Essays on international corporate taxation and local tax policy:
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Erlangen ; Nürnberg
2015
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| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | iv, 159 Seiten Diagramme, Karten |
Internformat
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| 245 | 1 | 0 | |a Essays on international corporate taxation and local tax policy |c vorgelegt von Diplom-Volkswirtin (Int.) Carolin Maria Holzmann aus Nürnberg |
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Datensatz im Suchindex
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| adam_text | Contents
List of Figures iii
List of Tables iv
1 Introduction 1
1.1 Firm responses to corporate taxation.......................................... 1
1.2 Interdependence of jurisdictions’tax policy................................... 6
1.3 Outline ...................................................................... 7
2 Exploiting a window of opportunity: multinational firms’ profit shifting in the ab-
sence of restrictions 13
2.1 Introduction................................................................. 13
2.2 Institutional background..................................................... 18
2.2.1 The pre-window period: CFC legislation............................... 18
2.2.2 The opening of the window: the ECJ ruling............................ 19
2.2.3 The closing of the window: the interest barrier ..................... 20
2.2.4 Hypotheses........................................................... 22
2.3 Data......................................................................... 24
2.4 Methods.................................................................... 28
2.5 Empirical results............................................................ 30
2.5.1 Probability of internal lending...................................... 30
2.5.2 Volume of internal lending........................................... 35
2.5.3 Extension............................................................ 38
2.6 Conclusion................................................................... 39
Appendix to Chapter 2............................................................. 43
2.A Example...................................................................... 43
2.B Detailed estimation results.................................................. 46
3 Multinational firms’ tax-motivated transfer pricing before and after reforms of
transfer pricing legislation 53
3.1 Introduction................................................................. 53
3.2 Institutional background..................................................... 57
3.2.1 Incentives for profit shifting via transfer pricing.................. 57
3.2.2 German administrative principles on transfer pricing between 1983 and
2003 ................................................................ 59
3.2.3 Implementation of German transfer pricing legislation in 2003 ....... 60
3.2.4 Suspension of German CFC legislation in 2006 ..................... 61
3.2.5 Tightening of German transfer pricing legislation in 2008 ........... 63
3.3 Hypotheses................................................................... 63
3.4 Data......................................................................... 67
3.5 Empirical strategy........................................................... 73
3.6 Empirical analysis........................................................... 75
3.6.1 Main results......................................................... 75
3.6.2 Robustness........................................................... 79
3.7 Conclusion................................................................... 81
Appendix to Chapter 3............................................................. 84
l
3.A Descriptives................................................................. 84
3.B Robustness.................................................................. 89
3. C Corporate tax rates.......................................................... 90
4 Economic integration and interdependence of tax policy 94
4.1 Introduction................................................................. 94
4.2 Literature................................................................... 97
4.3 Institutional background and geographic factors..............................104
4.3.1 German local business tax............................................104
4.3.2 Fiscal equalization among municipalities and two reforms in Hesse . . 106
4.3.3 Geographic and economic characteristics of the European Metropolitan
Area Frankfurt/Rhein-Main ............................................113
4.4 Empirical strategy and data..................................................115
4.5 Empirical results ...........................................................122
4.5.1 Main results.........................................................122
4.5.2 Extension............................................................130
4.6 Conclusion ..................................................................135
Appendix to Chapter 4.............................................................137
4. A Local business tax multiplier adjustments between 1993 and 1999 ............ 137
4.B Group-specific time trends in local business tax multipliers (before matching) . 138
4.C Propensity score matching....................................................140
4.D Data sources and definitions.................................................147
Bibliography 148
Zusammenfassung 156 li
li
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| indexdate | 2024-07-10T07:37:16Z |
| institution | BVB |
| language | English |
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| spelling | Holzmann, Carolin (DE-588)1120159016 aut Essays on international corporate taxation and local tax policy vorgelegt von Diplom-Volkswirtin (Int.) Carolin Maria Holzmann aus Nürnberg Erlangen ; Nürnberg 2015 iv, 159 Seiten Diagramme, Karten txt rdacontent n rdamedia nc rdacarrier Dissertation Friedrich-Alexander-Universität Erlangen-Nürnberg 2015 Finanzwissenschaft (DE-588)4121273-3 gnd rswk-swf Steuer (DE-588)4057399-0 gnd rswk-swf Steuerpolitik (DE-588)4057447-7 gnd rswk-swf Volkswirtschaftslehre (DE-588)4078943-3 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Volkswirtschaftslehre (DE-588)4078943-3 s Finanzwissenschaft (DE-588)4121273-3 s Steuer (DE-588)4057399-0 s Steuerpolitik (DE-588)4057447-7 s DE-604 Digitalisierung UB Bamberg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029280474&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Holzmann, Carolin Essays on international corporate taxation and local tax policy Finanzwissenschaft (DE-588)4121273-3 gnd Steuer (DE-588)4057399-0 gnd Steuerpolitik (DE-588)4057447-7 gnd Volkswirtschaftslehre (DE-588)4078943-3 gnd |
| subject_GND | (DE-588)4121273-3 (DE-588)4057399-0 (DE-588)4057447-7 (DE-588)4078943-3 (DE-588)4113937-9 |
| title | Essays on international corporate taxation and local tax policy |
| title_auth | Essays on international corporate taxation and local tax policy |
| title_exact_search | Essays on international corporate taxation and local tax policy |
| title_full | Essays on international corporate taxation and local tax policy vorgelegt von Diplom-Volkswirtin (Int.) Carolin Maria Holzmann aus Nürnberg |
| title_fullStr | Essays on international corporate taxation and local tax policy vorgelegt von Diplom-Volkswirtin (Int.) Carolin Maria Holzmann aus Nürnberg |
| title_full_unstemmed | Essays on international corporate taxation and local tax policy vorgelegt von Diplom-Volkswirtin (Int.) Carolin Maria Holzmann aus Nürnberg |
| title_short | Essays on international corporate taxation and local tax policy |
| title_sort | essays on international corporate taxation and local tax policy |
| topic | Finanzwissenschaft (DE-588)4121273-3 gnd Steuer (DE-588)4057399-0 gnd Steuerpolitik (DE-588)4057447-7 gnd Volkswirtschaftslehre (DE-588)4078943-3 gnd |
| topic_facet | Finanzwissenschaft Steuer Steuerpolitik Volkswirtschaftslehre Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029280474&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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