Excess profit taxes (EPTs) emerge as an option to contribute to the extra needed revenues, avoiding a general increase in corporate tax rates, while having the prospect to serve as a gateway to converge toward a permanent efficient rent tax instaed of the corporate income tax. General unilateral...

Die OECD hat mit ihren Reformvorschlägen zum Zwei-Säulen-Modell für eine neue, vermeintlich gerechtere globale Steuerordnung große Erwartungen geweckt. Ambitioniert sind Zeitplan und Ziele. Noch 2022 soll die gesetzgeberische Umsetzung der Regeln erfolgen, die das internationale Steuerrecht...

More than 130 countries have accepted the OECD invitation to reform the taxation of multinational enterprises (MNEs). One of two reform pillars aims at granting market countries the right to tax supernormal ("residual") profit without requiring physical nexus. This paper examines the method of...

What happens when sovereign governments coordinate their tax policies? This is an important research topic in government and economics. We focus on implications of re-allocating taxing rights away from source countries (where goods are produced) to market countries (where goods are consumed) and...

This paper looks at the trade off between investment incentives and exit costs for the location of foreign direct investment (FDI). This issue does not appear to have been tackled in much detail in the literature. The analysis considers the effect of profit taxation (as a measure of investment...

This paper estimates the impact of registering for taxes on firm profits in Bolivia, the country with the highest levels of informality in Latin America. A new survey of micro and small firms enables us to control for a rich set of measures of owner ability and business motivations that can...

Verlagsinfo: Die Digitalisierung stellt einen technisch-ökonomischen Paradigmenwechsel dar, der sich grundlegend auf die Automobilindustrie als wichtigem Vertreter der traditionellen Wirtschaft auswirkt. In dieser Branche führt die Digitalisierung einerseits zu inkrementellen...

Zum WerkInfluencerinnen und Influencer entfalten eine immer größere wirtschaftliche Bedeutung. Schätzungen zufolge erzielen in Deutschland inzwischen weit über 3 Millionen Menschen Einnahmen aus dem Erstellen von Inhalten für Social-Media-Plattformen. Daher ist es nicht überraschend, dass...

Vorliegende Abhandlung widmet sich der Einflussnahme, welche der Europäische Gerichtshof durch Auslegung des primären und sekundären Unionsrechts auf die Effizienz der ertragsteuerlichen Behandlung grenzüberschreitender Investitionen am Binnenmarkt nimmt. In ihrer Ausgangslage steht der...

A recent NY Times headline summarizes one of the biggest economic impacts of the current pandemic: “Big Tech Could Emerge From Coronavirus Crisis Stronger Than Ever.” At a time when most American citizens and businesses suffer catastrophic economic damage from the Coronavirus Recession, some...

This paper measures the effective taxation of housing investments in 40 OECD member and partner countries. The paper derives both Marginal Effective Tax Rates (METRs) and Average Effective Tax Rates (AETRs), which incorporate the stream of income and taxes over the life of the housing...

Errichtung einer Familienstiftung -- Laufende Besteuerung einer Familienstiftung -- Besteuerung der Begünstigten -- Besteuerung der Auflösung einer Familienstiftung -- Erbersatzsteuer auf das Vermögen einer Familienstiftung -- Die Familienstiftung in Liechtenstein -- Die Familienstiftung und...

We analyze the short and long-run performance of firms that were differentially affected by a new tax on dividends in the lead-up to the Global Financial Crisis. We use exogenous policy variation for firms with different legal statuses and financial year-end dates to causally identify the policy...

This Technical Assistance report focuses on Ukraine's distributed profit tax, voluntary disclosure of assets, and Base Erosion and Profit Shifting Work Program implementation. The recommendations largely favor simplifying rules, improving the definition of basic concepts, eliminating potential...

This document presents a set of estimates on the effects of reducing the rate of income tax on enterprises in the Colombian case. The estimate made under a partial equilibrium scheme generates different and less reliable results than those based on a general equilibrium model

Investitionen in Form von Unternehmensakquisitionen haben für die durchführenden Unternehmen eine große strategische und finanzielle Bedeutung. Auch für den Verkäufer stellt der Verkauf des Unternehmens eine bedeutende Vermögensumschichtung dar, die ihm eine Änderung seiner Kapital- und...

We develop a partial equilibrium model in which firms can locate in two separate regions. A firm's decision where to locate in a given period depends on the regions' relative profitability. If firms react strongly to the regions' relative profitability, their market switching behavior generates...

We develop a partial equilibrium model in which firms can locate in two separate regions. A firm's decision where to locate in a given period depends on the regions' relative profitability. If firms react strongly to the regions' relative profitability, their market switching behavior generates...

This paper discusses four key issues, which are closely connected, on tax policy in Ukraine. These issues are social security contribution (SSC), the simplified tax regime for small taxpayers, the corporate profit tax, and excise tax. Ukraine's SSC rates are very high, which are associated with...

To invest successfully it is critical to take the taxation of the investment of the investor into consideration. The following document is about the economic basics of an investment and the ascertainment of the advantages of the investment under the conditions of the complete and incomplete...

It is often argued that, ethically, resource rents should accrue to all citizens. Yet in reality the rents from exploiting national resources are often concentrated in the hands of a few. If resource rents were to be taxed, on the other hand, substantial amounts of public money could be raised...

This paper estimates the impact of registering for taxes on firm profits in Bolivia, the country with the highest levels of informality in Latin America. A new survey of micro and small firms enables the authors to control for a rich set of measures of owner ability and business motivations that...