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Introducing an IP license box in Switzerland : quantifying the effects

Chatagny, Florian; Köthenbürger, Marko; Stimmelmayr, … - 2016 - This version: October 2016

In response to mounting international pressure to reform the ring-fenced elements of its tax system, the Swiss government has put forward a comprehensive tax reform package. The proposal comprises the introduction of a license box, a substantial reduction in cantonal pro t tax rates, and an...

Persistent link: https://www.econbiz.de/10011557630

Introducing an IP licence box in Switzerland : quantifying the effects

Chatagny, Florian; Köthenbürger, Marko; Stimmelmayr, … - 2015 - This Version: July 2015

In response to the increasing international pressure on Switzerland to reform the ring-fenced elements in its tax …, the introduction of a licence box, a substantial reduction in the cantonal profit tax rates and an allowance for excess … reveal that the licence box, combined with the reduction in the cantonal profit tax, limits the outflow of the tax base of …

Persistent link: https://www.econbiz.de/10011297342

Introducing an IP licence box in Switzerland : quantifying the effects

Chatagny, Florian; Köthenbürger, Marko; Stimmelmayr, … - 2015 - This Version: July 2015

Persistent link: https://www.econbiz.de/10011300390

Investors' portfolio choice and tax reforms : the 2008 German corporate tax reform reconsidered

Stimmelmayr, Michael - 2015 - This version: March 2015

The paper provides a comprehensive assessment of the latest German corporate income and capital tax reform, which entails a major shift of the capital tax burden from the firm to the household level. Using a dynamic two-country computable general equilibrium model with integrated capital...

Persistent link: https://www.econbiz.de/10010509614

Pareto-improving minimum corporate taxation

Hebous, Shafik; Keen, Michael - 2021

Persistent link: https://www.econbiz.de/10013282695

Pareto-improving minimum corporate taxation

Hebous, Shafik; Keen, Michael - 2021

The recent international agreement on a minimum effective corporate tax rate marks a profound change in global tax arrangements. The appropriate level of that minimum, however, has been, and remains, extremely contentious. This paper explores the strategic responses to a minimum tax, which-the...

Persistent link: https://www.econbiz.de/10012796362

Pareto-improving minimum corporate taxation

Hebous, Shafik; Keen, Michael - 2022

Persistent link: https://www.econbiz.de/10013093055

Efficient economic rent taxation under a global minimum corporate tax

Hebous, Shafik; Mengistu, Andualem T. - 2024

The international agreement on a corporate minimum tax is a milestone in global corporate tax arrangements. The minimum tax disturbs the equivalence between otherwise equivalent forms of efficient economic rent taxation: cash-flow tax and allowance for corporate equity. The marginal effective...

Persistent link: https://www.econbiz.de/10014551068

Investors' portfolio choice and tax reforms : the 2008 German corporate tax reform reconsidered

Stimmelmayr, Michael - In: FinanzArchiv : European journal of public finance 74 (2018) 3, pp. 376-413

Persistent link: https://www.econbiz.de/10015100425

Intellectual property box regimes : effective tax rates and tax policy considerations

Evers, Lisa; Miller, Helen; Spengel, Christoph - 2013

11 European countries now operate IP Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We incorporate these policies into forward-looking measures of the cost of capital, effective marginal tax rates and...

Persistent link: https://www.econbiz.de/10010128713