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Corporate Income Tax, Multinationals, Leverage, Thin-Capitalization Rules, Firm-Level Data
corporate taxation, multination corporations, tax planning, intercompany loans, tax haven, FDI, micro-level data
FDI, corporate taxation, tax competition, profit shifting, thin-capitalization rules, transfer-pricing regulations, affiliate-level data, foreign subsidiary, employment
Corporate Income Tax, Multinationals, Thin-Capitalization Rule, Difference-in-Differences, Firm-Level Data
Corporate Income Tax, Multinationals, Capital Structure, Firm-Level Data
corporate income tax, multinationals, capital structure, firm-level data
relational contracts, capital structure, corporate finance, debt financing
corporate taxes, depreciation allowances, effective marginal (average) tax rates, Laffer-Curve, investment responses
corporate taxes, location choices, multinational corporations, thin capitalization laws
corporate taxation, profit shifting, anti-tax-avoidance rules, multinational enterprise, firm organization
corporate taxation, profit shifting anti-tax-avoidance rules, multinational enterprise, firm organization
effective tax rate, tax reform, tax-competitiveness, tax avoidance, pair matching, difference-in-differences analysis, profit shifting
Capital Structure, Multinational Corporations, Internal Debt, Corporate Taxation
effective tax rate, tax avoidance, tax reform, CFC rule, international taxation, pair matching, difference-in-differences analysis
Controlled-foreign-company (CFC) Rules, Global Intangible Low-taxed Income (GILTI), tax havens, tax avoidance, effects of regulation, global minimum tax
UK Tax Reform 2009, tax exemption system, dividend exemption, foreign direct investment
location choice, multinational firm, double taxation treaties, corporate income taxes
local public finance, tax competition, yardstick competition, spatial interaction, tax setting, marginal cost of public funds
Local Public Finance, Tax Competition, Yardstick Competition, Spatial Interaction, Tax Response Functions
Outward FDI, Multinational Firms, Domestic Investment, Corporate Taxes, Internal Capital Markets, Technology
Lisbon Agenda, regional innovation network, EU cohesion policy
corporate profit taxation, multinational firms, profit shifting, tax avoidance, tax elasticity, finite-mixture model, firm-level data
financial sector taxation, multinational banks, corporate taxation, mixed logit model
corporate taxation, multinationals, capital structure, international debt-shifting, parental debt
corporate income taxes, profit shifting, tax havens, multinational corporations
Services trade, De-liberalization, Structural estimation, Counterfactual analysis
relational contracts, organizational economics, capital structure, corporate finance
additionality, cohesion policy, EU regions, matching grant, growth and distribution
corporate taxation, depreciation allowances, effective marginal tax rates, investment responses, predictive mean matching
preferentialism, international trade, multiple treatments, endogenous treatments, ordered probit
Corporate taxation, depreciation allowances, effective marginal tax rates, investment responses, predictive mean matching
multinational company, business taxes, firm-level data, switching regression
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CFC rule, Corporate profit tax, Multinational firms, Plant-level data, Regression discontinuity design, Tax avoidance