Similar Search Results

Equilibria and location choice in corporate tax regimes

Niu, Ben - In: Public finance review : PFR 47 (2019) 2, pp. 433-458

Persistent link: https://www.econbiz.de/10011979436

Multinational financial structure and tax competition

Wrede, Matthias - In: Swiss journal of economics and statistics 149 (2013) 3, pp. 381-404

This paper analyzes tax competition when welfare maximizing jurisdictions levy source-based corporate taxes and multinational enterprises choose tax-efficient capital-to-debt ratios. Under separate accounting, multinationals shift debt from low-tax to high-tax countries. The Nash equilibrium of...

Persistent link: https://www.econbiz.de/10010193786

Anti profit-shifting rules and foreign direct investment

Büttner, Thiess; Overesch, Michael; Wamser, Georg - 2014

This paper explores the effects of tax provisions aimed at restricting multinationals' tax planning on foreign direct investment (FDI). Using a unique dataset which allows us to observe the worldwide activities of a large panel of multinational firms, we test how limitations of interest tax...

Persistent link: https://www.econbiz.de/10010257227

First the stick, then the carrot? : a cross-country evaluation of the OECD's initiative against harmful tax competition

Grottke, Markus; Kittl, Maximilian - 2016

In 1998 the OECD launched one of the most comprehensive initiatives ever to combat harmful tax competition. The following paper analyzes how companies' investment activities in tax havens are associated with the three most salient elements of the OECD initiative. Our analysis is based on a U.S....

Persistent link: https://www.econbiz.de/10011848745

Taxes, mobile vapital, and rconomic fynamics in a globalising world

Bretschger, Lucas - 2008

This contribution provides evidence for the hypothesis that trade increases growth through its curbing effect on capital taxes. The analysed trade-growth channel includes a negative impact of openness on corporate taxes and a negative effect of taxes on growth. The paper explores the two steps...

Persistent link: https://www.econbiz.de/10011793188

Does globalization restrict budgetary autonomy? : a multidimensional approach

Heinemann, Friedrich - 1999

Does globalization restrict the leeway for national budgetary policy? With the help of cluster and discriminant … dimensions are included in the analysis: tax structure, expenditure structure, public debt and budget size. Globalization as a … globalization does indeed matter for government budgets. However, substantial room for an individual national policy particularly in …

Persistent link: https://www.econbiz.de/10011442854

Does globalization affect taxation policies? : evidence from Turkey

Nacar, Birsen; Karabacak, Yakup - In: Applied economics letters 30 (2023) 12, pp. 1627-1630

Persistent link: https://www.econbiz.de/10014304883

Saving Europe? : The Unpleasant Arithmetic of Fiscal Austerity in Integrated Economies

Mendoza, Enrique G. - 2014

What are the macroeconomic effects of tax adjustments in response to large public debt shocks in highly integrated economies? The answer from standard closed-economy models is deceptive, because they underestimate the elasticity of capital tax revenues and ignore cross-country spillovers of tax...

Persistent link: https://www.econbiz.de/10013043953

The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond

Clausing, Kimberly A. - 2016

This paper estimates the effect of profit shifting on corporate tax base erosion for the United States. Using Bureau of Economic Analysis survey data on U.S. multinational corporations over the period 1983 to 2012, the analysis estimates the sensitivity of foreign incomes to tax burdens for...

Persistent link: https://www.econbiz.de/10013003095

Profit shifting by EU banks : evidence from country-by-country reporting

Fatica, Serena; Gregori, Wildmer Daniel - 2018

We investigate profit shifting by the largest and systemically relevant European multinational banks using new data made available through country-by-country reporting for the financial years 2014-2016. We capture tax incentives for income shifting using a multilateral tax differential between...

Persistent link: https://www.econbiz.de/10012054765