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Displaying results 1 to 9 of 9.

  1. Analysis of US corporate tax reform proposals and their effects for Europe and Germany
    final report : update 2018
    Author: Spengel, Christoph; Heinemann, Friedrich; Olbert, Marcel; Pfeiffer, Olena; Schwab, Thomas; Stutzenberger, Kathrin
    Published: 2018
    Publisher:  ZEW - Zentrum für Europäische Wirtschaftsforschung GmbH, Mannheim

    Das Projekt befasst sich mit dem aktuellen Vorhaben zur Reform der Unternehmensbesteuerung in den USA. Wenngleich Details noch offen sind, zeichnen sich eine deutliche Steuersenkung sowie eine Abkehr der Besteuerung des Welteinkommens ab. Im Falle... more

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Das Projekt befasst sich mit dem aktuellen Vorhaben zur Reform der Unternehmensbesteuerung in den USA. Wenngleich Details noch offen sind, zeichnen sich eine deutliche Steuersenkung sowie eine Abkehr der Besteuerung des Welteinkommens ab. Im Falle einer Umsetzung der Reform wird sich die Rolle der USA im globalen Steuerwettbewerb signifikant verbessern. Ziel des Projektes ist es deshalb die Auswirkungen auf Europa insbesondere vor dem Hintergrund der sich durch die Reform verändernden Anreize für grenzüberschreitende Investitionen zu untersuchen. Zudem werden die möglichen Folgen für die Wettbewerbsfähigkeit von Unternehmensstandorten und denkbare steuerpolitische Strategien für die EU beleuchtet.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/181905
    Series: [ZEW-Gutachten und Forschungsberichte]
    Subjects: Unternehmensbesteuerung; Steuerreform; USA; Wirkungsanalyse; Auslandsinvestition; Europa; Deutschland
    Scope: 1 Online-Ressource (circa 57 Seiten), Illustrationen
  2. Taxation in the digital economy
    recent policy developments and the question of value creation
    Author: Olbert, Marcel; Spengel, Christoph
    Published: 2019
    Publisher:  ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung GmbH Mannheim, Mannheim

    The paper reviews the evidence on the challenges of digitalization for direct (corporate profit) and indirect (consumption) taxation. Based on both anecdotal and empirical evidence, we evaluate ongoing developments at the OECD and European Union... more

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    The paper reviews the evidence on the challenges of digitalization for direct (corporate profit) and indirect (consumption) taxation. Based on both anecdotal and empirical evidence, we evaluate ongoing developments at the OECD and European Union level and argue that there is no justification for introducing a new tax order for digital businesses. In particular, the significant digital presence and the digital services tax as put forward by the European Commission will most likely distort corporate decisions and spur tax competition. To contribute to the development of tax rules in line with value creation as the gold standard for profit taxation the paper discusses data as a "new" value-driving asset in the digital economy. It draws on insights from interdisciplinary research to highlight that the value of data emerges through proprietary activities conducted within businesses. We ultimately discuss how existing transfer pricing solutions can be adapted to business models employing data mining.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/194870
    Series: Discussion paper / ZEW ; no. 19-010 (04/2019)
    Scope: 1 Online-Ressource (34 Seiten)
    Notes:

    Gesehen am 14.01.2020
  3. Is mandatory country-by-country reporting effective?
    early evidence on the economic responses by multinational firms
    Author: De Simone, Lisa; Olbert, Marcel; Spengel, Christoph
    Published: [2019]
    Publisher:  ZEW - Leibniz Centre for European Economic Research, Mannheim, Germany

    Over the past decade, policymakers, non-profit organizations, and the media have demanded greater transparency by multinational firms regarding their global operations and tax payments. These demands are motivated by the assumption that multinational... more

