Tax attractiveness and location decisions of multinationals:
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| Format: | Abschlussarbeit Buch |
| Sprache: | English |
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München
Ludwig-Maximilians-Universität
2015
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| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XII, 185 Seiten Diagramme |
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Datensatz im Suchindex
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| adam_text | Titel: Tax attractiveness and location decisions of multinationals
Autor: Dinkel, Andreas Johann
Jahr: 2015
Contents
1 Introduction 1
2 Measuring Tax Attractiveness across Countries 3
2.1 Introduction..............................................................................4
2.2 Survey of Existing Tax Measures......................................................7
2.3 Development of the Tax Attractiveness Index........................................10
2.3.1 Components of the Tax Attractiveness Index................................10
2.3.2 Construction of the Tax Attractiveness Index................................11
2.4 Descriptive Statistics....................................................................13
2.5 Regional Differences....................................................................18
2.6 Comparison between Tax Attractiveness Index and OECD Lists....................21
2.7 Relation between Tax Attractiveness Index and Existing Tax Measures............26
2.7.1 Tax Attractiveness Index and Statutory Tax Rates..........................26
2.7.2 Tax Attractiveness Index and Effective Tax Rates ..........................30
2.8 Conclusion ..............................................................................31
3 Tax Attractiveness and the Location of German-Controlled Subsidiaries 33
3.1 Introduction..............................................................................34
3.2 Theoretical Background and Hypothesis..............................................37
3.3 Data Description and Empirical Methodology............................40
3.3.1 Tax Variables....................................................................40
3.3.2 Firm Data........................................................................43
3.3.3 Econometric Approach..........................................................48
3.4 Results....................................................................................52
3.4.1 Graphical Evaluation............................................................52
3.4.2 Regression Results..............................................................54
3.5 Robustness Tests and Further Analyses ..............................................58
3.5.1 Robustness Tests................................................................58
3.5.2 Test of Alternative Weights for the Tax Attractiveness Index..............62
3.5.3 Comparison of the Tax Attractiveness Index and the Effective Tax Rate . 63
3.6 Conclusion ..............................................................................65
4 Tax Attractiveness and the Location of Patents 67
4.1 Introduction..............................................................................68
4.2 Institutional Setting and Hypotheses.........................
4.2.1 Functions of Patents and the Patenting Process..............................70
4.2.2 The Taxation of Patents........................................................72
4.2.3 Hypotheses......................................................................74
4.3 Data Description........................................................................75
4.3.1 The Company Sample..........................................................75
4.3.2 Variables ........................................................................77
4.4 Econometric Approach..................................................................85
4.5 Results....................................................................................86
4.5.1 Main Results....................................................................86
4.5.2 Robustness Tests................................................................91
4.6 Conclusion ..............................................................................94
5 Tax Attractiveness and the Allocation of Risk within Multinationals 97
5.1 Introduction..............................................................................98
5.2 Theoretical Considerations and Hypotheses..........................................99
5.2.1 Taxation of Multinational Groups and Risk Taking..........................99
5.2.2 Non-Tax Determinants of Risk........................100
5.2.3 Definition and Measurement of Risk.....................101
5.2.4 Hypotheses...................................102
5.3 Data...........................................103
5.3.1 Company Sample................................103
5.3.2 Risk Variables .................................103
5.3.3 Tax Variables..................................104
5.3.4 Control Variables................................107
5.4 Methodology......................................108
5.5 Results..........................................109
5.5.1 Main Results..................................109
5.5.2 Extensions and Robustness Tests.......................112
5.6 Conclusion .......................................114
6 Final Considerations 117
References 119
Appendices 131
A Measuring Tax Attractiveness across Countries 133
B Tax Attractiveness and the Location of German-Controlled Subsidiaries 157
C Tax Attractiveness and the Location of Patents 167
D Tax Attractiveness and the Allocation of Risk within Multinationals 179
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| spelling | Dinkel, Andreas Johann Verfasser (DE-588)1080206213 aut Tax attractiveness and location decisions of multinationals vorgelegt von Andreas Johann Dinkel München Ludwig-Maximilians-Universität 2015 XII, 185 Seiten Diagramme txt rdacontent n rdamedia nc rdacarrier Dissertation Ludwig-Maximilians-Universität München 2015 (DE-588)4113937-9 Hochschulschrift gnd-content HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028635997&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
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| title | Tax attractiveness and location decisions of multinationals |
| title_auth | Tax attractiveness and location decisions of multinationals |
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| title_full | Tax attractiveness and location decisions of multinationals vorgelegt von Andreas Johann Dinkel |
| title_fullStr | Tax attractiveness and location decisions of multinationals vorgelegt von Andreas Johann Dinkel |
| title_full_unstemmed | Tax attractiveness and location decisions of multinationals vorgelegt von Andreas Johann Dinkel |
| title_short | Tax attractiveness and location decisions of multinationals |
| title_sort | tax attractiveness and location decisions of multinationals |
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