Search Results - subject:"Proﬁt shifting"

Corporate tax policy and incorporation in the EU

Mooij, Ruud A. de; Nicodème, Gaëtan - In: International tax and public finance 15 (2008) 4, pp. 478-498

Persistent link: https://www.econbiz.de/10003729153

On taxing capital income with income shifting

Christiansen, Vidar; Tuomala, Matti - In: International tax and public finance 15 (2008) 4, pp. 527-545

Persistent link: https://www.econbiz.de/10003729158

Redistributive taxation, multinational enterprises, and economic integration

Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm - In: European journal of political economy 24 (2008) 1, pp. 249-255

Persistent link: https://www.econbiz.de/10003711102

International profit shifting within multinationals : a multi-country perspective

Huizinga, Harry; Laeven, Luc - In: Journal of public economics 92 (2008) 5/6, pp. 1164-1182

Persistent link: https://www.econbiz.de/10003718138

Packing d-dimensional bins in d stages

Caprara, Alberto - In: Mathematics of operations research 33 (2008) 1, pp. 203-215

Persistent link: https://www.econbiz.de/10003687635

Redistributive taxation, multinational enterprises, and economic integration

Haufler, Andreas (contributor); Klemm, Alexander (contributor) - 2008

Persistent link: https://www.econbiz.de/10003691381

Rent taxation when cost tranfers are possible, but costly

Halvorsen, Hilde E.; Lund, Diderik - 1998 - Memorandum version August 1998

While rent taxation in some theories is neutral, and the tax rate could not be set to one hundred percent to minimize the need for distortionary taxes, this does not occur in practice. An important reason for this is the transfer incentives that would result. Monitoring to prevent transfer...

Persistent link: https://www.econbiz.de/10011518472

Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?

Gordon, Roger H. - 1998

Two well-noted phenomena of recent decades are the increasing concentration of personal income and the declining rate of corporate profitability. This paper investigates to what extent these two trends have a common explanation extent these two trends have a common explanation-shifting of income...

Persistent link: https://www.econbiz.de/10012472233

International Profit Shifting within European Multinationals

Huizinga, Harry; Laeven, Luc - C.E.P.R. Discussion Papers - 2007

The conduct of business activities in two or more countries creates opportunities for international profit shifting … and the international tax system, this paper examines the extent of intra-European profit shifting by European … multinationals. Firm-level estimates of profit shifting can be aggregated to arrive at macro measures of international profit …

Persistent link: https://www.econbiz.de/10005504561

Belastung nachträglich nicht akzeptierter Verrechnungspreise grenzüberschreitend tätiger Unternehmen

Schirmer, Hans-Jürgen - In: Rechnungslegung, Eigenkapital und Besteuerung : …, (pp. 247-269). 2007

Persistent link: https://www.econbiz.de/10003423857