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worldwide corporation. We use firm level data for U.S. multinational corporations to test for the importance of these …
Persistent link: https://www.econbiz.de/10010334294
This paper examines the effects of the Tax Reform Act of 1986 on the international location decisions of U.S. financial services firms. The Act included rule changes that made it substantially more difficult for U.S. firms to defer U.S. taxes on overseas financial services income held in low-tax...
Persistent link: https://www.econbiz.de/10010334314
We approach the question of how moving to a dividend exemption system would affect the location incentives of U.S. corporations from three different angles. We start by comparing the U.S. allocation of foreign direct investment in manufacturing across low-tax versus high-tax jurisdictions with...
Persistent link: https://www.econbiz.de/10010318335
The discussion about income versus consumption as the ideal tax base looks back on a long history. In recent years, the debate about income versus consumption as the better tax base reemerged in the United States (2002) and in Germany (2006). In view of the long history of the debate, it is...
Persistent link: https://www.econbiz.de/10010307830
The article discusses issues in international taxation of firms. Particular stress is put on efficiency considerations. A concrete proposal for efficient cross-boarder taxation is made.
Persistent link: https://www.econbiz.de/10010332510
We evaluate proposals for the reform of the U.S. system of taxing cross-border income including dividend exemption, full current inclusion, a Japanese type version of dividend exemption with an effective tax rate test subject to an exception for an active business, dividend exemption combined...
Persistent link: https://www.econbiz.de/10010334266
economic literature on the impact of taxes on multinational firms. The third section explores how firms' economic behavior is …
Persistent link: https://www.econbiz.de/10010334268
the investment decisions of U.S. multinational corporations. First, how sensitive are investment location decisions to tax …
Persistent link: https://www.econbiz.de/10010334271
extensions to a multinational setting of two general approaches to the neutral treatment of interest expenses - the CBIT …
Persistent link: https://www.econbiz.de/10010531834
's-length pricing. I find that multinational firms in South Africa manipulate transfer prices in order to shift taxable profits to low …
Persistent link: https://www.econbiz.de/10011943928