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Capital mobility and tax competition : a survey
Fuest, Clemens; Huber, Bernd; Mintz, Jack M. - 2003
This paper surveys the literature on the implications of international capital mobility for national tax policies. Our main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border crossing investment is taxed relative to domestic...
Persistent link: https://www.econbiz.de/10011507954
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Extending taxation of interest and royalty income at source : an option to limit base erosion and profit shifting?
Finke, Katharina; Fuest, Clemens; Nusser, Hannah; … - 2014
, introducing an inverted tax credit system, levying withholding taxes on all interest and royalty payments and levying withholding … taxes as an anti-avoidance regulation. We calculate the tax revenue effects of introducing a minimum withholding tax on … would increase tax revenue in particular in high-tax countries. Revenue redistribution would only arise if withholding taxes …
Persistent link: https://www.econbiz.de/10010416288
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Konzernsteuerquote und Investitionsverhalten
Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2005
Persistent link: https://www.econbiz.de/10002821919
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Critical issues in taxation and development
Fuest, Clemens (contributor); Zodrow, George R. (contributor) - 2013
critical issue essential to understanding the effects of taxes on development. Topics addressed include the effect of taxation …
Persistent link: https://www.econbiz.de/10009744325
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Perspektiven für die Konsolidierung der Staatsfinanzen in Deutschland
Fuest, Clemens - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 89 (2009) 9, pp. 575-579
Persistent link: https://www.econbiz.de/10003877778
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Finanzpolitik und Unternehmensentscheidung
Fuest, Clemens (contributor); Wickström, Bengt-Arne (ed.) - 2010
Persistent link: https://www.econbiz.de/10003910678
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Quality versus quantity : the composition effect of corporate taxation on foreign direct investment
Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2007
Persistent link: https://www.econbiz.de/10003620166
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Critical issues in taxation and development
Fuest, Clemens (ed.) - 2013
View Bribes as a Tax? Evidence on the Tradeoff between Corporate Taxes and Corruption in the Location of FDI -- 4 Do …
Persistent link: https://www.econbiz.de/10012683808
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Finanzpolitik und Unternehmensentscheidung
Wickström, Bengt-Arne (ed.); Fuest, Clemens (contributor) - 2010
Main description: Rudolf Oster gibt eine umfassende Übersicht über die Auswirkungen von Umlagen im Finanzausgleich zwischen den Kommunen. Die weiteren Beiträge behandeln Auswirkungen der Gewinnbesteuerung. Christian Keuschnigg zeigt, daß Investitionen im Inland gehemmt werden können und...
Persistent link: https://www.econbiz.de/10014018693
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Tax coordination and unemployment
Fuest, Clemens; Huber, Bernd - In: International tax and public finance 6 (1999) 1, pp. 7-26
Persistent link: https://www.econbiz.de/10001372128