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

Ergebnisse für *

Zeige Ergebnisse 1 bis 3 von 3.

  1. Profit-shifting elasticities, channels, and the role of tax havens
    evidence from micro-level data
    Autor*in: Merlo, Valeria; Wamser, Georg
    Erschienen: April 2024
    Verlag:  CESifo, Munich, Germany

    This chapter reviews the literature providing empirical estimates on the tax elasticity of multinational profits and discusses the challenges faced when attempting to quantify tax-motivated profit shifting. We first use micro-level data to show that... mehr

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

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 63
    Fernleihe:
    keine Fernleihe

     

    This chapter reviews the literature providing empirical estimates on the tax elasticity of multinational profits and discusses the challenges faced when attempting to quantify tax-motivated profit shifting. We first use micro-level data to show that multinational corporations hold a disproportionately large share of profits and financial assets in tax havens, relative to real activities in these countries. We then argue that tax notches associated with anti-tax avoidance legislation may be exploited to better understand tax-motivated profit shifting. This approach suggests a semi-tax elasticity of pre-tax profits of about 0.22, which is substantially smaller than estimates provided in earlier studies.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/296134
    Schriftenreihe: CESifo working papers ; 11045 (2024)
    Schlagworte: corporate income taxes; profit shifting; tax havens; multinational corporations
    Umfang: 1 Online-Ressource (circa 23 Seiten), Illustrationen
  2. Design and consequences of CFC and GILTI rules
    a review and potential lessons for the global minimum tax
    Autor*in: Overesch, Michael; Schindler, Dirk; Wamser, Georg
    Erschienen: March 2024
    Verlag:  CESifo, Munich, Germany

    This chapter provides a description of one of the key anti-tax-avoidance rules to combat profit shifting by multinational corporations, so called Controlled Foreign Corporation (CFC) rules that directly target income in low-tax countries. We explain... mehr

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

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 63
    Fernleihe:
    keine Fernleihe

     

    This chapter provides a description of one of the key anti-tax-avoidance rules to combat profit shifting by multinational corporations, so called Controlled Foreign Corporation (CFC) rules that directly target income in low-tax countries. We explain some key institutional features of CFC provisions. We then present some data and descriptive statistics before we review existing theoretical and empirical research analyzing CFC rules. Our review also includes the new U.S. GILTI rules. CFC rules are effective in curbing profit shifting, but their effect on the real economy is still unclear. In contrast, GILTI seems to be ineffective when it comes to profit shifting, but it has consequences for real activity. We finally argue that research on CFC regulations and GILTI can be informative in assessing the recent global minimum tax initiative.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/296107
    Schriftenreihe: CESifo working papers ; 11018 (2024)
    Schlagworte: Controlled-foreign-company (CFC) Rules; Global Intangible Low-taxed Income(GILTI); tax havens; tax avoidance; effects of regulation; global minimum tax
    Umfang: 1 Online-Ressource (circa 30 Seiten)
  3. Offshore tax evasion in developing countries
    evidence and policy discussion
    Autor*in: Johannesen, Niels
    Erschienen: March 2024
    Verlag:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    Offshore tax havens cause large losses of government revenue by facilitating tax evasion by wealthy individuals. This paper focuses on offshore tax evasion in developing countries and documents two empirical regularities. First, there is no clear... mehr

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

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 248
    Fernleihe:
    keine Fernleihe

     

    Offshore tax havens cause large losses of government revenue by facilitating tax evasion by wealthy individuals. This paper focuses on offshore tax evasion in developing countries and documents two empirical regularities. First, there is no clear development gradient in the exposure to offshore tax havens: a range of indicators suggests that wealth held in offshore tax havens, measured relative to the size of the economy, correlates only weakly with economic development. Second, there is a very strong development gradient in the policy response to this challenge: a highly ambitious type of international cooperation based on automatic exchange of bank account information has emerged in recent years, but only few developing countries participate. We discuss why the particular policy design chosen by the global tax community might be unattractive for developing countries and propose a simple reform that would allow developing countries to reap more benefits from the improvements in global financial transparency.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9789292674731
    Weitere Identifier:
    Schriftenreihe: WIDER working paper ; 2024, 15
    Schlagworte: tax evasion; tax havens; information exchange; tax enforcement; offshore financial centres
    Umfang: 1 Online-Ressource (circa 22 Seiten), Illustrationen