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Konzernsteuerquote und Investitionsverhalten
Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2005
Persistent link: https://www.econbiz.de/10002821919
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Finanzpolitik und Unternehmensentscheidung
Fuest, Clemens (contributor); Wickström, Bengt-Arne (ed.) - 2010
Persistent link: https://www.econbiz.de/10003910678
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Quality versus quantity : the composition effect of corporate taxation on foreign direct investment
Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2007
Persistent link: https://www.econbiz.de/10003620166
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Finanzpolitik und Unternehmensentscheidung
Wickström, Bengt-Arne (ed.); Fuest, Clemens (contributor) - 2010
Main description: Rudolf Oster gibt eine umfassende Übersicht über die Auswirkungen von Umlagen im Finanzausgleich zwischen den Kommunen. Die weiteren Beiträge behandeln Auswirkungen der Gewinnbesteuerung. Christian Keuschnigg zeigt, daß Investitionen im Inland gehemmt werden können und...
Persistent link: https://www.econbiz.de/10014018693
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Do corporate tax cuts increase income inequality
Nallareddy, Suresh; Rouen, Ethan; Suárez Serrato, Juan … - 2019
We study the effects of corporate taxes on income inequality. Using state corporate taxes as a setting, we provide … part, because high income individuals shift their compensation to reduce taxes. …
Persistent link: https://www.econbiz.de/10012064392
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Corporate tax policy and international mergers and acquisitions : is the tax exemption system superior?
Becker, Johannes; Fuest, Clemens - 2007
In this paper we ask whether recent claims that the US government should switch from the tax credit system to the exemption system are justified. We study corporate taxation in a model where international capital flows are either greenfield investment projects or acquisitions of existing firms,...
Persistent link: https://www.econbiz.de/10003411929
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Optimal tax policy when firms are internationally mobile
Becker, Johannes; Fuest, Clemens - 2005
The standard tax theory result that investment should not be distorted is based on the assumption that profits are locally bound. In this paper we analyze the optimal tax policy when firms are internationally mobile. We show that the optimal policy response to increasing firm mobility may be...
Persistent link: https://www.econbiz.de/10003189213
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The Structure of Business Taxation in China
Chen, Zhao - 2020
2011 from the State Taxation Administration. We first document the importance of different business taxes across industries …. While corporate income taxes play an important role for manufacturing firms, these firms also remit a large share of their … tax payments through the value-added tax system, through the excise tax system and through payroll taxes. Gross receipts …
Persistent link: https://www.econbiz.de/10012482270
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The structure of business taxation in China
Chen, Zhao; He, Yuxuan; Liu, Zhikuo; Suárez Serrato, … - 2020
Persistent link: https://www.econbiz.de/10012395481
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Optimal Tax Policy When Firms are Internationally Mobile
Becker, Johannes - 2005
The standard tax theory result that investment should not be distorted is based on the assumption that profits are locally bound. In this paper we analyze the optimal tax policy when firms are internationally mobile. We show that the optimal policy response to increasing firm mobility may be...
Persistent link: https://www.econbiz.de/10012784085