Search Results - subject_exact:"Corporate taxation"

Transfer price documentation rules and multinational firm behavior : evidence from France

Laudage, Sabine; Riedel, Nadine; Schmidt, Katharina; … - 2026

In recent years, a growing number of countries have enacted tax rules that require multinational enterprises (MNEs) to document their intra-firm trade prices and show that they are set as in third-party trade. The objective of these rules is to limit opportunities for strategic trade mis-pricing...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015607696

Competitiveness of the tax system and economic growth

Christl, Michael; Köppl-Turyna, Monika - 2026

This paper examines whether the design of a country's tax system matters for economic growth using the Tax Foundation's International Tax Competitiveness Index (ITCI), a composite of more than 40 legislated tax-policy variables spanning corporate, individual income, consumption, property, and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015643455

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Competitiveness of the tax system and economic growth

Christl, Michael; Köppl-Turyna, Monika - 2026

Book / Working Paper

Expected burdens of the global minimum tax : firm evidence

Baumgart, Eike; Blaufus, Kay; Paczkowski, Katharina - 2026

We provide firm-level evidence on expected tax burdens under the OECD's Pillar Two minimum tax using hand-collected financial statement disclosures from listed multinational groups headquartered in countries where Pillar Two has already taken effect. Our setting exploits a common reporting...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015635451

Resource investments and the timing of tax deductions

Ahlvik, Lassi; Harding, Torfinn - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015152811

Antitrust and corporate taxation

Lee, Jonghoon; Pond, Amy - 2025

Although citizens value competitive markets and support small businesses, we observe substantial variation in market concentration. Why do politicians abstain from taking action to reduce concentration? We propose an often overlooked political benefit to concentrated markets: When concentration...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015471176

OECD pillar two compliance costs : a quantitative assessment for EU-headquartered groups

Bray, Sean; Bunn, Daniel; Gaul, Johannes; Spengel, Christoph - 2025

This study examines the compliance costs of OECD Pillar Two, i.e., the “Global Minimum Tax,” for multinational enterprises headquartered in the European Union. Collecting data from chief financial officers and heads of finance or tax departments, we estimate compliance cost determinants and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015473602

Down a slippery slope : lack of trust, coercive threats and business tax resistance in Greece : 1955-1988

Battilossi, Stefano; Pittaki, Zoi - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015450721

Corporate taxation in open economies

Šauer, Radek - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015455122

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Corporate Taxation in Open Economies

Šauer, Radek - 2022

Book / Working Paper

Corporate taxation in open economies

Šauer, Radek - 2022

Book / Working Paper

Corporate Taxation in Open Economies

Šauer, Radek - 2022

Book / Working Paper

Heterogeneity in effective tax rate trends : evidence from Finnish corporate tax returns

Vanhala, Mikko; Viertola, Marika - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015492588

Tax games : the case of Ireland in the global dynamics of corporate taxation

Ní Chasaide, Nessa; Ó Riain, S. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015550627

Did the tax cuts and jobs act reduce profit shifting by US multinational companies?

Garcia-Bernardo, Javier; Janský, Petr; Zucman, Gabriel - 2025

The 2017 Tax Cut and Jobs Act lowered the US corporate tax rate and introduced provisions to curb profit shifting. We combine survey data, tax data, and firm financial statements to study the evolution of the geographical allocation of US firms' profits after the reform. Between 2017 and 2020,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015641500

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Did the tax cuts and jobs act reduce profit shifting by US multinational companies?

Garcia-Bernardo, Javier; Janský, Petr; Zucman, Gabriel - 2022

Book / Working Paper

Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?

