with a high share of domestic activity, and (iii) that the tax reform did not change the international tax …) relative to their international peers. Matching on the propensity score, we compare pairs of similar US and European firms … listed on the S&P500 or StoxxEurope600 in a difference-in-differences setting. Our results suggest significantly lower …

domestic US firms. Fifth, the TCJA does not appear to have had any detectable impact on domestic US investment and wages …The 2017 US tax legislation - widely referred to as the Tax Cut and Jobs Act (TCJA) - fundamentally transformed the US …. Third, the reform did not lead to any change in profit shifting by US MNCs beyond the magnitude that would be expected based …

tax the fewer than 100 companies likely to be in-scope, if at all. The decision to sign or not is thus a historic one, as … more familiar with. It is also likely to generate far higher revenues than Amount A, and does not restrict any of their …'s or the United Nations's respective solutions and concludes with a possible global South response to the Two Pillar …

In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African … Amount A or Article 12B taxation, and (c) what relief from double taxation, if any, the country will grant to domestic … Union's Member States under the Amount A and Article 12B regimes. Our analysis relied on sources of information available to …

would make the corporate income tax fairer and simpler, reducing administrative and compliance costs, while not … many service sectors, is highly distortionary and overwhelmingly complex, impeding economic growth. With current inflation … investment and reduce distortions in the business tax system. There are some major revenue- neutral reforms that could improve …

’ decisions.Lower rates of corporation tax (whether or not tied to the basic rate of income tax) would reduce taxes paid by … decisions were not distorted. This issue was identified in the recent ICB report.The tax bias against equity distorts investors … corporation tax rates.Aligning the main rate of corporation tax would significantly reduce tax compliance costs and reduce the …

views expressed in this paper do not necessarily reflect those of the IMK or the Hans-Böckler-Foundation. All rights …Policy Brief März 2005 Gustav Horn Achim Truger Zur Reform der Unternehmensbesteuerung Eine … Unternehmensbesteuerung Eine Argumentationsskizze von PD Dr. Gustav Horn und Dr. Achim Truger Düsseldorf März …

shown that the well-known neutrality property of ACE does not hold. Both corporate tax regimes distort market entry and … effects of ACE and CBIT, and whether entry is excessive or suboptimal at the given corporate tax rate. Imposing tax income …This paper studies the market and welfare effects of two main tax reforms – the Corporate Business Income Tax (CBIT …

for different subgroups and find high degrees of heterogeneity. Our results do not allow to decide whether the model of … discrete investment choices or the model of marginal adjustment of the capital stock performs better in explaining the …

low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower … its origins and how changes, such as the development of multinational enterprises and digitalization have created … fundamental problems, not foreseen at its inception. These include tax competition-as governments try to attract tax bases through …