Direkt zur Hauptnavigation springen Direkt zum Inhalt springen
info(at)avldigital.remove-this.de
Deutsch English
Letzte Suchanfragen

Ergebnisse für *

Zeige Ergebnisse 1 bis 4 von 4.

  1. Taxing multinationals: the scope for enforcement cooperation
    Autor*in: Hindriks, Jean; Nishimura, Yukihiro
    Erschienen: [2020]
    Verlag:  CORE, Louvain-la-Neuve

    Zugang:
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    VS 203
    Fernleihe:
    keine Fernleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 2078.1/239857
    Schriftenreihe: CORE discussion papers ; 2020, 37
    Schlagworte: Profit shifting; Tax competition; Tax enforcement; Weakestlink; Tax leadership; Tax Haven
    Umfang: 1 Online-Ressource (circa 37 Seiten)
  2. Pennies from haven: wages and profit shifting
    Autor*in: Alstadsæter, Annette; Bjørkheim, Julie Brun; Davies, Ronald B.; Scheuerer, Johannes
    Erschienen: 2022
    Verlag:  UCD School of Economics, University College Dublin, Dublin

    Increasing attention has been given to the fact that some multinational enterprises shift income to tax haven countries, an activity that generates inequality in corporate taxation. Here, we examine how profit shifting relates to wage inequality.... mehr

    Zugang:
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 120
    Fernleihe:
    keine Fernleihe

     

    Increasing attention has been given to the fact that some multinational enterprises shift income to tax haven countries, an activity that generates inequality in corporate taxation. Here, we examine how profit shifting relates to wage inequality. Using rich matched employer-employee data from Norway, we find that profit-shifting firms pay higher wages, particularly among service firms where the wage premium is approximately 2%. Furthermore, this average effect masks significant within-firm heterogeneity with high-skill occupations - and managers in particular - earning higher shifting wage premiums. CEOs particularly gain, with their wages rising nearly 10%. These results thus suggest that profit shifting by multinationals meaningfully contributes to wage inequality, both between and within firms. Finally, our back-of-the-envelope calculations suggest these higher wages would generate additional income tax revenues which would offset around 3% of the fall in Norway's corporate tax revenues due to profit shifting

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/256826
    Schriftenreihe: Working paper series / UCD Centre for Economic Research ; WP22, 09 (February 2022)
    Schlagworte: Profit Shifting; Tax Haven; Tax Avoidance; Multinational Firms; Wage Distribution; Inequality
    Umfang: 1 Online-Ressource (circa 44 Seiten), Illustrationen
  3. Pennies from haven
    wages and profit shifting
    Autor*in: Alstadsæter, Annette; Bjørkheim, Julie Brun; Davies, Ronald B.; Scheuerer, Johannes
    Erschienen: February 2022
    Verlag:  [University of Oxford, Sai͏̈d Business School, Centre for Business Taxation], [Oxford]

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Fernleihe:
    keine Fernleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Working paper / University of Oxford, Sai͏̈d Business School, Centre for Business Taxation ; 2022, 04
    Schlagworte: Profit Shifting; Tax Haven; Tax Avoidance; Multinational Firms; Wage Distri-bution; Inequality
    Umfang: 1 Online-Ressource (circa 43 Seiten), Illustrationen
  4. The real effects of tax havens
    Autor*in: Alstadsӕter, Annette; Davies, Ronald B.; Parenti, Mathieu; Toubal, Farid
    Erschienen: 2023
    Verlag:  UCD School of Economics, University College Dublin, Dublin

    It is common to summarize the impact of tax havens as a shift of tax revenues from high to low-tax jurisdictions. This chapter discusses the economic impact of tax havens that goes beyond a zero-sum transfer of the tax base, what we label real... mehr

    Zugang:
    Verlag (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 120
    Fernleihe:
    keine Fernleihe

     

    It is common to summarize the impact of tax havens as a shift of tax revenues from high to low-tax jurisdictions. This chapter discusses the economic impact of tax havens that goes beyond a zero-sum transfer of the tax base, what we label real effects. We review the literature and focus on exploring how profit shifting affects employment, investment, and innovation in firms. We consider in turn how real effects shape market structure and their implications in general equilibrium. In conclusion, we propose some potential pathways for future research in terms of methodology and areas that we deem promising for further exploration.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Working paper series / UCD Centre for Economic Research ; WP23, 21 (October 2023)
    Schlagworte: Tax Haven; Profit Shifting; Tax Evasion; Real Effects
    Umfang: 1 Online-Ressource (circa 22 Seiten)