Tax attractiveness and location decisions of multinationals:
Saved in:
| Main Author: | |
|---|---|
| Format: | Thesis Book |
| Language: | English |
| Published: |
München
Ludwig-Maximilians-Universität
2015
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XII, 185 Seiten Diagramme |
Staff View
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV043212872 | ||
| 003 | DE-604 | ||
| 005 | 20170201 | ||
| 007 | t | ||
| 008 | 151215s2015 |||| m||| 00||| eng d | ||
| 035 | |a (OCoLC)952961495 | ||
| 035 | |a (DE-599)BVBBV043212872 | ||
| 040 | |a DE-604 |b ger |e rda | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-12 |a DE-19 |a DE-M382 | ||
| 100 | 1 | |a Dinkel, Andreas Johann |e Verfasser |0 (DE-588)1080206213 |4 aut | |
| 245 | 1 | 0 | |a Tax attractiveness and location decisions of multinationals |c vorgelegt von Andreas Johann Dinkel |
| 264 | 1 | |a München |b Ludwig-Maximilians-Universität |c 2015 | |
| 300 | |a XII, 185 Seiten |b Diagramme | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 502 | |b Dissertation |c Ludwig-Maximilians-Universität München |d 2015 | ||
| 655 | 7 | |0 (DE-588)4113937-9 |a Hochschulschrift |2 gnd-content | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u 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 |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-028635997 | ||
Record in the Search Index
| _version_ | 1804175715885645824 |
|---|---|
| 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
|
| any_adam_object | 1 |
| author | Dinkel, Andreas Johann |
| author_GND | (DE-588)1080206213 |
| author_facet | Dinkel, Andreas Johann |
| author_role | aut |
| author_sort | Dinkel, Andreas Johann |
| author_variant | a j d aj ajd |
| building | Verbundindex |
| bvnumber | BV043212872 |
| ctrlnum | (OCoLC)952961495 (DE-599)BVBBV043212872 |
| format | Thesis Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01154nam a2200277 c 4500</leader><controlfield tag="001">BV043212872</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20170201 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">151215s2015 |||| m||| 00||| eng d</controlfield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)952961495</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV043212872</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-12</subfield><subfield code="a">DE-19</subfield><subfield code="a">DE-M382</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Dinkel, Andreas Johann</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)1080206213</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Tax attractiveness and location decisions of multinationals</subfield><subfield code="c">vorgelegt von Andreas Johann Dinkel</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">München</subfield><subfield code="b">Ludwig-Maximilians-Universität</subfield><subfield code="c">2015</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XII, 185 Seiten</subfield><subfield code="b">Diagramme</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="502" ind1=" " ind2=" "><subfield code="b">Dissertation</subfield><subfield code="c">Ludwig-Maximilians-Universität München</subfield><subfield code="d">2015</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="0">(DE-588)4113937-9</subfield><subfield code="a">Hochschulschrift</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">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</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-028635997</subfield></datafield></record></collection> |
| genre | (DE-588)4113937-9 Hochschulschrift gnd-content |
| genre_facet | Hochschulschrift |
| id | DE-604.BV043212872 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:20:42Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-028635997 |
| oclc_num | 952961495 |
| open_access_boolean | |
| owner | DE-12 DE-19 DE-BY-UBM DE-M382 |
| owner_facet | DE-12 DE-19 DE-BY-UBM DE-M382 |
| physical | XII, 185 Seiten Diagramme |
| publishDate | 2015 |
| publishDateSearch | 2015 |
| publishDateSort | 2015 |
| publisher | Ludwig-Maximilians-Universität |
| record_format | marc |
| 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 |
| spellingShingle | Dinkel, Andreas Johann Tax attractiveness and location decisions of multinationals |
| subject_GND | (DE-588)4113937-9 |
| title | Tax attractiveness and location decisions of multinationals |
| title_auth | Tax attractiveness and location decisions of multinationals |
| title_exact_search | Tax attractiveness and location decisions of multinationals |
| 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 |
| topic_facet | Hochschulschrift |
| url | 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 |
| work_keys_str_mv | AT dinkelandreasjohann taxattractivenessandlocationdecisionsofmultinationals |