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Higher taxes on less elastic goods? : evidence from German municipalities
Blesse, Sebastian; Doerrenberg, Philipp; Rauch, Anna - 2018
German municipalities have substantial autonomy in setting taxes on two distinct tax bases: business profits and property values. We use this setting and a two-step approach to explore whether implemented tax policy is consistent with the seminal inverse-elasticity rule. First, we estimate the...
Persistent link: https://www.econbiz.de/10011900011
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The impact of internet penetration on corporate income tax filing in South Africa
Lediga, Collen - 2020
internet access in the country, could have contributed to the less impact of the introduced administrative intervention … increase in the fraction of household areas with internet access by 10 percentage points, raises the fraction of businesses … introduction of e-filing services for tax returns submission, is dependent on the internet coverage of the area. …
Persistent link: https://www.econbiz.de/10012254879
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Do higher corporate taxes reduce wages? : micro evidence from Germany
Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2013 - This version: May 3, 2013
Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages. We circumvent these problems by using an 11-year panel of data on 11,441 German municipalities' tax rates, 8 percent of which change each year, linked to administrative matched...
Persistent link: https://www.econbiz.de/10009762793
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Large and Influential : Firm Size and Governments’ Corporate Tax Rate Choice?
Böhm, Tobias - 2020
Theory suggests that large firms are more likely to engage in lobbying behaviour and have better bargaining positions against their host governments than smaller entities. Conditional on jurisdiction size, public policy choices are thus predicted to depend on the shape of a jurisdiction's firm...
Persistent link: https://www.econbiz.de/10012839439
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Improving public sector efficiency for more inclusive growth in Latvia
Klein, Caroline; Price, Robert W. - 2015
This working paper explores avenues to improve public sector efficiency in Latvia, a catching-up and ageing economy where spending needs are large. Ensuring that spending allocated to core services (e.g. education, healthcare) is adequate to achieve convergence of policy outcomes to OECD upper...
Persistent link: https://www.econbiz.de/10011399630
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An Assessment of Global Formula Apportionment
De Mooij, Ruud A. - 2019
Formula apportionment as a way to attribute taxable profits of multinationals across jurisdictions is receiving increased attention. This paper reviews existing literature and discusses experiences in selective federal states to evaluate the economic properties of formula apportionment relative...
Persistent link: https://www.econbiz.de/10012859856
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The effect of the formula apportionment of the common consolidated corporate tax base on tax revenue in the Slovak Republic
Domonkos, Tomáš; Domonkos, Štefan; Dolinajcová, … - In: Ekonomický časopis : časopis pre ekonomickú … 61 (2013) 5, pp. 453-467
Persistent link: https://www.econbiz.de/10010364247
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Corporate profitability and effective tax rate : the enforcement effect of large taxpayer units
Tennant, Sandria N.; Tracey, Marlon R. - In: Accounting and business research 49 (2019) 3, pp. 342-361
Persistent link: https://www.econbiz.de/10012225848
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Customer concentration, tax collection intensity, and corporate tax avoidance
Cao, Yue; Hu, Xinyu; Lu, Yu; Su, Jun - In: Emerging markets, finance & trade : a journal of the … 56 (2020) 11, pp. 2563-2593
Persistent link: https://www.econbiz.de/10012262866
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Implementation of common consolidated corporate tax base and its implications for non-participating country : a case study for the Czech Republic
Solilova, Veronika; Nerudová, Danuše - In: Ekonomický časopis : časopis pre ekonomickú … 64 (2016) 3, pp. 282-298
Persistent link: https://www.econbiz.de/10011522920