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Displaying results 1 to 12 of 12.

  1. Attracting profit shifting or fostering innovation?
    on patent boxes and R&D subsidies
    Author: Haufler, Andreas; Schindler, Dirk
    Published: February 2021
    Publisher:  [University of Oxford, Sai͏̈d Business School, Centre for Business Taxation], [Oxford]

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper / University of Oxford, Sai͏̈d Business School, Centre for Business Taxation ; 2021, 02
    Subjects: corporate taxation; profit shifting; patent boxes; R&D tax credits; tax competition
    Scope: 1 Online-Ressource (circa 45 Seiten)
  2. Profit-led in effect or in mere appearance?
    estimating the Irish demand regime given the influence of multinational enterprises
    Author: Woodgate, Ryan
    Published: January 2021
    Publisher:  Berlin School of Economics and Law, Institute for International Political Economy Berlin, Berlin

    In the Republic of Ireland, the activities of MNEs drive real demand on one level and severely distort conventional national accounts statistics on another. This poses a problem for the valid estimation of the Irish demand regime since key variables... more

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    In the Republic of Ireland, the activities of MNEs drive real demand on one level and severely distort conventional national accounts statistics on another. This poses a problem for the valid estimation of the Irish demand regime since key variables such as the wage share of GDP are skewed and strongly correlated with omitted variables that determine some components of demand. This paper summarises the real and distortionary effects of MNEs in Ireland, and then adjusts and controls for these effects as much as possible in an econometric estimation of the underlying Irish demand regime. Both ordinary least squares and three stage least squares estimators are used, the latter as an attempt to deal with the issue of simultaneity bias that confronts all empirical attempts at demand regime estimation. The main results of this paper are twofold. Firstly, Ireland is found to be wage-led in the specifications that adjust and control for the influence of MNEs. Second, the average effective corporate tax rate (AECTR) on foreign affiliates in Ireland is found to be statistically significant in explaining investment. This, alongside indicative foreign affiliate statistics, supports the view that Ireland may be "tax competition-led", in the sense implied by Woodgate (2020), where a lower AECTR has a net positive effect on aggregate demand in Ireland (though at the expense of other nations). The implications of these findings for policy are drawn.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/228869
    Series: Working paper / Institute for International Political Economy Berlin ; no. 154 (2021)
    Subjects: Distribution; demand regime; Ireland; tax competition; profit shifting
    Scope: 1 Online-Ressource (circa 35 Seiten), Illustrationen
  3. Profit shifting and equilibrium principles of international taxation
    Author: François, Manon
    Published: [2021]
    Publisher:  Paris School of Economics, Paris

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper / Paris School of Economics ; no 2021, 43
    Subjects: tax competition; multinational firms; corporate taxes; transfer pricing
    Scope: 1 Online-Ressource (circa 36 Seiten), Illustrationen
  4. Profit shifting and equilibrium principles of international taxation
    Author: Francois, Manon
    Published: July 2021
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    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... more

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    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 jurisdictions if domestic and foreign firms generate large revenues. We also show that destination-based taxes are a Nash equilibrium when firms generate low revenues, which implies the presence of multiple equilibria. Both the source and the destination principle coexist in equilibrium when domestic and foreign corporate revenues are intermediate. However, the source principle always tax-dominates the destination principle.

     
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    Source: Union catalogues
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    hdl: 10419/245392
    Series: CESifo working paper ; no. 9211 (2021)
    Subjects: tax competition; multinational firms; corporate taxes; transfer pricing
    Scope: 1 Online-Ressource (circa 42 Seiten), Illustrationen
  5. The internet as a tax haven?
    Author: Agrawal, David R.
    Published: March 2021
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    If online transactions are tax-free, increased online shopping may lower tax rates as jurisdictions seek to reduce tax avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because internet sales help enforce... more

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    If online transactions are tax-free, increased online shopping may lower tax rates as jurisdictions seek to reduce tax avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because internet sales help enforce destination-based taxes. I find that higher internet penetration generally results in lower municipal tax rates, but raises tax rates in some jurisdictions. The latter effect emerges in states where many online vendors remit taxes. A one standard deviation increase in internet penetration lowers local sales taxes in large municipalities by 0.15 percentage points or 16% of the average rate.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
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    Other identifier:
    hdl: 10419/235294
    Series: CESifo working paper ; no. 8924 (2021)
    Subjects: e-commerce; online shopping; sales tax; tax competition
    Scope: 1 Online-Ressource (circa 61 Seiten), Illustrationen
  6. Tax policies in a transition to a knowledge-based economy
    the effective tax burden of companies and highly skilled labour
    Author: Fischer, Leonie; Heckemeyer, Jost H.; Spengel, Christoph; Steinbrenner, Daniela
    Published: [2021]
    Publisher:  ZEW - Leibniz Centre for European Economic Research, Mannheim, Germany

