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Die Besteuerung multinationaler Unternehmen

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  • Haufler, Andreas

Abstract

Using simple benchmark models, this paper gives an introductory analysis of three separate policy issues that relate to the taxation of multinational firms: (i) the spread of tax measures that provide discriminatory tax relief to multinational firms; (ii) the switch from the current separate accounting system to a consolidated corporate tax base with formula apportionment; (iii) the introduction of a minimum statutory corporate tax rate in a geographically restricted area. Prior to these analyses, we briefly survey some of the empirical evidence on both the general development of corporate taxation in Europe and the OECD, and on the tax preferences granted to multinational firms.

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Bibliographic Info

Paper provided by University of Munich, Department of Economics in its series Discussion Papers in Economics with number 1153.

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Date of creation: 2006
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Handle: RePEc:lmu:muenec:1153

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Keywords: multinational enterprises; taxation;

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Cited by:
  1. Thomas Eichner & Marco Runkel, 2006. "Corporate Income Taxation of Multinationals and Unemployment," CESifo Working Paper Series 1868, CESifo Group Munich.
  2. Friedrich Heinemann & Eckhard Janeba, 2008. "Viewing tax policy through party-colored glasses: What German politicians believe," Working Papers 0805, Oxford University Centre for Business Taxation.

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