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Cross-border loss offset can fuel tax competition
Haufler, Andreas; Mardan, Mohammed - 2013
Following recent court rulings, cross-border loss compensation for multinational firms will likely be introduced, at … cross-border loss compensation is likely to intensify tax competition when, following current international practice, the … parent firm's home country bases the tax rebate for a loss-making subsidiary on its own tax rate. In equilibrium, tax revenue …
Persistent link: https://www.econbiz.de/10009720323
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Cross-border loss offset can fuel tax competition
Haufler, Andreas; Mardan, Mohammed - 2013
Following recent court rulings, cross-border loss compensation for multinational firms will likely be introduced, at … cross-border loss compensation is likely to intensify tax competition when, following current international practice, the … parent firm's home country bases the tax rebate for a loss-making subsidiary on its own tax rate. In equilibrium, tax revenue …
Persistent link: https://www.econbiz.de/10009691622
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Cross-border loss offset can fuel tax competition
Haufler, Andreas; Mardan, Mohammed - 2013
Persistent link: https://www.econbiz.de/10010358577
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Competition for FDI and Profit Shifting : On the Effects of Subsidies and Tax Breaks
Amerighi, Oscar - 2013
We investigate competition for FDI within a region when a foreign multinational firm can profitably exploit differences in statutory corporate tax rates by shifting taxable profits to lower-tax jurisdictions. In such framework we show that targeted tax competition may lead to higher welfare for...
Persistent link: https://www.econbiz.de/10013073169
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Strategic trade policy through the tax system
Becker, Johannes - 2010
If conventional instruments of strategic trade policy are unavailable, the system of foreign profit taxation and transfer price guidelines may serve as surrogate policy instruments. In this paper, I consider a model where firms from two countries compete with each other on a third market. I...
Persistent link: https://www.econbiz.de/10003970345
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Cross-border loss offset can fuel tax competition
Haufler, Andreas; Mardan, Mohammed - 2013
Following recent court rulings, cross-border loss compensation for multinational firms will likely be introduced, at … cross-border loss compensation is likely to intensify tax competition when, following current international practice, the … parent firm's home country bases the tax rebate for a loss-making subsidiary on its own tax rate. In equilibrium, tax revenue …
Persistent link: https://www.econbiz.de/10010291557
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Cross-border loss offset can fuel tax competition
Haufler, Andreas; Mardan, Mohammed - In: Journal of economic behavior & organization : JEBO 106 (2014), pp. 42-61
Persistent link: https://www.econbiz.de/10010498869
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Asymmetric capital tax competition with profit shifting
Stöwhase, Sven - 2004
This paper analyses capital tax competition between jurisdictions of different size when multinational firms can shift some fraction of their tax base between them. For the case of revenue maximizing governments, we show that introducing profit shifting will not generally increase downward...
Persistent link: https://www.econbiz.de/10010440459
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Tax Revenue Losses Through Cross-Border Loss Offset : An Insurmountable Hurdle for Formula Apportionment?
Mardan, Mohammed - 2017
-border loss offset inherent to formula apportionment. In the medium run, in which only firms can adjust their strategies, tax …, contrary to output factors, input factors provide an insurance against tax revenue shortfalls due to loss-making affiliates …
Persistent link: https://www.econbiz.de/10012960117
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Tax revenue losses through cross-border loss offset : an insurmountable hurdle for formula apportionment?
Mardan, Mohammed; Stimmelmayr, Michael - 2017
-border loss offset inherent to formula apportionment. In the medium run, in which only firms can adjust their strategies, tax …, contrary to output factors, input factors provide an insurance against tax revenue shortfalls due to loss-making affiliates. …
Persistent link: https://www.econbiz.de/10011611957