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In the debate on the impact of illicit capital flows on developing countries, the view is widespread that profit shifting to low tax jurisdictions undermines the ability of developing countries to raise tax revenue. While the shifting of income out of developed countries is a widely debated...
Persistent link: https://www.econbiz.de/10008544405
This paper measures the relative importance of quality and quantity effects of corporate taxation on foreign direct investment. Quantity is affected if corporate taxes reduce the equilibrium stock of foreign capital in a given country. Quality effects arise if taxes decrease the extent to which...
Persistent link: https://www.econbiz.de/10008544406
This paper measures the relative importance of quality and quantity effects of corporate taxation on foreign direct investment. Quantity is affected if corporate taxes reduce the equilibrium stock of foreign capital in a given country. Quality effects arise if taxes decrease the extent to which...
Persistent link: https://www.econbiz.de/10010588197
We present empirical evidence suggesting that the effect of the host country corporate tax rate on the debt ratio of multinational affiliates in developing economies is positive and larger than the same effect for affiliates in developed economies.
Persistent link: https://www.econbiz.de/10010572209
Persistent link: https://www.econbiz.de/10009807234
Persistent link: https://www.econbiz.de/10010040345
Recent years have seen an unprecedented increase in the provision of R&D tax incentives. A growing empirical literature suggests that R&D tax incentives are instrumental in raising domestic R&D activity. In policy debates this fi nding is often interpreted to lend support to the notion that R&D...
Persistent link: https://www.econbiz.de/10011163946
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In diesem Beitrag werden anhand eines einfachen Modells des Steuerwettbewerbs aktuelle empirische Studien zu Steuerwirkungen auf unternehmerische Entscheidungen diskutiert. Insbesondere die Rolle multinationaler Unternehmen steht dabei im Fokus der Untersuchung, sowie die Frage, ob und inwiefern...
Persistent link: https://www.econbiz.de/10011199930
The purpose of this paper is to assess if parents exert an influence on the occupation choices of their children. Using data from the German Socioeconomic Panel (SOEP), we find a high persistency of occupational decisions across fathers and children using nested and conditional logit models. To...
Persistent link: https://www.econbiz.de/10010896281