Showing 1 - 10 of 55
Full movement from the destination principle to the origin principle would lead to changes in VAT revenues in EU countries. Hence a clearing mechanism is necessary to rectify such imbalances. To estimate the relevance of VAT evasion this study quantifies the annual amounts of hypothetical VAT...
Persistent link: https://www.econbiz.de/10005241825
taxation of multinational firms. Since neither proposal includes a harmonization of corporate-tax rates, a core issue is how …
Persistent link: https://www.econbiz.de/10005247748
This paper examines the impact of three host country government policies (taxation, good governance, and infrastructure) on the host's FDI stock. We focus on whether the impact of these factors differs depending on the level of development of the host country. The regression results indicate...
Persistent link: https://www.econbiz.de/10009216299
This paper contributes to the literature providing indirect evidence for profit shifting within multinational companies …
Persistent link: https://www.econbiz.de/10011254979
messages of available studies in one scheme, and uses various data sources to document regularities regarding multinational …
Persistent link: https://www.econbiz.de/10010934818
This paper analyzes effects of an equalization tax on the decisions of a multinational company. An equalization tax is …
Persistent link: https://www.econbiz.de/10005241832
This paper analyses non-cooperative provision of public consumption goods and public production factors. Contrary to previous literature, a number of situations is identified where public consumption goods are oversupplied and public production factors are undersupplied. With source and...
Persistent link: https://www.econbiz.de/10005764434
In Germany, medium-term financial planning (Mifrifi) was introduced at the end of the sixties. This study scrutinizes the German federal government's experience of more than thirty years of financial planning. The paper begins by exploring the potential normative and political-economic driving...
Persistent link: https://www.econbiz.de/10005764441
We analyze the welfare consequences of tax coordination agreements that cover taxes on mobile capital and on immobile labor. In doing so, we take into account two important institutional details. First, we incorporate decentralized wage bargaining, giving rise to involuntary unemployment....
Persistent link: https://www.econbiz.de/10005764496
Complete descriptions of Cournot-Nash equilibria in a model with large and asymmetric countries and international mobile capital are given. These countries have two tax instruments at their disposal. The possibility is shown that if the more populated country exports capital, a mutually...
Persistent link: https://www.econbiz.de/10005582164