Garcia-Bernardo, Javier; Janský, Petr; Zucman, Gabriel - 2022

Book / Working Paper

Taxing big firms’ extra profits : evidence from the “Robin Hood” tax

Loaicono, Luisa; Rizzo, Leonzio; Rubolino, Enrico; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015647229

The relationship between leverage and profitability : the role of tax depreciation allowances

Koussis, Nicos; Menoncin, Francesco; Panteghini, Paolo - 2025

We extend Trade-Off Theory (TOT) by assuming that EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization), rather than EBIT (Earnings Before Interest and Taxes), follows a Geometric Brownian Motion (GBM), and we thus consider the role of tax depreciation allowances (TDA) in...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015414038

Local tax havens

Kochems, Johannes - 2025 - This version: October 30, 2025

This paper analyzes how (local) tax havens function. Using the German municipal business tax setting as a laboratory, I investigate the characteristics and emergence of local tax havens. I demonstrate that local tax havens are situated in close proximity to large agglomeration areas, while...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015533218

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Local tax havens

Kochems, Johannes - 2025

Book / Working Paper

Rationalizing formula apportionment

Becker, Johannes - 2024

Many federal tax systems employ formula apportionment to allocate the taxable profits of large businesses to the federal subunits, where the subunits' specific tax rates are then applied. The formulas - such as the one recently proposed by the EU Commission and the one agreed upon by the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014632348

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Rationalizing Formula Apportionment

Becker, Johannes - 2024

Book / Working Paper

Rationalizing formula apportionment

Becker, Johannes - 2023

Book / Working Paper

Taxation of MNE profits in an R&D driven economy : beneficial tax havens and minimum taxes

Lüttmann, Malte - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015115011

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Taxation of MNE profits in an R&D driven economy: Beneficial tax havens and minimum taxes

Lüttmann, Malte - 2024

Article

The tax wedge on the employer side in Italy

Caiumi, Antonella; Rinaldi, Marco - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015325292

Tax it before exit : exit taxation and greenfield investments

Winkler, Georg - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014477195

Transfer price documentation rules and multinational firm behavior: Evidence from France

Laudage, Sabine; Riedel, Nadine; Schmidt, Katharina; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015608859

Trademark Leasing as a Tax Benefit Instrument

Gałuszka, Jolanta; Ręczajski, Piotr; Ćwiąkała, Michał - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015625957

Expected burdens of the global minimum tax: Firm evidence

Baumgart, Eike; Blaufus, Kay; Paczkowski, Katharina - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015638072

Competitiveness of the tax system and economic growth

Christl, Michael; Köppl-Turyna, Monika - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016062259

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Competitiveness of the tax system and economic growth

Christl, Michael; Köppl-Turyna, Monika - 2026

Book / Working Paper

Tax department design, tax planning, and tax risk

Amberger, Harald J.; Giese, Henning; Koch, Reinald; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015609870

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Tax department design, tax planning, and tax risk

Amberger, Harald; Giese, Henning; Koch, Reinald; … - 2026

Book / Working Paper

Innovation-friendly taxation of multinational enterprises : patents in the context of growth and taxes

Lukšič, Jan; Peschner, Jörg; Piroli, Giuseppe - 2026

We find that patents registered by multinational enterprises (MNEs) in tax havens help avoid taxes in the EU but fail to increase the total factor productivity (TFP) of EU-located group members. We conclude that many of those patents' prime purpose is not to make technology available and then...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614769

Distortions for nothing : optimal taxation of (un)distributed profits

Lehmann, Etienne; Zanoutene, Eddy - 2026

We study the optimal taxation of corporate and dividend income when entrepreneurs can use retained earnings to reduce their tax burden. We show that eliminating dividend taxes while increasing the corporate income tax (CIT) to keep investment unchanged raises total tax revenue. Our simulations...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015592346

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Distortions for nothing : optimal taxation of (un)distributed profits*

Lehmann, Etienne; Zanoutene, Eddy - 2026

Book / Working Paper

Germany's swift package of business tax breaks aimed at stimulating investment

Funke, Michael; Terasa, Raphael - 2026

Germany has introduced a comprehensive package of staggered business tax breaks to accelerate business investment and give new momentum to economic growth. The key components of the so-called investment booster program are a temporary tax write-off on machinery and other equipment investments to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015586899

Tax-motivated transfer pricing and country-by-country reporting : evidence from Japanese customs data

Hasegawa, Makoto; Suzuki, Takafumi; Kawakubo, Takafumi; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015591415

Zombie firms and productivity : an analysis based on tax data

Andler, Mathias - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015580780

The race between tax enforcement and tax planning : evidence from a natural experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2026 - Original version: May 2023, this version: January 2026

