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Taxation and the multinational firm
Egger, Peter; Stimmelmayr, Michael - 2017
This chapter provides a survey of issues which emerge with the taxation of multinational enterprises. It addresses tax … investments of such firms directly. It survey positive as well as normative principles of such taxation and incentives, relates to …
Persistent link: https://www.econbiz.de/10011616385
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Tax rate and tax base competition for foreign direct investment
Egger, Peter; Raff, Horst - 2011
This paper argues that the large reduction in corporate tax rates and only gradual widening of tax bases in many countries over the last decades are consistent with tougher international competition for foreign direct investment (FDI). To make this point we develop a model in which governments...
Persistent link: https://www.econbiz.de/10009302814
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Tax rate and tax base competition for foreign direct investment
Egger, Peter; Raff, Horst - 2011
This paper argues that the large reduction in corporate tax rates and only gradual widening of tax bases in many countries over the last decades are consistent with tougher international competition for foreign direct investment (FDI). To make this point we develop a model in which governments...
Persistent link: https://www.econbiz.de/10009307961
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Taxation and the Multinational Firm
Egger, Peter; Stimmelmayr, Michael - 2017
This chapter provides a survey of issues which emerge with the taxation of multinational enterprises. It addresses tax … investments of such firms directly. It survey positive as well as normative principles of such taxation and incentives, relates to …
Persistent link: https://www.econbiz.de/10011615939
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Hosting multinationals : economic and fiscal implications
Egger, Peter; Köthenbürger, Marko - 2015
Switzerland is a prime location for both domestically owned as well as foreign-owned multinational enterprises (MNEs). In this paper, we review the literature on MNE activity with respect to its main fundamental (non-policy) drivers, the non-fiscal consequences of MNEs for various economic...
Persistent link: https://www.econbiz.de/10010526682
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How low business tax rates attract multinational headquarters: municipality-level evidence from Germany
Becker, Sascha O.; Egger, Peter; Merlo, Valeria - 2009
Most existing empirical evidence on the impact of profit taxation on multinational firm activity is based on cross …
Persistent link: https://www.econbiz.de/10010264533
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How low business tax rates attract multinational headquarters : municipality-level evidence from Germany
Becker, Sascha O.; Egger, Peter; Merlo, Valeria - 2009
Most existing empirical evidence on the impact of profit taxation on multinational firm activity is based on cross …. -- Multinational firms ; profit taxation ; regional public finance ; count data …
Persistent link: https://www.econbiz.de/10003806078
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Tax Rate and Tax Base Competition for Foreign Direct Investment
Egger, Peter; Raff, Horst - Institut für Weltwirtschaft (IfW) - 2011
This paper argues that the large reduction in corporate tax rates and only gradual widening of tax bases in many countries over the last decades are consistent with tougher international competition for foreign direct investment (FDI). To make this point we develop a model in which governments...
Persistent link: https://www.econbiz.de/10009317920
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Tax Rate and Tax Base Competition for Foreign Direct Investment
Egger, Peter; Raff, Horst - CESifo - 2011
This paper argues that the large reduction in corporate tax rates and only gradual widening of tax bases in many countries over the last decades are consistent with tougher international competition for foreign direct investment (FDI). To make this point we develop a model in which governments...
Persistent link: https://www.econbiz.de/10009320778
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Consequences of the New UK Tax Exemption System: Evidence from Micro-level Data
Egger, Peter; Merlo, Valeria; Ruf, Martin; Wamser, Georg - CESifo - 2012
Until 2009, the United Kingdom operated a system of worldwide taxation. Taxation of foreign income was deferred until … repatriated as dividends, leaving UK-owned multinational firms the possibility of avoiding UK taxation by delaying dividend … from taxation. This fundamental change had a number of straightforward implications for UK-owned multinational firms and …
Persistent link: https://www.econbiz.de/10010578157