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  • Search: subject_exact:"Steuerharmonisierung"
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Year of publication
Subject
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Steuerharmonisierung 2,162 Tax harmonization 1,903 EU-Staaten 1,105 EU countries 1,084 Theorie 538 Steuerwettbewerb 531 Theory 514 Tax competition 498 Umsatzsteuer 307 Sales tax 268 Unternehmensbesteuerung 248 Corporate taxation 228 Welt 228 World 224 Steuerpolitik 222 Körperschaftsteuer 214 Kapitalertragsteuer 212 EU-Steuerrecht 198 Corporate income tax 196 Capital income tax 195 Tax policy 195 EU tax law 191 EU-Binnenmarkt 172 Europäische Union 170 Internationales Steuerrecht 169 Single European market 167 International tax law 156 Deutschland 140 Verbrauchsteuer 124 Multinationales Unternehmen 123 Germany 117 Doppelbesteuerung 113 Excise tax 112 Double taxation 107 Transnational corporation 100 USA 96 United States 90 Steuerrecht 81 Europäische Gemeinschaften 80 Steuerreform 77
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Online availability
All
Free 467 Undetermined 171 CC license 13
Type of publication
All
Book / Working Paper 1,279 Article 878 Journal 5
Type of publication (narrower categories)
All
Article in journal 656 Aufsatz in Zeitschrift 656 Graue Literatur 432 Non-commercial literature 432 Working Paper 344 Arbeitspapier 310 Aufsatz im Buch 175 Book section 175 Hochschulschrift 135 Thesis 94 Amtsdruckschrift 88 Government document 88 Collection of articles of several authors 79 Sammelwerk 79 Konferenzschrift 67 Bibliografie enthalten 46 Bibliography included 46 Conference proceedings 42 Dissertation u.a. Prüfungsschriften 39 Aufsatzsammlung 18 Article 15 Gesetz 9 Law 9 Mehrbändiges Werk 8 Multi-volume publication 8 Advisory report 7 Gutachten 7 Rezension 6 Collection of articles written by one author 4 Forschungsbericht 4 Research Report 4 Sammlung 4 Amtliche Publikation 3 Bibliografie 3 No longer published / No longer aquired 3 Quelle 3 Bibliography 2 Case study 2 Conference paper 2 Fallstudie 2
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Language
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English 1,388 German 557 French 68 Spanish 68 Italian 23 Undetermined 20 Russian 9 Dutch 7 Polish 6 Danish 3 Norwegian 3 Swedish 3 Bulgarian 2 Czech 2 Croatian 2 Hungarian 2 Lithuanian 1 Portuguese 1 Chinese 1
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Author
All
Haufler, Andreas 48 Keen, Michael 33 Razin, Asaf 28 Schjelderup, Guttorm 24 Genser, Bernd 23 Spengel, Christoph 22 Cnossen, Sijbren 20 Fuest, Clemens 19 Sørensen, Peter Birch 19 Parsche, Rüdiger 18 Devereux, Michael P. 17 Itaya, Jun-ichi 17 Konrad, Kai A. 17 Eggert, Wolfgang 16 Frenkel, Jacob A. 15 Tsadḳah, Efrayim 13 López-García, Miguel-Ángel 12 Van Ypersele, Tanguy 12 Yamaguchi, Chikara 12 Bovenberg, Ary Lans 11 Lahiri, Sajal 11 Mooij, Ruud A. de 11 Okamura, Makoto 11 Thisse, Jacques-François 11 Boss, Alfred 10 Fehr, Hans 10 Jacobs, Otto H. 10 Mintz, Jack M. 10 Symansky, Steven A. 10 Terra, Ben J. M. 10 Kraeusel, Jörg 9 Schindler, Dirk 9 Vrijburg, Hendrik 9 Weichenrieder, Alfons J. 9 Bradford, David F. 8 Eichner, Thomas 8 Gordon, Roger H. 8 Herzig, Norbert 8 Huber, Bernd 8 Nielsen, Søren Bo 8
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Institution
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OECD 58 Europäische Kommission 24 National Bureau of Economic Research 18 Europäische Union / Rat 13 Institut Finanzen und Steuern 7 Europäische Gemeinschaften / Rat 5 Europäische Kommission / Unabhängiger Sachverständigenausschuss zur Unternehmensbesteuerung 5 Bund der Steuerzahler 4 Europa-Institut <Saarbrücken> / Sektion Rechtswissenschaft 4 European Commission / Directorate-General for Taxation and Customs Union 4 Europäische Gemeinschaften / Kommission 4 Deutsche Steuerjuristische Gesellschaft 3 Economisti Associati 3 Europa-Institut <Saarbrücken> 3 European Commission / Joint Research Centre 3 Europäische Kommission / Generaldirektion Steuern und Zollunion 3 Europäisches Parlament / Generaldirektion Ausschüsse und Interparlamentarische Delegationen / Ausschuss für Wirtschaft, Währung und Industriepolitik 3 Institute for Fiscal Studies 3 Instituto de Estudios Fiscales 3 International Monetary Fund 3 Binder Dijker Otte & Co. <Brüssel> 2 Canadian Tax Foundation 2 Centro de Economía Internacional <Buenos Aires> 2 