Profit shifting by multinational corporations is thought to reduce tax revenue around the world. This paper provides a comprehensive analysis of the introduction of standard regulations to limit profit shifting. Using administrative tax and customs data from Chile, we find that the reform was...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015605093

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The race between tax enforcement and tax planning : evidence from a natural experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2023

Book / Working Paper

The Race Between Tax Enforcement and Tax Planning : Evidence From a Natural Experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2022

Book / Working Paper

The race between tax enforcement and tax planning : evidence from a natural experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2022

Book / Working Paper

The Race between Tax Enforcement and Tax Planning : Evidence from a Natural Experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2023

Book / Working Paper

La concurrence fiscale en matière d'impôt sur les sociétés dans l'Union européenne : un état des lieux

Madiès, Thierry - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015619769

Gaming the threshold : size-dependent tax policy and domestic profit shifting

Athiphat Muthitacharoen; Archawa Paweenawat; Krislert … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015624511

Tax incentives and export diversification : evidence from China's replacing business tax with value-added tax reform

Fu, Qiuyao; Zhang, Donghao - 2026

Tax incentives play a crucial role in enhancing firm dynamism and aiding a nation in becoming a significant trade power. Drawing on data from the Annual Survey of Industrial Firms Database and the Chinese Customs Database for the period 2010 to 2013, this study employs a...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015626036

Transfer pricing regulation and tax revenue performance in Ghana's petroleum sector : the role of GRA enforcement

Abdulrahman, Nuhu Alhassan; Bunyaminu, Alhassan; … - 2026

This study examines the impact of transfer pricing regulations on petroleum tax revenue using the enforcement role of the Ghana Revenue Authority (GRA). Utilizing data from Ghanaian firms spanning 2002 to 2023 from reliable institutional sources including the GRA, PIAC, World Bank, and the U.S....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015626432

Influence of company's tax exposure as capital structure decision on financial performance of state-owned sugar manufacturing corporation projects in Western Kenya

Kawour, Mathew Elijah; Rambo, Charles Mallans; Odundo, … - 2026

This study examined how a company's tax exposure, conceptualized as a capital structure decision factor, influences the financial performance of state-owned sugar manufacturing corporations in Western Kenya. Grounded in Modigliani and Miller's capital structure model and drawing on trade-off,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015626433

Excess profit taxes in times of crisis : the example of the inframarginal revenue cap in the EU electricity market

Nicolay, Katharina; Spix, Julia; Steinbrenner, Daniela - 2026 - This version: 20 March 2026

We conduct a data-based policy evaluation of the first large-scale, EU-wide excess profit tax, implemented during the 2022 European energy crisis to tax the windfall profits of inframarginal electricity producers. In particular, we evaluate the inherent trade-off of excess profit taxation: the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015626713

Detecting profit shifting in administrative data : a South African perspective

Abagna, Matthew Amalitinga; Davies, Ronald B.; … - 2026

This paper develops a data-driven methodology for detecting potential profit shifting by multinational enterprises in South Africa. Drawing on detailed administrative tax and customs data, we construct a series of red-flag indicators based on firm-level profitability, intra-group transactions,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015637785

The instruments of profit shifting

Parra Ramirez, Kevin; Vicard, Vincent - 2026

While multinational enterprises (MNEs) shift hundreds of billions in profits to lowtax jurisdictions annually, how they do remains disputed. Using firm-level data for France in 2018, we provide the first joint quantification of the three main profitshifting channels: transfer mispricing in goods...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015644451

Tax policy and corporate investment : evidence from Indian firm-level panel data

Ghate, Chetan; Singh, Sukhdeep; Chakraborty, Indrani - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015647090

The cost of bureaucratic fragmentation : business tax evasion and revenue mobilization in a low-income country

Dietrich, Stephan; Markhof, Yannick; Vincent, Rose Camille - 2026

We provide novel evidence on bureaucratic fragmentation and weak tax administrations as central enablers of low revenue mobilization in low-income countries. In collaboration with the municipal and national tax authorities in Kampala, Uganda, we cross-link previously siloed tax records for...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015650544

