"behavioral responses to taxation" can illuminate current debates about the magnitude and implications of MNCs' profit shifting to …

paper evaluates research findings on international taxation, drawing attention to connections and inconsistencies between …

corresponds to that of Germany. The impact of taxation on investments is negative. A ten percentage points higher corporate tax … are applied for tax efficient group structuring. -- Corporate Taxation ; Foreign Direct Investment ; Empirical Analysis …

to corporate taxation. In particular, we discuss how to classify investment as non-related, horizontal, vertical and … this, we examine the effects of host-country corporate taxation on the volume of investment within related firms (i.e., the … stronger to corporate taxation whereas horizontal investments are less responsive, though, significant negative tax semi …

elasticity of investments for companies shielded by existing losses. -- Corporate Taxation ; Loss Treatment ; Group Taxation …