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    Over the past decade, policymakers, non-profit organizations, and the media have demanded greater transparency by multinational firms regarding their global operations and tax payments. These demands are motivated by the assumption that multinational firms engage in aggressive planning strategies to minimize their global tax bill, for instance through operations in tax havens and profit shifting to low-tax jurisdictions. Accordingly, tax transparency is high on the political agenda. The political action resulted in the OECD proposal to require multinational firms to disclose their global operations and tax payments on a country-by-country basis to tax authorities. Since 2016, such country-by-country reporting (CbCR) is mandatory for firms operating in the European Union. While the EU policymakers adopted CbCR primarily in response to perceived harmful tax practices of multinational corporations, the effects of such increased disclosure on corporate decisions is an open but economically and politically relevant question as firms might not only alter their tax strategies but also change their real global footprint in terms of investment in assets or employees. In den letzten zehn Jahren haben politische Entscheidungsträger, gemeinnützige Organisationen und die Medien wiederholt mehr Transparenz hinsichtlich der globalen Steueraktivitäten multinationaler Unternehmen gefordert. Hintergrund dieser Forderungen ist der Verdacht auf aggressive Steuerplanung seitens multinationaler Unternehmen, die beispielsweise durch ihre Präsenz in Steueroasen oder der Gewinnverlagerung in Niedrigsteuerländer beabsichtigen, ihr globales Steueraufkommen so gering wie möglich zu halten. Dementsprechend steht erhöhte Steuertransparenz ganz oben auf der politischen Agenda. Dies führte schließlich zu dem Vorschlag der OECD, die länderbezogene Berichterstattung für multinationale Unternehmen verpflichtend einzuführen, bei dem die betroffenen Unternehmen den zuständigen nationalen Steuerbehörden ihre globale Gesamtaktivität offenlegen müssen. Seit 2016 ist ein solches Country-by-Country Reporting (CbCR) für Unternehmen, die in der Europäischen Union tätig sind, gesetzlich vorgeschrieben. Während EU-Politiker das CbCR in erster Linie als Reaktion auf die als schädlich empfundenen Steuerpraktiken multinationaler Unternehmen eingeführt haben, sind die Auswirkungen einer solchen erhöhten Transparenz auf Unternehmensentscheidungen noch weitestgehend unklar. Gleichzeitig ist diese Frage aus ökonomischer und politischer Sicht höchst relevant, da Unternehmen nicht nur ihre Steuerstrategien, sondern auch ihre globalen Aktivitäten in Form von Investitionsströmen und Beschäftigung ändern könnten.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/201506
    Series: ZEW policy brief ; no. 5 (June 2019)
    Scope: 1 Online-Ressource (6 Seiten)
  4. Corporate Tax Policy in Developed Countries and Economic Activity in Africa
    Author: Hoopes, Jeffrey L.; Klein, Daniel; Lester, Rebecca; Olbert, Marcel
    Published: 2022
    Publisher:  SSRN, [S.l.]

    This paper studies whether tax policies in developed nations affect developing economies through cross-border investments by multinational firms. We study firm investment responses to a major U.K. tax reform that drastically reduced the income tax... more

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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    This paper studies whether tax policies in developed nations affect developing economies through cross-border investments by multinational firms. We study firm investment responses to a major U.K. tax reform that drastically reduced the income tax burden for U.K.-based firms. Our identification strategy compares the investment outcomes of U.K. multinational firms in Africa to those of other multinationals with similar ties to Africa but not subject to the large U.K. tax changes that started in 2009. Difference-in-differences estimates show that U.K. multinational firms increased their subsidiary presence in sub-Saharan Africa by 17-26 percent following the U.K. reform. Exploiting location-specific nighttime luminosity data as well as local data from the African Demographic and Health Surveys, we also document increased economic activity and higher employment rates of African citizens within close proximity of local U.K.-owned subsidiaries. These effects are confirmed using novel data on local wealth. Our findings imply that, beyond the goal of motivating home country investment, developed countries’ corporate tax policies impact developing nations

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
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    Series: Stanford University Graduate School of Business Research Paper ; No. 4254414
    Subjects: Multinational Firms; Tax Rates; Foreign Investment; Economic Development
    Other subjects: Array
    Scope: 1 Online-Ressource (71 p)
    Notes:

    Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments July 21, 2022 erstellt
  5. Multinational firms in tax havens
    corporate motives, regulatory countermeasures, and recent statistics
    Author: Olbert, Marcel; Spengel, Christoph; Weck, Stefan
    Published: [2023]
    Publisher:  ZEW - Leibniz Centre for European Economic Research, Mannheim, Germany

    We investigate multinational firms' activities in tax havens and regulatory efforts to curb these activities in three steps. First, we discuss the evolution of information exchange and disclosure regimes among tax authorities, with a focus on the... more

