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Displaying results 1 to 10 of 10.

  1. Estimating bargaining-related tax advantages of multinational firms
    Author: Egger, Peter; Strecker, Nora Margot; Zoller-Rydzek, Benedikt
    Published: 28 August 2018
    Publisher:  Centre for Economic Policy Research, London

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 32 (13143)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Discussion paper series / Centre for Economic Policy Research ; DP13143
    Subjects: Multinationales Unternehmen; Unternehmensbesteuerung; Verhandlungsmacht
    Scope: 40 Seiten, Illustrationen
    Notes:

    Erscheint auch als Online-Ausgabe
  2. Incorporation and taxation
    theory and firm-level evidence
    Author: Egger, Peter; Keuschnigg, Christian; Winner, Hannes
    Published: 2009
    Publisher:  CESifo, München

    This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes and corporate governance. The theory explains how the incorporation decision of entrepreneurs is driven by taxation (corporate and... more

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    Staats- und Universitätsbibliothek Bremen
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 63 (2685)
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    This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes and corporate governance. The theory explains how the incorporation decision of entrepreneurs is driven by taxation (corporate and personal income taxes), corporate transparency, access to external capital and limited liability. We estimate features of this model using a large cross-section of more than 540, 000 firms in European manufacturing. We find that higher personal income tax rates favor incorporation while higher corporate tax rates reduce the probability to incorporate. These findings are robust to the inclusion of other economic and institutional determinants of external financing and choice of organizational form. -- incorporation ; governance ; taxes ; discrete choice models

     
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    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/30519
    Series: Array ; 2685
    Subjects: Unternehmen; Rechtsform; Umwandlung; Unternehmensbesteuerung; Einkommensteuer; Corporate Governance; EU-Staaten
    Scope: Online-Ressource (42 S.), graph. Darst.
    Notes:

    Parallel als Druckausg. erschienen
  3. Incorporation and taxation
    theory and firm-level evidence
    Author: Egger, Peter; Keuschnigg, Christian; Winner, Hannes
    Published: 2009
    Publisher:  Center of Finance, Univ. of, St. Gallen

    Location:
    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper series in finance ; 93
    Subjects: Unternehmen; Rechtsform; Umwandlung; Unternehmensbesteuerung; Einkommensteuer; Corporate Governance; EU-Staaten
    Scope: Online-Ressource (PDF-Datei: 37, [5] S.), graph. Darst.
  4. Taxation and incorporation
    Author: Egger, Peter; Keuschnigg, Christian; Winner, Hannes
    Published: 2011
    Publisher:  Center for Wealth & Risk, Univ. of, St. Gallen

    This paper provides a theory of incorporation and taxation that emphasizes the role of the corporate legal form in facilitating access to external capital and the potential advantages of limited liability. Incorporation relaxes financing constraints... more

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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    This paper provides a theory of incorporation and taxation that emphasizes the role of the corporate legal form in facilitating access to external capital and the potential advantages of limited liability. Incorporation relaxes financing constraints and makes corporations larger than comparable non-corporate firms. For the same reason, a tax on corporations imposes a smaller first-order welfare loss than a tax on non-corporate firms. We study the consequences of tax reform and compare the role of taxation with other institutional reforms.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working papers Center for Finance ; 144
    Subjects: Rechtsform; Beschränkte Haftung; Unternehmensfinanzierung; Unternehmensbesteuerung; Steuerreform; Steuerwirkung; Vergleich; Institutioneller Wandel; Theorie der Unternehmung
    Scope: Online-Ressource (PDF-Datei: 28 S.), graph. Darst.
  5. Tax rate and tax base competition for foreign direct investment
    Author: Egger, Peter; Raff, Horst
    Published: 2011
    Publisher:  CESifo, München

    This paper argues that the large reduction in corporate tax rates and only gradual widening of tax bases in many countries over the last decades are consistent with tougher international competition for foreign direct investment (FDI). To make this... more

    Location:
    Staats- und Universitätsbibliothek Bremen
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    Location:
    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 63 (3596)
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    This paper argues that the large reduction in corporate tax rates and only gradual widening of tax bases in many countries over the last decades are consistent with tougher international competition for foreign direct investment (FDI). To make this point we develop a model in which governments compete for FDI using corporate tax rates and tax bases. The model's predictions regarding the slope of policy reaction functions and the response of equilibrium tax parameters to trade costs and market size are shown to be consistent with panel data for 43 developed countries and emerging markets. Using estimated policy reaction functions we simulate the effect of regional trade integration and find that this integration has contributed significantly to the observed fall in corporate tax rates. -- corporate taxes ; tax competition ; foreign direct investment ; multinational firms ; free-trade areas ; regional integration

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/52452
    RVK Categories: QB 910
    Series: Array ; 3596
    Subjects: Unternehmensbesteuerung; Besteuerungsverfahren; Auslandsinvestition; Standortwettbewerb; Steuerwettbewerb; Freihandelsabkommen; Regionale Wirtschaftsintegration; Theorie; Welt
    Scope: Online-Ressource (PDF-Datei: 40 S., 348 KB)
  6. Tax rate and tax base competition for foreign direct investment
    Author: Egger, Peter; Raff, Horst
    Published: 2011
    Publisher:  Kiel Inst. for the World Economy, Kiel

