Using a firm-level dataset this paper investigates the impact of taxation on the decision of German multinationals to hold direct investments in other European countries or abroad. Controlling for firm-specific differences in the valuation of potential locations, the results confirm significant...

Using a firm-level dataset this paper investigates the impact of taxation on the decision of German multinationals to hold direct investments in other European countries or abroad. Controlling for firm-specific differences in the valuation of potential locations, the results confirm significant...

Mit der Unternehmensteuerreform 2008 wird die tarifliche Belastung von Kapitalgesellschaften deutlich gesenkt. Dem stehen jedoch Mehrbelastungen durch die Maßnahmen zur Gegenfinanzierung und insbesondere die Abschaffung der degressiven Abschreibung gegenüber. Wie wirkt sich dies insgesamt...

Using a firm-level dataset this paper investigates the impact of taxation on the decision of German multinationals to hold direct investments in other European countries or abroad. Controlling for firm-specific differences in the valuation of potential locations, the results confirm significant...