    Globalisation and the fast-approaching digitalisation increase capital as well as labour mobility fostering tax competition among countries worldwide. Based on a unique dataset, we analyse the development of effective tax burdens on corporations and... more

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    Universitätsbibliothek Mannheim
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    Globalisation and the fast-approaching digitalisation increase capital as well as labour mobility fostering tax competition among countries worldwide. Based on a unique dataset, we analyse the development of effective tax burdens on corporations and highly skilled labour for 26 OECD countries over the last decade. The synthesis of both indicators allows us to identify tax strategies of the countries considered and to further elaborate on the scope of future tax competition against the background of current developments. Overall, we find a declining trend in effective tax burdens on corporate investments, whereas we observe increases in the top statutory tax rates for high-income earners and a rather constant average effective tax burden on labour for a disposable income of EUR 100’000. Current developments like the agreement on a global minimum tax or the transition to a knowledge-based economy can set a new lower bound to tax competition on corporate investments and might shift its focus.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/248850
    Edition: This version: 29 October 2021
    Series: Discussion paper / ZEW ; no. 21, 096 (12/2021)
    Subjects: effective tax rates; tax competition; location attractiveness; corporate location decision; Devereux/Griffith Methodology; Human Resource Tax Analyzer
    Scope: 1 Online-Ressource (51 Seiten), Illustrationen
  7. Tax competition with two tax instruments
    and tax evasion
    Author: Becker, Johannes; Wilson, John D.
    Published: September 2021
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    We consider a world in which countries apply optimal taxes on mobile capital and savings (like in Bucovetsky and Wilson, 1991). Firms and savers may underreport income in order to avoid or evade taxation. We show that, even in the presence of... more

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    We consider a world in which countries apply optimal taxes on mobile capital and savings (like in Bucovetsky and Wilson, 1991). Firms and savers may underreport income in order to avoid or evade taxation. We show that, even in the presence of underreporting, the equilibrium under tax competition may still be constrained-efficient (in the sense that there is no scope for welfare enhancing tax coordination). This is the case if the marginal social costs of underreporting savings and investment income are equal. The model demonstrates that, if source-based taxes on capital are inefficiently low, as is often assumed, taxes on savings must be inefficiently high. Constrained-efficient tax policy minimizes the social cost of underreporting. The results are robust to introducing taxes on profit or on labor income, if these types of income can be underreported as well. We conclude that commonly held assumptions on the need for coordination under tax competition need to be revised or qualified.

     
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    Source: Union catalogues
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    Other identifier:
    hdl: 10419/245499
    Edition: This version September 20, 2021
    Series: CESifo working paper ; no. 9318 (2021)
    Subjects: tax competition; social welfare; tax coordination
    Scope: 1 Online-Ressource (circa 27 Seiten), Illustrationen
  8. Why minimum corporate income taxation can make the high-tax countries worse off
    the compliance dilemma
    Author: Hindriks, Jean; Nishimura, Yukihiro
    Published: [2021]
    Publisher:  CORE, Louvain-la-Neuve

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    Source: Union catalogues
    Language: English
    Media type: Book
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    Other identifier:
    hdl: 2078.1/249988
    Series: LIDAM discussion paper CORE ; 2021, 10
    Subjects: profit shifting; tax competition; tax enforcement
    Scope: 1 Online-Ressource (circa 16 Seiten), Illustrationen
  9. Second-best source-based taxation of multinational firms
    Author: Becker, Johannes
    Published: September 2021
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    I consider a continuum of multinational enterprises (MNEs), which differ in profitability. MNEs employ capital, shift profit to tax havens and may relocate their production facilities to other countries. Source countries provide public inputs and... more

