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Capital mobility and tax competition : a survey

Fuest, Clemens; Huber, Bernd; Mintz, Jack M. - 2003

This paper surveys the literature on the implications of international capital mobility for national tax policies. Our main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border crossing investment is taxed relative to domestic...

Persistent link: https://www.econbiz.de/10011507954

Extending taxation of interest and royalty income at source : an option to limit base erosion and profit shifting?

Finke, Katharina; Fuest, Clemens; Nusser, Hannah; … - 2014

, introducing an inverted tax credit system, levying withholding taxes on all interest and royalty payments and levying withholding … taxes as an anti-avoidance regulation. We calculate the tax revenue effects of introducing a minimum withholding tax on … would increase tax revenue in particular in high-tax countries. Revenue redistribution would only arise if withholding taxes …

Persistent link: https://www.econbiz.de/10010416288

Konzernsteuerquote und Investitionsverhalten

Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2005

Persistent link: https://www.econbiz.de/10002821919

Finanzpolitik und Unternehmensentscheidung

Fuest, Clemens (contributor); Wickström, Bengt-Arne (ed.) - 2010

Persistent link: https://www.econbiz.de/10003910678

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

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

Can corporate-personal tax integration survive in open economies? Lessons from the German tax reform

Fuest, Clemens; Huber, Bernd - In: FinanzArchiv : public finance analysis 57 (2000) 4, pp. 514-524

Persistent link: https://www.econbiz.de/10001606737

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

Steuerpolitische Perspektiven der Unternehmensteuerreform 2008

Becker, Johannes; Fuest, Clemens - In: Reform der Unternehmensbesteuerung 2008, (pp. 39-48). 2007

Persistent link: https://www.econbiz.de/10003512451

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