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Author : Douglas Peter Dungan,Canada. Technical Committee on Business Taxation
Publisher : Unknown
Page : 55 pages
File Size : 54,9 Mb
Release : 1997
Category : Corporations
ISBN : 0662262026
Author : Ms.Thornton Matheson,Victoria J. Perry,Mr.Chandara Veung
Publisher : International Monetary Fund
Page : 26 pages
File Size : 43,7 Mb
Release : 2013-10-03
Category : Business & Economics
ISBN : 9781484398463
Global investment patterns mean that effective taxation of foreign investors is of increasing importance to the economies of lower income countries. It is thus of considerable concern that the historical framework for cross-border income tax arrangements is not always well suited to allow low-income countries (LICs) effectively to generate tax revenues from profits on foreign direct investment (FDI). Several aspects of this framework contribute to the problem. This paper discusses, in particular, the likely effect of a shift by major economies from the system of worldwide corporate taxation toward a territorial system on the volume, distribution, and financing of FDI, focusing on LICs. It then empirically analyzes bilateral outbound FDI data for the UK for 2002–10 to determine whether the move to territoriality made corporations more sensitive to hostcountry statutory tax rates. Supporting evidence for this hypothesis is found for FDI financed from new equity.
Author : D. Peter Dungan,Canada. Technical Committee on Business Taxation
Publisher : Unknown
Page : 68 pages
File Size : 42,5 Mb
Release : 1997
Category : Corporations
ISBN : MINN:31951D01651231N
Author : Katarzyna Bilicka,M. P. Devereux
Publisher : Unknown
Page : 36 pages
File Size : 54,6 Mb
Release : 2012
Category : Corporations
ISBN : 0955935040
Author : James R. Hines
Publisher : University of Chicago Press
Page : 285 pages
File Size : 53,7 Mb
Release : 2009-02-15
Category : Business & Economics
ISBN : 9780226341750
Because the actions of multinational corporations have a clear and direct effect on the flow of capital throughout the world, how and why these firms behave the way they do is a major issue for national governments and their policymakers. With an unprecedented ability to adjust the scale, character, and location of their global operations, international corporations have become increasingly sensitive to the kind and degree of tax obligations imposed on them by both host and home countries. Tax rules affect the volume of foreign direct investment, corporate borrowing, transfer pricing, dividend and royalty payments, and research and development. National governments that tax the profits of international firms face important challenges in designing tax policies to attract them. This collection examines the global ramifications of tax policies, offering up-to-date, theoretically innovative, and empirically sound perspectives on a problem of immense significance to future economic growth around the globe.
Author : Sebastian Beer,Ruud A. de Mooij,Ms.Li Liu
Publisher : International Monetary Fund
Page : 45 pages
File Size : 44,5 Mb
Release : 2018-07-23
Category : Business & Economics
ISBN : 9781484363997
This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels of corporate tax avoidance including transfer mispricing, international debt shifting, treaty shopping, tax deferral and corporate inversions. Moreover, it performs a meta analysis of the extensive literature that estimates the overall size of profit shifting. We find that the literature suggests that, on average, a 1 percentage-point lower corporate tax rate will expand before-tax income by 1 percent—an effect that is larger than reported as the consensus estimate in previous surveys and tends to be increasing over time. The literature on tax avoidance still has several unresolved puzzles and blind spots that require further research.
Author : Jolanta Iwin-Garzyńska
Publisher : BoD – Books on Demand
Page : 274 pages
File Size : 40,6 Mb
Release : 2018-04-20
Category : Business & Economics
ISBN : 9781789230987
Taxes are a constant part of life for every company and a constant element of economics, finance, and financial law. Any changes observed in the science and theory also apply to the importance and position of taxes in the practice of corporate finance, public finance, and economic growth. Beside this, a new meaning of taxes in the economies of countries in the world and the European Union is introduced. Taxes will always introduce risks and uncertainties in business, due to the high volatility and uncertainty of tax law. Moreover, being a category that affects the economic growth, they cause disturbances in stability and welfare of the state. Therefore, while considering the essence of taxes in a country, one should not consider this category in isolation from corporate finance and social welfare. Two things are certain in the world: death and taxes.
