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 ; This version: March 17, 2018
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Authors: | Overesch, Michael ; Schenkelberg, Sabine ; Wamser, Georg |
Publisher: |
Munich : CESifo, Center for Economic Studies & Ifo Institute |
Subject: | effective tax rate | tax avoidance | tax reform | CFC rule | international taxation | pair matching | difference-in-differences analysis | Steuervermeidung | Tax avoidance | Multinationales Unternehmen | Transnational corporation | Steuerreform | Tax reform | USA | United States | Gewinnverlagerung | Income shifting | EU-Staaten | EU countries |
Extent: | 1 Online-Ressource (circa 55 Seiten) Illustrationen |
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Series: | CESifo working papers. - München : [Verlag nicht ermittelbar], ISSN 2364-1428, ZDB-ID 2065232-X. - Vol. no. 6960 |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper |
Language: | English |
Other identifiers: | hdl:10419/176979 [Handle] |
Classification: | F23 - Multinational Firms; International Business ; H26 - Tax Evasion ; H32 - Firm |
Source: | ECONIS - Online Catalogue of the ZBW |
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