The impact of controlled foreign company legislation on real investments abroad : a multi-dimensional regression discontinuity design
Peter H. Egger, Georg Wamser
| Year of publication: |
September 2015
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|---|---|
| Authors: | Egger, Peter ; Wamser, Georg |
| Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 129.2015, p. 77-91
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| Subject: | CFC rule | Regression discontinuity design | Tax avoidance | Multinational firms | Micro-level data | Corporate profit tax | Multinationales Unternehmen | Transnational corporation | Steuervermeidung | Unternehmensbesteuerung | Corporate taxation | Auslandsinvestition | Foreign investment | Regressionsanalyse | Regression analysis | Ausländische Tochtergesellschaft | Foreign subsidiary | Deutschland | Germany | Körperschaftsteuer | Corporate income tax |
| Type of publication: | Article |
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| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jpubeco.2015.07.006 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011433279