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Formula apportionment or separate accounting? : tax-induced distortions of multinationals' locational investment decisions
Ortmann, Regina; Pummerer, Erich - 2015
in Europe in the past years. The reason is that the EU Member States are striving to implement a common European tax … shifting, we find the introduction of a tax allocation system based on FA in Europe could lead to a severe shift of economic …
Persistent link: https://www.econbiz.de/10011430530
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Investitionsentscheidungen unter Berücksichtigung der Finanzierungsbeziehungen bei Besteuerung einer multinationalen Unternehmung nach dem Einheitsprinzip
Dietrich, Maik (contributor) - 2007
Beitrag thematisiert erstmals die Frage, inwiefern ein solches Steuerregime auf unternehmerische Investitionsentscheidung … wirkt, wenn die Finanzierungsentscheidung simultan zu treffen ist. -- Investitionsentscheidung ; Finanzierungsentscheidung …
Persistent link: https://www.econbiz.de/10003567133
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Innovationen und asymmetrische Besteuerung : Theoretische Analyse und empirische Untersuchung der Zusammenhänge in Europa
Lüken, Jan - 2016
-- Steuern, Innovationen, Entrepreneurship und Wachstum -- Empirische Analyse der Innovationsaktivität in Europa. … Steuersystemen – die Anreize für inkrementelle Innovationen steigen sogar unter Umständen. Empirisch zeigt sich, dass es in Europa … Europa Die Zielgruppen • Dozierende und Studierende der BWL und VWL mit Schwerpunkt Finanzwissenschaft, Politische Ökonomik …
Persistent link: https://www.econbiz.de/10014019741
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Interjurisdictional allocation of the tax base : production implications of formula apportionment and unitary taxation
Brean, Donald J. S.; Bird, Richard M. - 1986
Persistent link: https://www.econbiz.de/10000963917
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The economics of corporate and business tax reform
Dharmapala, Dhammika - 2016
The reform of corporate and business taxation is central to current tax policy debates in the United States. This paper provides a framework for analyzing reform proposals by describing the lessons from current economic research for business tax reform, addressing both international and domestic...
Persistent link: https://www.econbiz.de/10011454042
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Profit-sharing rules and the taxation of multinational Internet platforms
Bloch, Francis; Demange, Gabrielle - 2019
This paper analyzes taxation of an Internet platform attracting users from different jurisdictions. When corporate income tax rates are different in the two jurisdictions, the platform distorts prices and outputs in order to shift profit to the low-tax country. We analyze the comparative statics...
Persistent link: https://www.econbiz.de/10012064472
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Formula apportionment : factor allocation and tax avoidance
Eichfelder, Sebastian; Hechtner, Frank; Hundsdoerfer, Jochen - 2015
This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the...
Persistent link: https://www.econbiz.de/10011392137
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Tax revenue losses through cross-border loss offset : an insurmountable hurdle for formula apportionment?
Mardan, Mohammed; Stimmelmayr, Michael - 2017
This paper analyzes the relevance of firm losses for tax revenues and welfare when switching from separate accounting to a system of tax base consolidation with formula apportionment. We find that a system change unambiguously decreases tax revenues in the short run, in which neither firms nor...
Persistent link: https://www.econbiz.de/10011611957
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Diskriminierende Unternehmensbesteuerung und Standortwettbewerb
Geiken, Christian - 2015
Diese Arbeit beschäftigt sich mit verschiedenen Aspekten einer diskriminierenden Unternehmensbesteuerung und betrachtet dabei unter anderem die Optimalität eines solchen Steuersystems aus einer finanzwissenschaftlichen Perspektive.
Persistent link: https://www.econbiz.de/10010530770