Christian-Albrechts-Universität zu Kiel / Institut für Weltwirtschaft 2 Conference on Tax Reforms and Tax Harmonization: Public Choice versus Public Finance <1993, Linz> 2 Deutschland / Ursprungslandkommission 2 Ernst & Young 2 European Commission / Directorate General Taxation and Customs Union / Tax Policy / VAT and other Turnover Taxes 2 European Parliament / Directorate-General for Research of the European Parliament 2 Europäische Gemeinschaften / Unabhängiger Sachverständigenausschuß zur Unternehmensbesteuerung 2 Europäische Kommission / Generaldirektion Audiovisuelle Medien, Information, Kommunikation, Kultur 2 Europäischer Wirtschafts- und Sozialausschuss 2 Europäisches Parlament / Generaldirektion Wissenschaft / Direktion Weiterbehandlung der Parlamentsakte 2 Fachinstitut der Steuerberater 2 Gesellschaft für Wirtschafts- und Sozialwissenschaften / Ausschuß für Unternehmensrechnung 2 Institutt for Samfunnsøkonomi <Bergen, Norwegen> 2 International Seminar in Public Economics 2 Internationale Vereinigung für Steuerrecht 2 Internationaler Währungsfonds / Research Department 2 Oxford International Tax Group 2
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Published in...
All
International Trade by Commodity Statistics 47 CESifo working papers 38 International tax and public finance 29 Kom / Kommission der Europäischen Gemeinschaften 29 European taxation : official journal of the Confédération Fiscale Européenne 19 NBER working paper series 17 Hacienda pública española : review of public economics 16 Intertax : international tax review 16 Journal of public economics 16 Working paper / National Bureau of Economic Research, Inc. 16 EC tax review 15 NBER Working Paper 15 CESifo Working Paper Series 13 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 13 National tax journal 13 Working paper series 13 CESifo Working Paper 12 European economic review : EER 12 FinanzArchiv : European journal of public finance 12 Finanzwissenschaftliche Schriften 12 Umsatzsteuer- und Verkehrsteuer-Recht : UVR 12 Discussion paper / Centre for Economic Policy Research 11 IMF working paper 11 International VAT monitor : a global guide to sales taxation 11 Working paper 11 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 10 IMF working papers 10 Steuer, Wirtschaft und Recht : SWR 9 Vorträge, Reden und Berichte aus dem Europa-Institut, Sektion Rechtswissenschaft 9 UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis 8 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 8 Der Betrieb 7 Diskussionsbeiträge / 2 7 Europe <Luxembourg> / Dokumente 7 Europäische Hochschulschriften / 5 7 Hefte zur internationalen Besteuerung 7 Regional science & urban economics 7 Series on international taxation 7 Stellungnahmen und Berichte WSA / Wirtschafts- und Sozialausschuß der Europäischen Gemeinschaften 7 Vierteljahrshefte zur Wirtschaftsforschung 7
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Source
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ECONIS (ZBW) 2,001 USB Cologne (EcoSocSci) 87 EconStor 53 RePEc 12 ArchiDok 6 USB Cologne (business full texts) 2 Other ZBW resources 1
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Showing 1 - 50 of 2,162
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Does inter-municipal cooperation reduce the intensity of tax competition? : Evidence on inter-local industrial parks in Germany
Bischoff, Ivo; Das, Sourav; Kosfeld, Reinhold - In: European journal of political economy 87 (2025), pp. 1-24
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International institutions in global tax governance
Stewart, Miranda - In: Journal of international economic law 27 (2024) 4, pp. 618-623
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The billionaire tax : a (modest) proposal for the 21st century
Zucman, Gabriel - 2024
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Cooperation in international taxation : two-pillar solution in BRICS countries
Dash, Priyadarshi; Barman, Arpit - 2024
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Wealth tax mobility and tax coordination
Agrawal, David R.; Foremny, Dirk; Martínez-Toledano, Clara - 2024
We study the effects of decentralized wealth taxation on mobility and the effectiveness of tax coordination at mitigating tax competition. We exploit the reintroduction of the Spanish wealth tax, after which all regions except Madrid levied positive tax rates. We find the mobility responses to...