Author : Robert Lucke
Publisher : Unknown
Page : 224 pages
File Size : 48,5 Mb
Release : 1985
Category : Corporations
ISBN : UCR:31210024857482
Author : Jim Stanford
Publisher : James Lorimer & Company
Page : 488 pages
File Size : 48,5 Mb
Release : 1999-01-01
Category : Business & Economics
ISBN : 1550286560
Preface and Acknowledgement Chapter 1 Introduction: Lots of Money, Not Enough Jobs Part I - Money in Motion: Investment and Job-Creation Chapter 2 Money and Reality: Canada's Two Economies Chapter 3 What Does th
Author : Jack M. Mintz,Alfons J. Weichenrieder
Publisher : MIT Press
Page : 203 pages
File Size : 45,7 Mb
Release : 2010-08-06
Category : Business & Economics
ISBN : 9780262014496
Drawing on a unique data set (MiDi) on German multinationals provided by the Deutsche Bundesbank in Frankfurt, Mintz and Weichenrieder confirm the prevalence of indirect financing structures for both outbound and inbound German investment. They find evidence of "treaty shopping!' to avoid withholding taxes (using a third country with more favorable tax rates as a conduit through which to route investments) and of "debt shifting." --
Author : Steffen Ganghof
Publisher : ECPR Press
Page : 209 pages
File Size : 45,5 Mb
Release : 2006
Category : Business & Economics
ISBN : 9780954796686
Marginal income tax rates in advanced industrial countries have fallen dramatically since the mid-1980s, but levels and progressivity of income taxation continue to differ strongly across countries. This study offers a new perspective on both observations. It blends theoretical inquiry with focused quantitative analysis and in-depth investigation of seven countries: Germany, Australia and New Zealand as well as Denmark, Finland, Norway and Sweden. The Politics of Income Taxation highlights the equity-efficiency tradeoffs that structure the politics of income taxation, and analyses how income taxes are embedded in broader tax systems. It explains the limited but enduring importance of political parties and democratic institutions. Finally, the study paints a nuanced picture of the role of globalisation and thus sheds light on the pros and cons of tax coordination at European and international levels.
Author : Christof Ernst
Publisher : BoD – Books on Demand
Page : 230 pages
File Size : 50,5 Mb
Release : 2012
Category : Business & Economics
ISBN : 9783844101485
Germany has currently no explicit form of tax incentive for R&D as they exist in many other countries. The objective of this study is to analyse and evaluate aspects that are important when an R&D tax incentive shall be established in Germany. The study is done both from a business and from an economic policy point of view. It broadens the focus to an European perspective, where the results can be of use in other countries. The study derives relevant research questions and outlines a framework for the evaluation of R&D tax incentives. It provides an overview on the different forms of R&D tax incentives in EU member states in 2010. A discussion then outlines potential models that could be used in Germany. A focus is on the analysis of the incentive's impact on the firm's total tax payments and on the R&D cost by means of a simulation model. Sensitivity analyses use different economic settings and model firms. Another focus is on the empirical analysis of effects from R&D tax incentives and corporate income tax burden on patenting behaviour by using firm-specific patent applications at the European Patent Office (EPO). A substantiated political discussion necessarily needs a projection of potential budgetary costs. Thus, the last focus is on the tax burden and on the overall fiscal costs and applies a micro-simulation model based on a financial statements database to quantify the effects induced by the various models of an R&D tax credit.
Author : Martin Feldstein,James R. Hines,R. Glenn Hubbard
Publisher : University of Chicago Press
Page : 338 pages
File Size : 51,9 Mb
Release : 2007-12-01
Category : Business & Economics
ISBN : 9780226241876
The tax rules of the United States and other countries have intended and unintended effects on the operations of multinational corporations, influencing everything from the formation and allocation of capital to competitive strategies. The growing importance of international business has led economists to reconsider whether current systems of taxing international income are viable in a world of significant capital market integration and global commercial competition. In an attempt to quantify the effect of tax policy on international investment choices, this volume presents in-depth analyses of the interaction of international tax rules and the investment decisions of multinational enterprises. Ten papers assess the role played by multinational firms and their investment in the U.S. economy and the design of international tax rules for multinational investment; analyze channels through which international tax rules affect the costs of international business activities; and examine ways in which international tax rules affect financing decisions of multinational firms. As a group, the papers demonstrate that international tax rules have significant effects on firms' investment and other financing decisions.
Author : Gary Clyde Hufbauer
Publisher : Peterson Institute
Page : 128 pages
File Size : 47,7 Mb
Release : 2005
Category : Corporations
ISBN : 9780881325744
Author : Joel Slemrod,Jon Bakija
Publisher : MIT Press
Page : 530 pages
File Size : 41,5 Mb
Release : 2017-06-02
Category : Business & Economics
ISBN : 9780262533171
The new edition of a popular guide to the key issues in tax reform, presented in a clear, nontechnical, and unbiased way. To follow the debate over tax reform, the interested citizen is often forced to choose between misleading sound bites and academic treatises. Taxing Ourselves bridges the gap between the oversimplified and the arcane, presenting the key issues clearly and without a political agenda. Tax policy experts Joel Slemrod and Jon Bakija lay out in accessible language what is known and not known about how taxes affect the economy and offer guidelines for evaluating tax systems—both the current tax system and proposals to reform it. This fifth edition has been extensively revised to incorporate the latest data, empirical evidence, and tax law. It offers new material on recent tax reform proposals, expanded coverage of international tax issues, and the latest enforcement initiatives. Offering historical perspectives, outlining the basic criteria by which tax policy should be judged (fairness, economic impact, enforceability), examining proposals for both radical change (replacement of the income tax with a flat tax or consumption tax) and incremental changes to the current system, and concluding with a voter's guide, the book provides readers with enough background to make informed judgments about how we should tax ourselves. Praise for earlier editions “An excellent book.” —Jeff Medrick, New York Times “A fair-minded exposition of a politically loaded subject.” —Kirkus Reviews