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The cost of bureaucratic fragmentation : business tax evasion and revenue mobilization in a low-income country

Dietrich, Stephan; Markhof, Yannick; Vincent, Rose Camille - 2026

Book / Working Paper

Optimizing tax regimes specific to the information and communications technology sector for economic growth and job creation in Africa

2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651424

Observation of tax transparency reporting by Top 40 JSE-listed firms

Khanyile, Nontuthuko; Phesa, Masibulele - 2026

This study evaluates the extent and quality of tax transparency reporting among the Top 40 firms listed on the Johannesburg Stock Exchange (JSE), distinguishing between mandatory tax disclosures and voluntary transparency practices. A qualitative, disclosure-based research design was employed,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015652194

From enforcement to capability : tax planning capacity and corporate tax compliance in foreign investment enterprises in Azerbaijan

Mammadli, Mubariz; Namazova, Natavan; Zeynalova, Zivar - 2026

This study examines how external regulatory conditions and internal organizational capabilities shape corporate tax compliance among foreign investment enterprises (FIEs) in Azerbaijan. It develops an integrated framework that brings together enforcement-based factors, tax planning capacity, and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015653560

Digitalization of the global economy and the OECD reform of MNE's corporate income tax : background, challenges, and issues

Brokelind, Cécile - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015484612

Verotuksen rajoilla : näkökulmia suomen korkeisiin rajaveroihin

Kuusi, Tero; Kotamäki, Mauri; Kirkko-Jaakkola, Mikael - 2026

We examine the effects of Finland's highest marginal income tax rates by integrating traditional analytical frameworks, recent empirical evidence, and dynamic macroeconomic mechanisms that shape income formation and the economy's growth potential. Based on our comprehensive assessment, the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667319

Bank capital and the minimum corporate tax

Chiari, Alessandro - 2026

This paper examines whether the Pillar Two Global Minimum Tax reduces bank profitability and regulatory capital, and for which banks the effects are strongest. We use a quarterly exposure-based differencein differences design around 2024Q1, where treatment intensity is defined by pre-2024...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667752

Anticipatory effects of corporate tax shaming : evidence from the European Union

Soffe, Raphaëlle; Incerti, Trevor - 2026

Offshore wealth is estimated at 10% of global GDP. To curb tax avoidance, policymakers have adopted tax transparency reforms. We analyze anticipatory effects associated with the EU’s Directive on Public Country-by-Country Reporting, which mandates that large multinational corporations disclose...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668603

The productivity paradox of corporate taxation : a nonlinear tale of growth and constraints

Nguyen, Hang T. T. - 2026

This paper investigates the relationship between corporate income tax rates (CITR) and firm-level productivity growth using AMADEUS data of 304,410 observations from 79,842 European firms from 2006 to 2019. The results imply a robust non-linear relationship: higher CITRs are positively...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015638603

Corporate tax incidence and tax avoidance : evidence from the German business tax reform 2008

Eichfelder, Sebastian; Nguyen, Hang T. T. - 2026

This study examines the interplay between corporate tax avoidance and the incidence of the corporate income tax falling on wages and employment. Using the German Business Tax Reform 2008 (GBTR 2008) as a natural experiment, we investigate how a large tax cut of about nine percentage points...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015638611

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Corporate tax incidence and tax avoidance : evidence from the German Business Tax Reform 2008

Eichfelder, Sebastian; Nguyen, Hang T. T. - 2025

Book / Working Paper

Corporate tax spillovers in an interconnected economy : investment effects within multinationals and along global supply chains

Jacob, Martin - 2026

Corporate tax reforms generate cross-border investment spillovers through multinational subsidiary networks and along global supply chains. Within multinational firms, production linkages can lead to negative crossborder investment spillovers following tax increases. Along global supply chains,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015644041

Earnings management in response to the introduction of additional corporate income tax

Šušak, Toni - 2026

The objective of this research was to assess the impact of the introduction of windfall taxes on accrual earnings management in the Republic of Croatia. The Croatian windfall taxation setting was unique in the European Union due to the comprehensive taxpayer approach. The research sample...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015664802