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Does e-commerce ease or intensify tax competition? : destination principle versus origin principle
Aiura, Hiroshi; Ogawa, Hikaru - In: International tax and public finance 31 (2024) 3, pp. 702-735
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Harmonizing fiscal policy : indirect taxes and global public goods
López-García, Miguel-Ángel - In: Review of international economics 32 (2024) 5, pp. 2095-2104
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Has the time come for excess profit taxes?
Hebous, Shafik - 2023
Excess profit taxes (EPTs) emerge as an option to contribute to the extra needed revenues, avoiding a general increase in corporate tax rates, while having the prospect to serve as a gateway to converge toward a permanent efficient rent tax instaed of the corporate income tax. General unilateral...
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The Global Corporate Minimum Tax : A Cure or Not?
Mintz, Jack - 2023
This paper examines how the corporate income tax base is to be shared with the proposed global corporate minimum tax, which has been agreed to by more than 130 countries. The aim of the global minimum tax is to reduce the incentive for profit shifting by putting a floor on corporate tax rates so...
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European Tax Law, Chapter [X] – Company Tax Proposals and Tax Policy Initiatives
de Wilde, Maarten Floris - 2023
The paper discusses the European Commission’s tax policy agenda in business income taxation and the ongoing legislative initiatives in this regard as per early 2022. The focus is on the Commission Communication titled ‘Business Taxation for the 21st Century’ of 18 May 2021 and the...
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International Tax Competition and Coordination with a Global Minimum Tax
Devereux, Michael P. - 2023
This paper investigates the incentives for countries to implement and maintain the global minimum tax introduced by the G20/OECD’s Inclusive Framework 2021 agreement: Pillar 2. It argues that the agreement has sufficient elements to create incentives for large headquarters countries to...
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Vom Steuerwettbewerb zur koordinierten globalen Unternehmensbesteuerung? : Trends, Perspektiven und Belastungswirkungen
Bührle, Theresa; Nicolay, Katharina; Spengel, Christoph; … - Stiftung Familienunternehmen - 2023
Die Forscher des ZEW Mannheim rund um Professor Christoph Spengel kommen zu folgendem Ergebnis: Der Steuerwettbewerb hat sich abgeschwächt. Bestimmte Instrumente gegen die Gewinnverlagerung wirken. Das führt aber bisher nicht zu einer Angleichung der Steuersätze auf niedrigerem Niveau.
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Global taxation and national welfare states
Jha, Priyaranjan; Mukherjee, Rahul - 2023
This paper studies the effects of globalization on the ability of governments to generate tax revenues for the financing of national welfare states. In this context, it summarizes the theoretical predictions of various economic models of tax competition between countries and discusses the role...
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Has the time come for excess profit taxes?
Hebous, Shafik - 2023
Excess profit taxes (EPTs) emerge as an option to contribute to the extra needed revenues, avoiding a general increase in corporate tax rates, while having the prospect to serve as a gateway to converge toward a permanent efficient rent tax instaed of the corporate income tax. General unilateral...
