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Competitive Externalities of Tax Cuts
Donohoe, Michael P. - 2020
We examine how tax cuts that benefit some firms are related to the economic performance of their direct competitors. Consistent with tax cuts decreasing the cost of initiating competitive strategies, we find that a decrease in the tax burden for only a certain group of firms in the U.S. economy...
Persistent link: https://www.econbiz.de/10012851141
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The Connection between Competitiveness and International Taxation
Knoll, Michael S. - 2012
competition between firms to be profitable and grow by acquiring productive assets. The other conception focuses on the … competition between states to attract investment capital and people by varying their regulations.Those two conceptions of …
Persistent link: https://www.econbiz.de/10013100469
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Competition for FDI and Profit Shifting
Ma, Jie - 2015
When countries compete for the location of a new multinational plant they need to be aware of the profit shifting opportunities this new plant creates for the global multinational firm. By modelling explicitly the multinational's intra-firm transactions, we show that the home market advantage...
Persistent link: https://www.econbiz.de/10013029510
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Competitive externalities of tax cuts
Donohoe, Michael P.; Jang, Hansol; Lisowsky, Petro - In: Journal of accounting research 60 (2022) 1, pp. 201-259
Persistent link: https://www.econbiz.de/10012820428
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The Effect of the Tax Cuts and Jobs Act of 2017 on Corporate Investment
Markarian, Garen; Crawford, Steve - 2022
This study examines the impact of the Tax Cuts and Jobs Act of 2017 (TCJA) on U.S. corporate investment. We examine U.S. firms and compare them to Canadian firms from 2017 to 2019 in a multivariate firm fixed-effects difference-in-differences analysis. Our results indicate that investment...
Persistent link: https://www.econbiz.de/10014236652
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Fiscal Equalization and the Tax Structure
Holm-Hadulla, Federic - 2021
taxation serves as a Pigouvian intervention to correct externalities. The empirical analysis supports redistribution between …
Persistent link: https://www.econbiz.de/10013315380
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Duopolistic Competition, Taxes and the Arm'S-Length Principle
Korn, Evelyn - 2006
tighter transfer-pricing rules may help firms to defuse competition and to increase their profits and that non-compliance to …
Persistent link: https://www.econbiz.de/10012734912
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Capital mobility and tax competition : a survey
Fuest, Clemens; Huber, Bernd; Mintz, Jack M. - 2003
problem of tax competition and financial arbitrage. …
Persistent link: https://www.econbiz.de/10011507954
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Pass-through and competition : the impact of soft drink taxes as seen through Mexican supermarkets
Campos Vázquez, Raymundo M.; Medina Cortina, Eduardo M. - In: Latin American economic review : LAER ; official … 28 (2019), pp. 1-23
soft drinks. This study evaluates the pass-through of the tax, the influence on the tax of competition among different … competition faced by each store and find that with greater competition in the relevant market, there is less overall pass … greatest competition, the pass-through effect is perfect shifting. We also find that markets with greater competition show a …
Persistent link: https://www.econbiz.de/10012029606
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Competition for FDI and profit shifting
Ma, Jie; Raimondos-Møller, Pascalis - 2015
When countries compete for the location of a new multinational plant they need to be aware of the profit shifting opportunities this new plant creates for the global multinational firm. By modelling explicitly the multinational's intra-firm transactions, we show that the home market advantage...
Persistent link: https://www.econbiz.de/10010469981