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This study aims to quantify the impact of the global minimum corporate tax rate - a pillar of the OECD's reform of international taxation - on cross-border mergers and acquisitions (M&A) involving large multinational enterprises (MNEs). First, the influence of differences in capital taxation on...
Persistent link: https://www.econbiz.de/10014279899
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/10013428253
This paper estimates the size and macroeconomic effects of base erosion and profit shifting (BEPS) using a computable general equilibrium model designed for corporate taxation and multinationals. Our central estimate of the impact of BEPS on corporate tax losses for the EU amounts to €36...
Persistent link: https://www.econbiz.de/10012924347
competition (NSC), ensued by European integration and globalization, is presented as a mechanism for overcoming national policy …
Persistent link: https://www.econbiz.de/10012766909
States. Chapters discuss the reform of tax laws that are central to economic globalization, including tax incentives for …
Persistent link: https://www.econbiz.de/10014161475
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