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Lost in information : national implementation of global tax agreements
Alstadsæter, Annette; Casi-Eberhard, Elisa; Miethe, Jakob - 2023
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Effects of specific versus ad valorem excise taxes : empirical evidence on cigarette pricing in the EU
Primorac, Marko; Vlah Jerić, Silvija; Davidović, Marija - In: Empirica : journal of european economics 52 (2025) 2, pp. 357-376
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Wealth tax mobility and tax coordination
Agrawal, David R.; Foremny, Dirk; Martínez-Toledano, Clara - In: American economic journal 17 (2025) 1, pp. 402-430
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International commodity-tax competition and asymmetric producer prices
Yasar, Sezer - In: The B.E. journal of economic analysis & policy 25 (2025) 1, pp. 59-98
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The global minimum tax
Johannesen, Niels - 2022
This paper studies how the global minimum tax shapes national tax policies and welfare in a formal model of international tax competition with heterogeneous countries. The net welfare effect is generally ambiguous from the perspective of non-havens. On the one hand, the global minimum tax raises...
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The global minimum tax
Johannesen, Niels - 2022
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Two Pillar solution for taxing the digitalized economy : policy implications and guidance for the Global South
Ovonji-Odida, Irene; Grondona, Veronica; Chowdhary, … - 2022
The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The OECD has devised a "Two Pillar solution" to the problem. Pillar One is focusing on a reallocation of taxing rights to market jurisdictions, which are largely expected to be...
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The VAT treatment of the platform economy
Luchetta, Giacomo; Giannotti, Enrico; Poniatowski, Grzegorz - Europäische Kommission / Generaldirektion Steuern und … - 2022
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Removal of taxation-based obstacles and distortions in the Single Market in order to encourage cross border investment : study requested by the FISC Subcommittee
Heckemeyer, Jost H. - Europäisches Parlament / Policy Department for … - 2022
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Equity-efficiency dilemma and tax harmonization
Dalamagas, Basil A.; Leventides, John; Tantos, Stefanos - In: Central European economic journal 9 (2022) 56, pp. 342-353
The present paper attempts to demonstrate that finding an appropriate trade-off between direct and indirect taxes can help smooth policy makers’ way through reconciling the contradictory notions of equity and efficiency. Our theoretical and empirical analysis is based on the assumption that...
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Evaluating the impact of Pillars One and Two
Tandon, Suranjali; Rao, Chetan - 2022
The proposed OECD Pillar One and Two reforms mark a significant shift in the way large multinational enterprises are taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able to compare the revenue gains with alternatives. This...
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Appendix for: Optimal cooperative taxation in the global economy
Chari, Varadarajan V.; Nicolini, Juan Pablo; Teles, Pedro - 2022
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Re-allocating taxing rights and minimum tax rates in international profit taxation
Kempkes, Gerhard; Stähler, Nikolai - In: Journal of government and economics : JGE 7 (2022), pp. 1-22
What happens when sovereign governments coordinate their tax policies? This is an important research topic in government and economics. We focus on implications of re-allocating taxing rights away from source countries (where goods are produced) to market countries (where goods are consumed) and...
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A Theory of International Taxation
Baistrocchi, Eduardo A. - 2022
A Theory of International Taxation combines qualitative and quantitative analyses to shed light on the shaping of the international tax regime (ITR) over the last century. It offers a theory of the ITR as the product of the strategic interaction between three small groups: international...
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Harmonizing the Harmonized System
Lukaszuk, Piotr; Torun, David - 2022
International trade research relies heavily on data reported at the product level. Regular classification updates of the “Harmonized System” lead to intertemporal inconsistencies affecting up to 44% of world goods trade. Existing methods to standardize product vintages either drop numerous...
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INTERNATIONAL COORDINATION OF BUSINESS TAXATION
Pawaskar, Mayur - 2022
In this globalized world with growing cross border investment, border between countries have limited impact. Post liberalisation phase has seen tremendous investment in those countries which have liberal tax regime from companies based in most developed nations of the world. As per Global...
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International tax competition with a coordinated minimum tax
Devereux, Michael P. - 2022
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Pareto-improving minimum corporate taxation
Hebous, Shafik; Keen, Michael - 2022
The recent international agreement on a minimum effective corporate tax rate marks a profound change in global tax arrangements. The appropriate level of that minimum, however, has been, and remains, extremely contentious. This paper explores the strategic responses to a minimum tax, which the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013093055
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Jurisdiction Not to Tax, Tax Sparing Clauses, and the OECD Minimum Taxation (GloBE) Proposal
Navarro, Aitor - 2022
The OECD Programme of Work on the tax challenges arising from the digitalization of the economy comprises a so-called GloBE (Global Base Erosion) or Pillar Two proposal, consisting of a series of measures aimed at establishing a floor to tax competition by achieving minimum taxation of the...
