depends on the properties...
Persistent link: https://www.econbiz.de/10011525282
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Profit tax competition and formula apportionment
Pethig, Rüdiger; Wagener, Andreas - 2003
We analyse tax competition with corporate income taxes in a common market where tax revenues are allocated according to an apportionment formula. Generally, tax competition is sharper (i.e., equilibrium tax rates are lower) the more tax-elastic is the apportionment formula. This depends on the...
Persistent link: https://www.econbiz.de/10011509377
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Profit tax competition and formula apportionment
Pethig, Rüdiger; Wagener, Andreas - In: International tax and public finance 14 (2007) 6, pp. 631-655
Persistent link: https://www.econbiz.de/10003559407