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Corporate Profit Shifting and the Role of Tax Havens : Evidence from German Country-by-Country Reporting Data
Fuest, Clemens; Hugger, Felix; Neumeier, Florian - 2021
annual tax base loss for Germany amounts to EUR 5.4 billion. Adding estimates of profit shifting by multinationals not … covered by the CbC data yields an overall estimate for profits shifted out of Germany to tax havens of EUR 19.1 billion per … year, corresponding to 4.3% of the profits reported by these firms in Germany. This implies a tax revenue loss due to …
Persistent link: https://www.econbiz.de/10013250044
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Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data
Fuest, Clemens; Hugger, Felix Sebastian; Neumeier, Florian - In: Journal of economic behavior & organization : JEBO 194 (2022), pp. 454-477
Persistent link: https://www.econbiz.de/10013193449
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Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data
Fuest, Clemens; Hugger, Felix; Neumeier, Florian - 2021
annual tax base loss for Germany amounts to EUR 5.4 billion. Adding estimates of profit shifting by multinationals not … covered by the CbC data yields an overall estimate for profits shifted out of Germany to tax havens of EUR 19.1 billion per … year, corresponding to 4.3% of the profits reported by these firms in Germany. This implies a tax revenue loss due to …
Persistent link: https://www.econbiz.de/10012417748
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Corporate taxes and multi-product exporters : theory and evidence from trade dynamics
Flach, Lisandra; Irlacher, Michael; Unger, Florian - In: Journal of international economics 132 (2021), pp. 1-27
Persistent link: https://www.econbiz.de/10013168520
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Profit Shifting and Investment Effects : The Implications of Zero-Taxable Profits
Koethenbuerger, Marko - 2018
Recent empirical research documents a tendency of affiliates of multinational enterprises to bunch around zero reported profit. Setting up a model that allows for profitable and loss-making affiliates of multinationals, we show that profit shifting to a low-tax country as well as a loss-related,...
Persistent link: https://www.econbiz.de/10012921411
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Profit shifting and industrial heterogeneity
Barriosand, Salvador; D'Andria, Diego - In: CESifo economic studies : a joint initiative of the … 66 (2020) 2, pp. 134-156
Persistent link: https://www.econbiz.de/10012312821
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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
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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/10012064599
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Finanzierung kommunaler Investitionen : Darstellung
Albers, Heinrich (ed.); Claus, Dieter (contributor) - 2007 - 3., aktualisierte Aufl.
Persistent link: https://www.econbiz.de/10003417121
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Finanzierung von Wachstumsunternehmen : Grundlagen - Finanzierungsquellen - Praxisbeispiele
Brettel, Malte; Rudolf, Markus; Witt, Peter - 2005 - 1. Aufl.
Persistent link: https://www.econbiz.de/10002362948