Search Results - subject:"Proﬁt shifting"

Discrete Investment and Tax Competition when Firms shift Profits

Stöwhase, Sven - Center for Globalization and Europeanization of the … - 2006

change in the costs of profit shifting affects equilibrium tax rates. We show that in most cases, equilibrium tax rates of … the two countries will be higher under profit shifting than without. Unless profit shifting does not become too easy, the …

Persistent link: https://www.econbiz.de/10005763434

Economic integration and redistribuitive taxation

Haufler, Andreas; Klemm, Alexander; Schejederup, Guttorm - Volkswirtschaftliche Fakultät, … - 2006

We set up a simple political economy model where economic integration raises the profitability of multinational firms. In this setting redistributive taxation may rise following economic integration, if the effects of the widened income gap dominate the higher excess burden of the tax.

Persistent link: https://www.econbiz.de/10005187335

International profit shifting within multinationals: a multi-country perspective

Huizinga, Harry; Laeven, Luc - Directorate-General Economic and Financial Affairs, … - 2006

shifting by multinationals. Unlike previous studies, consideration is made not only of profit shifting arising from … host countries. The model yields the prediction that a multinational's profit shifting in a country depends on a weighted … information about the international tax system, the model is tested and the extent of intra-European profit shifting by European …

Persistent link: https://www.econbiz.de/10008459174

Economic integration and redistributive taxation

Haufler, Andreas (contributor); Klemm, Alexander (contributor) - 2006

Persistent link: https://www.econbiz.de/10003319487

How would formula apportionment in the EU affect the distribution and the size of the corporate tax base? : An analysis based on German multinationals

Fuest, Clemens (contributor); Hemmelgarn, Thomas (contributor) - 2006

This paper analyses the effects of introducing a common EU tax base with formula apportionment on the size of the EU wide tax base and on the distribution of the tax base between the EU member countries. We use a combined dataset of Deutsche Bundesbank’s Foreign Direct Investment data (MiDi)...

Persistent link: https://www.econbiz.de/10003339188

Transfer pricing of intrafirm sales as a profit shifting channel : evidence from German firm data

Overesch, Michael (contributor) - 2006

channel of company tax planning. A simple theoretical model, considering profit shifting activities of a multinational company … intrafirm sales constitutes an important channel of companies’ profit shifting activities. …

Persistent link: https://www.econbiz.de/10003401051

Foreign direct investment in the enlarged EU : do taxes matter and to what extent?

Wolff, Guntram B. (contributor) - 2006

Foreign direct investment is of increasing importance in the European Union. This paper estimates the effect of taxes on foreign direct investment (FDI) flows and on three sub-components of these flows for the countries of the en- larged European Union. The model in the spirit of gravity...

Persistent link: https://www.econbiz.de/10003304979

Why do firms hold so much cash? A tax-based explanation

Foley, C. Fritz - 2006

U.S. corporations hold significant amounts of cash on their balance sheets, and these cash holdings have been justified in the existing empirical literature by transaction costs and precautionary motives. An additional explanation, considered in this study, is that U.S. multinational firms hold...

Persistent link: https://www.econbiz.de/10012466012

International profit shifting within multinationals : a multi-country perspective

Huizinga, Harry; Laeven, Luc - 2006

Persistent link: https://www.econbiz.de/10013446579

International profit shifting within multinationals : a multi-country perspective

Huizinga, Harry (contributor); Laeven, Luc (contributor) - European Commission / Directorate-General for Economic … - 2006

Persistent link: https://www.econbiz.de/10015316056