Showing 1 - 10 of 57
Persistent link: https://www.econbiz.de/10003499543
Persistent link: https://www.econbiz.de/10003554617
Persistent link: https://www.econbiz.de/10001206823
Persistent link: https://www.econbiz.de/10001202039
Persistent link: https://www.econbiz.de/10003846234
This paper analyzes to which extent foreign plant ownership involves lower tax payments than domestic plant ownership. We employ a model of endogenous foreign subsidiary ownership to derive a set of empirically testable hypotheses about the differential taxation of foreign- and...
Persistent link: https://www.econbiz.de/10010264050
This paper reviews the recent theoretical literature that analyses the European Union's policy to eliminate preferential corporate tax regimes and the proposal to introduce a consolidated EU tax base with formula apportionment for the taxation of multinational firms. Since neither proposal...
Persistent link: https://www.econbiz.de/10010427478
Persistent link: https://www.econbiz.de/10003862993
Persistent link: https://www.econbiz.de/10003906303
This paper analyzes to which extent foreign plant ownership involves lower tax payments than domestic plant ownership. We employ a model of endogenous foreign subsidiary ownership to derive a set of empirically testable hypotheses about the differential taxation of foreign- and...
Persistent link: https://www.econbiz.de/10003411763