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    I consider a continuum of multinational enterprises (MNEs), which differ in profitability. MNEs employ capital, shift profit to tax havens and may relocate their production facilities to other countries. Source countries provide public inputs and levy taxes. I derive optimal policy choices for different government objectives (to maximize tax revenue, national income or the representative household’s utility) allowing for an unrestricted set of tax policy instruments - in contrast to most existing work on corporate taxation. With observable productivity types, source governments set type-dependent lump-sum taxes and attain the first-best allocation. With unobservable productivity types, the optimum source-based tax system consists of a small lump-sum tax (driving low-profit types out of the market) and positive marginal taxes on reported profit. Optimal marginal tax rates on capital inputs are positive if more profitable firms employ more capital. Optimal public inputs are lower than in the first best if they are of higher value to more profitable firm types. I use a sufficient statistics approach (following Saez 2001) to express optimal tax and input choices as functions of elasticities of observable choice variables. Finally, I use the model to evaluate tax policy measures, e.g. the introduction of an effective minimum tax on profits in tax havens, and to derive the welfare properties of tax competition with an unrestricted set of tax instruments.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/245510
    Series: CESifo working paper ; no. 9329 (2021)
    Subjects: corporate taxation; multinational firms; optimum taxation; tax competition
    Scope: 1 Online-Ressource (circa 41 Seiten), Illustrationen
  10. Are incentive effects from fiscal equalization underestimated?
    evidence from a Swiss reform
    Author: Mauri, Nicola
    Published: [2021]
    Publisher:  Université de Lausanne, Faculté des hautes études commerciales (HEC), Département d'économie, Lausanne

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    Series: Cahier de recherches économiques du Département d'Econométrie et d'Economie ; 21, 13
    Subjects: fiscal equalization; tax competition; local public finance; fiscal federalism; regional science
    Scope: 1 Online-Ressource (circa 53 Seiten), Illustrationen
  11. Does inter-local cooperation reduce the intensity of tax competition?
    evidence on inter-local industrial parks in Germany
    Author: Bischoff, Ivo; Kosfeld, Reinhold
    Published: [2021]
    Publisher:  Philipps-University Marburg, School of Business and Economics, Marburg

    We ask whether inter-municipal cooperation serve as a platform by which municipalities coor-dinate tax policies and reduce the intensity of tax competition. In this paper, we focus on inter-municipal cooperation in form of inter-local industrial... more

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    We ask whether inter-municipal cooperation serve as a platform by which municipalities coor-dinate tax policies and reduce the intensity of tax competition. In this paper, we focus on inter-municipal cooperation in form of inter-local industrial parks. We apply the generalized syn-thetic control method to analyze the causal impact of inter-local industrial parks on municipal tax-setting behavior using data on municipalities from four West-German states between 2000 and 2018. The analysis does not support the notion that inter-local industrial parks constitute a platform used for tax coordination.

     
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    Source: Union catalogues
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    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/254232
    Edition: This version: October 15, 2021
    Series: Joint discussion paper series in economics ; no. 2021, 37
    Subjects: Inter-local industrial parks; inter-municipal cooperation; tax competition; generalized synthetic control method; Germany
    Scope: 1 Online-Ressource (circa 38 Seiten), Illustrationen
  12. Tax policies in a transition to a knowledge-based economy
    the effective tax burden of companies and highly skilled labour
    Author: Fischer, Leonie; Heckemeyer, Jost H.; Spengel, Christoph; Steinbrenner, Daniela
    Published: 12/2021
    Publisher:  ZEW, Mannheim

    Globalisation and the fast-approaching digitalisation increase capital as well as labour mobility fostering tax competition among countries worldwide. Based on a unique dataset, we analyse the development of effective tax burdens on corporations and... more

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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    2 : Z 2027:2021,096
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    Location:
    Badische Landesbibliothek
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    Globalisation and the fast-approaching digitalisation increase capital as well as labour mobility fostering tax competition among countries worldwide. Based on a unique dataset, we analyse the development of effective tax burdens on corporations and highly skilled labour for 26 OECD countries over the last decade. The synthesis of both indicators allows us to identify tax strategies of the countries considered and to further elaborate on the scope of future tax competition against the background of current developments. Overall, we find a declining trend in effective tax burdens on corporate investments, whereas we observe increases in the top statutory tax rates for high-income earners and a rather constant average effective tax burden on labour for a disposable income of EUR 100’000. Current developments like the agreement on a global minimum tax or the transition to a knowledge-based economy can set a new lower bound to tax competition on corporate investments and might shift its focus.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Discussion paper / ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung GmbH ; No. 21-096
    Subjects: effective tax rates; tax competition; location attractiveness; corporate location decision; Devereux/Griffith Methodology; Human Resource Tax Analyzer
    Scope: 51 Seiten, Diagramme