Do US Firms Pay Less Tax than their European Peers? On Firm Characteristics, Profit Shifting Opportunities, and Tax Legislation as Determinants of Tax Differentials
Year of publication: |
2018
|
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Authors: | Overesch, Michael ; Schenkelberg, Sabine ; Wamser, Georg |
Publisher: |
Munich : Center for Economic Studies and ifo Institute (CESifo) |
Subject: | effective tax rate | tax avoidance | tax reform | CFC rule | international taxation | pair matching | difference-in-differences analysis |
Series: | CESifo Working Paper ; 6960 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 1018173145 [GVK] hdl:10419/176979 [Handle] RePec:ces:ceswps:_6960 [RePEc] |
Classification: | H26 - Tax Evasion ; H32 - Firm ; F23 - Multinational Firms; International Business |
Source: |
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Overesch, Michael, (2018)
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The effects of the tax cuts and jobs act on the tax-competitiveness of multinational corporations
Overesch, Michael, (2023)
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Tax differentials between US and European firms
Schenkelberg, Sabine, (2018)
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Overesch, Michael, (2018)
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Overesch, Michael, (2018)
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Tax Status and Tax Response Heterogeneity of Multinationals' Debt Finance
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