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    We investigate multinational firms' activities in tax havens and regulatory efforts to curb these activities in three steps. First, we discuss the evolution of information exchange and disclosure regimes among tax authorities, with a focus on the recent Countryby-Country (CbC) reporting regimes, designed to uncover and address tax haven usage by multinational firms. Second, we review existing empirical literature on multinational firms' tax haven utilization, specifically examining the impact of information exchange regulations and Country-by-Country Reporting. Third, we augment the current empirical evidence by presenting tax haven entity statistics from 2007 to 2021 for a representative multinational firm sample, sourced from Bureau van Dijk (BvD) Orbis and the aggregated CbC data provided by the Organisation for Economic Co-operation and Development (OECD). Our analysis suggests that, if exploited systematically, the recent Orbis database provides granular coverage of multinational firms’ subsidiaries worldwide, including tax haven entities in jurisdictions without disclosure mandates and information sharing agreements. Our findings reveal that multinational firms' ownership of tax haven entities peaked in 2015, with over 50,000 legal entities incorporated in tax havens (30,000 in Big8 tax haven jurisdictions). Although the growth of tax haven entities slowed after 2015, the overall number remains substantial as of 2021. Furthermore, European multinationals experienced a modest decline in tax haven entities following the implementation of mandatory private CbCR. We conclude by discussing policy implications and suggesting avenues for future research.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
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    hdl: 10419/278740
    Edition: This version: 27 July 2023
    Series: Discussion paper / ZEW ; no. 23, 036 (09/2023)
    Subjects: Tax havens; multinational firms; tax avoidance; Country-by-Country Reporting; transparency; information exchange
    Scope: 1 Online-Ressource (36 Seiten), Illustrationen
  6. Corporate tax policy in developed countries and economic activity in Africa
    Author: Hoopes, Jeffrey L.; Lester, Rebecca; Klein, Daniel; Olbert, Marcel
    Published: [2023]
    Publisher:  Stanford Institute for Economic Policy Research (SIEPR), Stanford, CA

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    Source: Union catalogues
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    Series: Working paper / Stanford Institute for Economic Policy Research (SIEPR) ; no. 23, 27 (October, 2023)
    Subjects: Multinational Firms; Tax Rates; Foreign Investment; Economic Development
    Scope: 1 Online-Ressource (circa 90 Seiten), Illustrationen
  7. Effective tax levels using the Devereux/Griffith methodology
    Project for the EU Commission TAXUD/2013/CC/120 : final report
    Author: Spengel, Christoph; Schmidt, Frank; Heckemeyer, Jost H.; Nicolay, Katharina; Bartholmeß, Alexandra; Bräutigam, Rainer; Braun, Julia; Dutt, Verena; Evers, Maria Theresia; Harendt, Christoph; Klar, Oliver; Nusser, Hannah; Olbert, Marcel; Pfeiffer, Olena; Steinbrenner, Daniela; Streif, Frank; Todtenhaupt, Maximilian
    Published: October 2016
    Publisher:  Zentrum für Europäische Wirtschaftsforschung GmbH, Mannheim

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/162728
    Series: [ZEW-Gutachten und Forschungsberichte]
    Subjects: Steuertarif; Schätzung; EU-Staaten
    Scope: 1 Online-Ressource (circa 3419 Seiten)
  8. Steuerliche FuE-Förderung
    Studie im Auftrag der Expertenkommission Forschung und Innovation
    Author: Spengel, Christoph; Rammer, Christian; Nicolay, Katharina; Pfeiffer, Olena; Werner, Ann-Catherin; Olbert, Marcel; Blandinieres, Florence; Hud, Martin; Peters, Bettina
    Published: Februar 2017
    Publisher:  Expertenkommission Forschung und Innovation (EFI), Berlin

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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/156655
    Series: Studien zum deutschen Innovationssystem ; Nr. 2017, 15
    Scope: 1 Online-Ressource (circa 130 Seiten), Illustrationen
  9. Foreign aid through domestic tax cuts?
    evidence from multinational firm presence in developing countries
    Author: Hoopes, Jeffrey; Olbert, Marcel; Lester, Rebecca; Klein, Daniel
    Published: December 2021
    Publisher:  [University of Oxford, Sai͏̈d Business School, Centre for Business Taxation], [Oxford]

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    Series: Working paper / University of Oxford, Sai͏̈d Business School, Centre for Business Taxation ; 2021, 17
    Subjects: Multinational Firms; Tax Rates; Foreign Investment; Economic Development
    Scope: 1 Online-Ressource (circa 67 Seiten), Illustrationen