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Displaying results 1 to 6 of 6.

  1. Effective tax and royalty rates on new investment in oil and gas after Canadian and American tax reform
    Author: Bazel, Philip; Mintz, Jack M.
    Published: 2019
    Publisher:  Fraser Institute, Vancouver, British Columbia, Canada

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Content information
    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9780889755437
    Subjects: Steuerreform; Amerikanisch; Unternehmensbesteuerung; Return on Investment; Erdölindustrie; Gaswirtschaft; Internationaler Wettbewerb; Kanada
    Scope: 1 Online-Ressource (circa 54 Seiten), Illustrationen
  2. Taxation of investment and finance in an international setting
    implications for tax competition
    Author: Mintz, Jack M.
    Published: 2000
    Publisher:  [Zentrum für Finanzen und Ökonometrie, Universität Konstanz], [Konstanz]

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 64 (2000,33)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/85200
    Series: [Discussion paper series] / [Zentrum für Finanzen und Ökonometrie, Universität Konstanz] ; [00, 33]
    Subjects: Unternehmensbesteuerung; Kapitalertragsteuer; Steuerwettbewerb; Steuerwirkung; Offene Volkswirtschaft; Kapitalmobilität; Theorie
    Scope: 1 Online-Ressource (circa 40 Seiten)
  3. Taxing issues with privatization
    a checklist
    Author: Mintz, Jack M.; Chen, Duanjie; Zorotheos, Evangelia
    Published: 2000
    Publisher:  World Bank, World Bank Inst., Governance, Regulation, and Finance Div., Washington, DC

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 480 (2348)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Policy research working paper ; 2348
    Subjects: Privatisierung; Unternehmensbesteuerung; Steuersystem; Theorie; Kanada
    Scope: 39 S
    Notes:
  4. Taxation of investment and finance in an international setting
    implications for tax competition
    Author: Mintz, Jack M.
    Published: 2000
    Publisher:  CFE, Konstanz

    Location:
    Leibniz-Institut für Wirtschaftsforschung Halle, Bibliothek
    Signature:
    Mag8279
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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1224 (00.33)
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    Location:
    ifo Institut für Wirtschaftsforschung an der Universität München, Bibliothek
    Signature:
    00/89 B-00,33
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Discussion paper series / Zentrum für Finanzen und Ökonometrie, Universität Konstanz ; 00/33
    Subjects: Unternehmensbesteuerung; Kapitalertragsteuer; Steuerwettbewerb; Steuerwirkung; Offene Volkswirtschaft; Kapitalmobilität; Theorie
    Scope: 39 S, Tab., a
    Notes:

    Literaturverz. S. 37 - 39
  5. Risk, moral hazard and the role of capital taxes
    Author: Dhami, Sanjit S.; Mintz, Jack M.
    Published: 1997

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 623 (475)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Array ; 475
    Subjects: Unternehmensbesteuerung; Kapital; Optimale Besteuerung; Risiko; Moral Hazard; Steuertheorie; Theorie
    Scope: 34 S
  6. Income shifting, investment, and tax competition
    theory and evidence from provincial taxation in Canada
    Author: Mintz, Jack M.; Smart, Michael
    Published: 2001
    Publisher:  Univ., Center for Economic Studies, Munich

    We study corporate income tax competition when firms operating in multiple jurisdictions can shift income using financial planning strategies. Several such strategies, particularly intra-corporate lending, appear to be actively pursued by companies... more

    Location:
    Staats- und Universitätsbibliothek Bremen
    Signature:
    bc 1391-554
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    Location:
    Niedersächsische Staats- und Universitätsbibliothek Göttingen
    Signature:
    1 : Z 104.53 -554-
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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 624 (554)
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    Location:
    ifo Institut für Wirtschaftsforschung an der Universität München, Bibliothek
    Signature:
    S32-554 a
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    Location:
    ifo Institut für Wirtschaftsforschung an der Universität München, Bibliothek
    Signature:
    S32-554 b
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    ifo Institut für Wirtschaftsforschung an der Universität München, Bibliothek
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    S32-554 c
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    We study corporate income tax competition when firms operating in multiple jurisdictions can shift income using financial planning strategies. Several such strategies, particularly intra-corporate lending, appear to be actively pursued by companies to reduce subnational corporate taxes in Canada. A simple theoretical model shows how interjurisdictional tax planning can give rise to asymmetries in jurisdictions`tax policies, with one jurisdiction becoming a "tax haven" to attract taxable income through financial transactions, while others set higher statutory rates. Further, increased competition from tax havens may paradoxically lead to tax increases by hightax jurisdictions. Analyses of data from administrative tax records suggests income shifting has pronounced effects on provincial tax bases in Canada. According to our preferred estimate, the elasticy of taxable income with respect to tax rates for "tax shifting" firms is 4.3, compared to 1.6 for other, comparable firms.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: CESifo working paper series ; 554
    Subjects: Gemeindesteuer; Ländersteuer; Steuerwettbewerb; Unternehmensbesteuerung; Gewinnverlagerung; Investition; Schätzung; Theorie; Kanada
    Scope: 17 S
    Notes:

    Literaturverz. S. 16 - 17

    Internetausg.: ftp://129.187.96.124/CESifo_WP/554.pdf