Narrow search
Showing 1 - 10 of 160,349
Cover Image
What drives corporate tax rates down? : a reassessment of globalization, tax competition, and dynamic adjustment to shocks
Overesch, Michael; Rincke, Johannes - 2009
countries from 1983 to 2006, we analyze the role of economic and financial openness as well as tax competition while allowing … for dynamic adjustment to shocks and period-specific as well as country-specific effects. While openness does not seem to … countries. -- Corporate taxes ; tax competition ; openness …
Persistent link: https://www.econbiz.de/10003807847
Cover Image
Rate Cutting Tax Reforms and Corporate Tax Competition in Europe
Heinemann, Friedrich; Overesch, Michael; Rincke, Johannes - 2008
While there is a large and growing number of studies on the determinants of corporate tax rates, the literature has so far ignored the fact that the behavior of governments in setting tax rates is often best described as a discrete choice decision problem. We set up an empirical model that...
Persistent link: https://www.econbiz.de/10010298038
Cover Image
Rate Cutting Tax Reforms and Corporate Tax Competition in Europe
Heinemann, Friedrich - 2008
While there is a large and growing number of studies on the determinants of corporate tax rates, the literature has so far ignored the fact that the behavior of governments in setting tax rates is often best described as a discrete choice decision problem. We set up an empirical model that...
Persistent link: https://www.econbiz.de/10012724546
Cover Image
What Drives Corporate Tax Rates Down? A Reassessment of Globalization, Tax Competition, and Dynamic Adjustment to Shocks
Overesch, Michael - 2009
countries from 1983 to 2006, we analyze the role of economic and financial openness as well as tax competition while allowing … for dynamic adjustment to shocks and period-specific as well as country-specific effects. While openness does not seem to …
Persistent link: https://www.econbiz.de/10012765039
Cover Image
An Assessment of Global Formula Apportionment
De Mooij, Ruud A. - 2019
Formula apportionment as a way to attribute taxable profits of multinationals across jurisdictions is receiving increased attention. This paper reviews existing literature and discusses experiences in selective federal states to evaluate the economic properties of formula apportionment relative...
Persistent link: https://www.econbiz.de/10012859856
Cover Image
What Drives Corporate Tax Rates Down? A Reassessment of Globalization, Tax Competition, and Dynamic Adjustment to Shocks
Overesch, Michael; Rincke, Johannes - 2011
countries from 1983 to 2006, we analyze the roles of economic and financial openness as well as tax competition, while allowing …
Persistent link: https://www.econbiz.de/10014178355
Cover Image
Profit shifting and equilibrium principles of international taxation
Francois, Manon - 2021
We study the choice between source-based and destination-based corporate taxes in a two-country model, allowing multinational firms to use transfer pricing to allocate profits across tax jurisdictions. We show that source-based taxation is a Nash equilibrium for tax revenue maximizing...
Persistent link: https://www.econbiz.de/10012599091
Cover Image
Tax competition and fiscal equalization under corporate income taxation
Liesegang, Caterina; Runkel, Marco - 2016
This paper challenges the view that tax base equalization by the so-called Representative Tax System (RTS) removes inefficient undertaxation in corporate tax competition. The innovation of the paper is that it focuses on a tax on corporate income, instead of the unit tax on capital considered in...
Persistent link: https://www.econbiz.de/10011509514
Cover Image
What Drives Corporate Tax Rates Down? A Reassessment of Globalization, Tax Competition, and Dynamic Adjustment to Shocks
Overesch, Michael; Rincke, Johannes - CESifo - 2009
countries from 1983 to 2006, we analyze the role of economic and financial openness as well as tax competition while allowing … for dynamic adjustment to shocks and period-specific as well as country-specific effects. While openness does not seem to …
Persistent link: https://www.econbiz.de/10005094460
Cover Image
Tax Competition and Fiscal Equalization Under Corporate Income Taxation
Liesegang, Caterina - 2016
This paper challenges the view that tax base equalization by the so-called Representative Tax System (RTS) removes inefficient undertaxation in corporate tax competition. The innovation of the paper is that it focuses on a tax on corporate income, instead of the unit tax on capital considered in...
Persistent link: https://www.econbiz.de/10012984570