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The Implications of Taxation for Offshore Residents from the USA, UK and Australia - A Comparative Analysis

Hinchliffe, Sarah - 2014

This paper outlines and examines the taxation implications (primarily income tax) for residents of the United Kingdom (UK) and Australia also citizens and permanent residents of the United States (US) who are employed overseas. In addition to identifying specific taxation implications for...

Persistent link: https://www.econbiz.de/10013065662

Cross-Country Evidence on the Relation between Capital Gains Taxes, Risk, and Expected Returns

Hail, Luzi - 2016

This study empirically examines the role of risk sharing between taxable investors and the government on the relation … weaker or even reverses when (i) a firm's systematic risk is high, (ii) the market risk premium is high, or (iii) the risk … around substantive increases and decreases in the risk parameters. We corroborate our findings in a single country setting …

Persistent link: https://www.econbiz.de/10013006684

Cross-Country Evidence on the Relation between Capital Gains Taxes, Risk, and Expected Returns

Hail, Luzi - 2017

Persistent link: https://www.econbiz.de/10012947505

Cross-Country Evidence on the Relation between Capital Gains Taxes, Risk, and Expected Returns

Hail, Luzi; Sikes, Stephanie A.; Wang, Clare - 2016

This study empirically examines the role of risk sharing between taxable investors and the government on the relation … weaker or even reverses when (i) a firm’s systematic risk is high, (ii) the market risk premium is high, or (iii) the risk … around substantive increases and decreases in the risk parameters. We corroborate our findings in a single country setting …

Persistent link: https://www.econbiz.de/10014147991

Accounting for wealth concentration in the US

Kaymak, Barıș; Leung, David; Poschke, Markus - 2020

The recent literature has argued for high concentration of earnings, differences in rates of return on assets and bequests as potential determinants of the high level of wealth concentration in the US. Analyzing the joint distribution of earnings, capital income and net worth, we find evidence...

Persistent link: https://www.econbiz.de/10012194632

Does the frequency of reminders matter for their effectiveness? : a randomized controlled trial

Antinyan, Armenak; Asatryan, Zareh; Dai, Zhixin; Wang, Kezhi - 2021

We assess the impact of reminder frequency on the probability of paying overdue property taxes in a randomized controlled trial in China. One reminder a week (sent as a text message) considerably increases the probability of tax compliance and results in tangible fiscal gains compared to a...

Persistent link: https://www.econbiz.de/10012591973

Competition for FDI and Profit Shifting : On the Effects of Subsidies and Tax Breaks

Amerighi, Oscar - 2013

We investigate competition for FDI within a region when a foreign multinational firm can profitably exploit differences in statutory corporate tax rates by shifting taxable profits to lower-tax jurisdictions. In such framework we show that targeted tax competition may lead to higher welfare for...

Persistent link: https://www.econbiz.de/10013073169

Profit shifting by multinationals : indirect evidence from European micro data

Dischinger, Matthias - 2007 - Version: September 15, 2007

We provide indirect empirical evidence of profit shifting behavior by multinational enterprises. This issue is analyzed in an econometric panel study for the years 1995 to 2005 and additionally in a cross-section for 2004 using a large micro database of European subsidiaries of multinationals...

Persistent link: https://www.econbiz.de/10010439357

Estimating bargaining-related tax advantages of multinational firms

Egger, Peter; Strecker, Nora Margot; Zoller-Rydzek, Benedikt - 2018

Bargaining power may explain the tax differences between multinational and national enterprises beyond MNEs' profit shifting. Larger firms (mostly MNEs) are more valuable for tax authorities for various reasons. In threatening relocation, larger firms extract greater deductions, resulting in a...

Persistent link: https://www.econbiz.de/10011822120

Capital Subsidies and the Underground Economy

Busato, Francesco - 2008

In this paper we investigate the effects of different fiscal policies on the firm choice to produce underground. We consider a tax evading firm operating simultaneously both in the regular and in the underground economy. We suggest that such a kind of firm, referred to as moonlighting firm, is...

Persistent link: https://www.econbiz.de/10012724015