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Economic integration and the optimal corporate tax structure with heterogeneous firms
Bauer, Christian; Davies, Ronald B.; Haufler, Andreas - 2011
We study the optimal combination of corporate tax rate and tax base in a model of a small open economy with heterogeneous firms. We show that it is optimal for the small country's government to effectively subsidize capital inputs by granting a tax allowance in excess of the true costs of...
Persistent link: https://www.econbiz.de/10009731756
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The biased effect of aggregated and disaggregated income taxation on investment decisions
Fochmann, Martin; Kiesewetter, Dirk; Sadrieh, Abdolkarim - 2010
Persistent link: https://www.econbiz.de/10008903056
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Why is the corporate tax rate lower than the personal tax rate?
Fuest, Clemens - 2000
Persistent link: https://www.econbiz.de/10014378814
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Statutory, effective and optimal net tax schedules in Lithuania
Černiauskas, Nerijus; Jousten, Alain - 2020
Persistent link: https://www.econbiz.de/10012250774
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On optimal income taxation with heterogenous work preferences
Tarkiainen, Ritva - 1997
Persistent link: https://www.econbiz.de/10013274908
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Quantitative implications of the home bias : foreign underinvestment, domestic oversaving, and corrective taxation
Razin, Asaf - 1997
Persistent link: https://www.econbiz.de/10013274918
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Efficient labor and capital income taxation over the life cycle
Findeisen, Sebastian; Sachs, Dominik - 2014
information and idiosyncratic risk. We focus on historyindependent tax systems. We thereby complement the Mirrlees taxation … component. The latter is independent of redistributive motives and is determined by the degree of income risk and risk aversion … and insurance benefits against the efficiency loss from savings distortions. Our quantitative results show that the …
Persistent link: https://www.econbiz.de/10011490557
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Prospects for progressive tax reforms in Asia and the Pacific
Jian, Zheng; Lee, Daniel Jeongdae - 2017
Persistent link: https://www.econbiz.de/10011779530
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Corporate income taxation of multinationals and fiscal equalization
Liesegang, Caterina; Runkel, Marco - 2009
Persistent link: https://www.econbiz.de/10003874707
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CCCTB 4 EU? : SA vs. FA w/ FTA
Davies, Ronald B. - 2012
Since its conception, some within the European Union have expressed concerns over the ability of multinationals to avoid taxation by undertaking transfer pricing to shift profits towards low tax locations. These concerns have been growing, leading to a renewed call for a common consolidated...
Persistent link: https://www.econbiz.de/10009733757