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Optimal cooperative taxation in the global economy
Chari, Varadarajan V.; Nicolini, Juan Pablo; Teles, Pedro - 2022 - Revised March 2022
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Optimal internality taxation of product attributes
Gerster, Andreas; Kramm, Michael - In: American economic journal 16 (2024) 3, pp. 394-419
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International: the conflictual core of global tax cooperation
Oei, Shu-Yi; Ring, Diane M. - In: World tax journal : WTJ 16 (2024) 4, pp. 1-36
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The global minimum tax : selected issues on Pillar Two
Bendlinger, Valentin (ed.); Schoueri, Pedro (ed.) - 2024
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OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (G20 Brazil, July 2024)
OECD - 2024
The report describes some of the key developments in international tax reform since February 2024, including on the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy and on the implementation of the BEPS minimum standards. It also covers progress...
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Tax competition and harmonization where tastes for public goods differ
Abidi, Zineb; Taugourdeau, Emmanuelle - In: International tax and public finance 31 (2024) 4, pp. 953-979
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Do institutions advocate tax simplification? : insights from a panel of 88 countries
Binh Thai Pham; Trang Thi Thuy Nguyen - In: Economic change & restructuring 57 (2024) 3, pp. 1-39
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Linking sustainability reporting to profit allocation
Sopp, Karina; Greil, Stefan - In: Zeitschrift für Umweltpolitik & Umweltrecht : … 47 (2024) 2, pp. 277-298
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How can regional cooperation help the enhancement of regional economic development and strengthen the voices of developing countries in global tax negotiations?
Mosquera Valderrama, Irma Johanna - In: The journal of world investment & trade : law, … 25 (2024) 2, pp. 201-236
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Who will pay amount A?
Devereux, Michael P.; Simmler, Martin - 2021
Based on the agreed Pillar 1 threshold of profitability of 10% (and given that financial and extractive companies are excluded), then only 78 of the world's 500 largest companies will be affected. If the proportion of profit above this threshold liable to Amount A is set to 20% (from the range...
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Tax Principles and Tax Harmonization Under Imperfect Competition : A Cautionary Example
Keen, Michael; Lahiri, Sajal; Raimondos-Møller, Pascalis - 2021
This paper shows that under imperfect competition the welfare effects of indirect tax harmonization may depend crucially on whether taxes are levied by the destination or the origin principle. In a standard model of imperfect competition, while harmonization always makes at least one country...
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International Tax Coordination : Regionalism Versus Globalism
Sorensen, Peter Birch - 2021
Tax competition for mobile capital can undermine the attempts of governments to redistribute income from rich to poor. I study whether international tax coordination can alleviate this problem, using a general equilibrium model synthesizing recent contributions to the tax competition literature....
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Tacit Collusion Under Destination- and Origin-Based Commodity Taxation
Haufler, Andreas; Schjelderup, Guttorm - 2021
The paper employs a standard model of dynamic price competition to study how international principles of value-added taxation affect the stability of collusive agreements when producers in an international duopoly agree not to export into each others's home market and tax rates differ across...
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Pareto-improving minimum corporate taxation
Hebous, Shafik; Keen, Michael - 2021
The recent international agreement on a minimum effective corporate tax rate marks a profound change in global tax arrangements. The appropriate level of that minimum, however, has been, and remains, extremely contentious. This paper explores the strategic responses to a minimum tax, which-the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012796362
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Is consistency the panacea? : inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior
Diller, Markus; Lorenz, Johannes; Schneider, Georg; … - 2021
This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level. We employ a game-theoretical model to analyze the...
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Is consistency the panacea? : inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior
Diller, Markus; Lorenz, Johannes; Schneider, Georg; … - 2021
This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level. We employ a game-theoretical model to analyze the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012603894
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Taxing multinationals in Europe
Crivelli, Ernesto; Mooij, Ruud A. de; Vrijer, J. E. J. de; … - 2021
This paper aims to contribute to the European policy debate on corporate income tax reform in three ways. First, it takes a step back to review the performance of the CIT in Europe over the past several decades and the important role played by MNEs in European economies. Second, it analyses...
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