    This paper argues that the large reduction in corporate tax rates and only gradual widening of tax bases in many countries over the last decades are consistent with tougher international competition for foreign direct investment (FDI). To make this... more

    Location:
    Staats- und Universitätsbibliothek Bremen
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    Location:
    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    Location:
    Leibniz-Institut für Wirtschaftsforschung Halle, Bibliothek
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    Location:
    Universitätsbibliothek Kiel, Zentralbibliothek
    Signature:
    EWP 1
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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 3 (1734)
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    This paper argues that the large reduction in corporate tax rates and only gradual widening of tax bases in many countries over the last decades are consistent with tougher international competition for foreign direct investment (FDI). To make this point we develop a model in which governments compete for FDI using corporate tax rates and tax bases. The model's predictions regarding the slope of policy reaction functions and the response of equilibrium tax parameters to trade costs and market size are shown to be consistent with panel data for 43 developed countries and emerging markets. Using estimated policy reaction functions we simulate the effect of regional trade integration and find that this integration has contributed significantly to the observed fall in corporate tax rates. -- Corporate taxes ; tax competition ; foreign direct investment ; multinational firms ; free-trade areas ; regional integration

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/52417
    Series: Kiel working paper ; 1734
    Subjects: Unternehmensbesteuerung; Besteuerungsverfahren; Auslandsinvestition; Standortwettbewerb; Steuerwettbewerb; Freihandelsabkommen; Regionale Wirtschaftsintegration; Theorie; Welt
    Scope: Online-Ressource (PDF-Datei: 40, [8] S., 443 KB)
  7. The impact of controlled foreign company legislation on real investments abroad
    a two-dimensional regression discontinuity design
    Author: Egger, Peter; Wamser, Georg
    Published: 2011
    Publisher:  Centre for Economic Policy Research, London

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 32 (8460)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Array ; 8460
    Subjects: Unternehmensbesteuerung; Steuervermeidung; Multinationales Unternehmen; Auslandsinvestition; Ausländische Tochtergesellschaft; Deutschland
    Scope: 35 S., graph. Darst.
    Notes:

    Parallel als Online-Ausg. erschienen
  8. How low business tax rates attract multinational headquarters
    municipality-level evidence from Germany
    Author: Becker, Sascha O.; Egger, Peter; Merlo, Valeria
    Published: 2009
    Publisher:  CESifo, München

    Most existing empirical evidence on the impact of profit taxation on multinational firm activity is based on cross-country data. One major drawback of such data is that countries differ not only with regard to taxes but along other dimensions which... more

    Location:
    Staats- und Universitätsbibliothek Bremen
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    Location:
    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 63 (2517)
    Inter-library loan:
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    Most existing empirical evidence on the impact of profit taxation on multinational firm activity is based on cross-country data. One major drawback of such data is that countries differ not only with regard to taxes but along other dimensions which might be hard to capture by means of observable characteristics. We compile a database of more than 11,000 municipalities in Germany to analyze the sensitivity of the location decisions of foreign MNEs with respect to business tax rates which are levied directly by the municipalities. Using count data models suited for cross-sectional and panel data, we find that higher business tax rates have a negative effect on the number of foreign MNE headquarters, after controlling for other determinants of firm location decisions. On average, a one-percent reduction of the municipal business tax rate (equivalent to a decline by about 0.14 percentage points) leads to an increase in the number of headquarters of foreign MNEs by about 0.05. Hence, the average municipality needs to reduce its business tax rate by 20% to attract one foreign MNE. -- Multinational firms ; profit taxation ; regional public finance ; count data

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/26562
    Series: Array ; 2517
    Subjects: Gemeindesteuer; Unternehmensbesteuerung; Standortfaktor; Multinationales Unternehmen; Standortwahl; Generalisiertes lineares Modell; Deutschland
    Scope: Online-Ressource (PDF-Datei: 26, [7] S., 555 KB), graph. Darst., Kt.
  9. Incorporation and taxation
    theory and firm-level evidence Peter Egger; Christian Keuschnigg; Hannes Winner
    Author: Egger, Peter; Keuschnigg, Christian; Winner, Hannes
    Published: 2009
    Publisher:  Oxford University Centre for Business Taxation, Oxford

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper / Oxford University Centre for Business Taxation ; 09,08
    Subjects: Unternehmen; Rechtsform; Umwandlung; Unternehmensbesteuerung; Einkommensteuer; Corporate Governance; EU-Staaten
    Scope: Online-Ressource (PDF-Datei: 46 S.), graph. Darst.
  10. Incorporation and taxation
    theory and firm-level evidence
    Author: Egger, Peter; Keuschnigg, Christian; Winner, Hannes
    Published: 2008
    Publisher:  Dep. of Economics, Univ., St. Gallen

    Location:
    Niedersächsische Staats- und Universitätsbibliothek Göttingen
    Signature:
    1 : Z 105.515:2008,20
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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 249 (2008.20)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Discussion paper / Universität St. Gallen, Department of Economics ; 2008-20
    Subjects: Unternehmen; Rechtsform; Umwandlung; Unternehmensbesteuerung; Einkommensteuer; Corporate Governance; EU-Staaten
    Scope: 38 [6] S., graph. Darst.