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Corporate taxes, patent shifting and anti-avoidance rules : empirical evidence

Baumann, Martina; Böhm, Tobias; Knoll, Bodo; Riedel, Nadine - 2018

draws on the universe of patent applications to the European Patent Office linked with data on multinational entities (MNEs …) in Europe. Four findings emerge: Firstly, patent holdings are distorted towards low-tax countries. Secondly, patent … sort high-value (low-value) patents to low-tax (high-tax) countries. Fourthly, the propensity to locate patent ownership in …

Persistent link: https://www.econbiz.de/10011819342

Tax competition and profit shifting : on the relationship between personal and corporate tax rates

Fuest, Clemens; Weichenrieder, Alfons J. - 2002

The residence-based taxation of interest income in the EU faces the difficulty that taxpayers may evade taxation by holding bank accounts in other countries. The EU therefore makes considerable efforts to achieve cooperation among EU member states in order to improve tax enforcement. The present...

Persistent link: https://www.econbiz.de/10011541078

Tax Competition and Profit Shifting : On the Relationship between Personal and Corporate Tax Rates

Fuest, Clemens; Weichenrieder, Alfons J. - 2021

Persistent link: https://www.econbiz.de/10013320356

Corporate taxation and the quality of research and development

Ernst, Christof; Richter, Katharina; Riedel, Nadine - 2013

corporate patent applications to the European patent office, we find that a low tax rate on patent income is instrumental in …

Persistent link: https://www.econbiz.de/10009712437

Corporate taxation and the quality of research and development

Ernst, Christof; Richter, Katharina; Riedel, Nadine - 2013

corporate patent applications to the European patent office, we find that a low tax rate on patent income is instrumental in …

Persistent link: https://www.econbiz.de/10010291886

Corporate Taxation and the Quality of Research and Development

Ernst, Christof; Richter, Katharina; Riedel, Nadine - CESifo - 2013

corporate patent applications to the European patent office, we find that a low tax rate on patent income is instrumental in …

Persistent link: https://www.econbiz.de/10010627560

Corporate taxes, patent shifting, and anti-avoidance rules : empirical evidence

Baumann, Martina; Boehm, Tobias; Knoll, Bodo; Riedel, Nadine - In: Public finance review : PFR 48 (2020) 4, pp. 467-504

Persistent link: https://www.econbiz.de/10012230897

Estimating the costs of international corporate tax avoidance : the case of the Czech Republic

Jansky, Petr - 2016

International corporate tax avoidance by multinational enterprises likely lowers the Czech Republic's corporate income tax revenue, but it is not clear by how much. To clarify this I first review existing estimates of the costs of international corporate tax avoidance to government revenue...

Persistent link: https://www.econbiz.de/10011568602

Global distribution of revenue loss from tax avoidance : re-estimation and country results

Cobham, Alex; Janský, Petr - International Centre for Tax and Development - 2017

International corporate tax is an important source of government revenue, especially in lower-income countries. An important recent study of the scale of this problem was carried out by International Monetary Fund researchers Ernesto Crivelli, Ruud De Mooij, and Michael Keen. We first...

Persistent link: https://www.econbiz.de/10011622320

Revenue losses from corporate tax avoidance : estimations from the UNU-WIDER Government Revenue Dataset

Chiari, Alessandro - 2022

Corporate profit shifting to tax havens negatively impacts corporate tax revenue, particularly in low-income countries. Two studies published in 2016 and 2018 have proven this correlation using data from 2013. In this paper, I use the most recent version of the UNU-WIDER Government Revenue...

Persistent link: https://www.econbiz.de/10013461110

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