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Internationalization and business tax revenue—evidence from Germany

Author

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  • Johannes Becker

    ()

  • Clemens Fuest

    ()

Abstract

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Suggested Citation

  • Johannes Becker & Clemens Fuest, 2010. "Internationalization and business tax revenue—evidence from Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(2), pages 174-192, April.
  • Handle: RePEc:kap:itaxpf:v:17:y:2010:i:2:p:174-192
    DOI: 10.1007/s10797-009-9112-5
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    File URL: http://hdl.handle.net/10.1007/s10797-009-9112-5
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    References listed on IDEAS

    as
    1. Alan J. Auerbach, 2007. "Why Have Corporate Tax Revenues Declined? Another Look," CESifo Economic Studies, CESifo, vol. 53(2), pages 153-171, June.
    2. Huizinga, Harry & Nielsen, Soren Bo, 1997. "Capital income and profit taxation with foreign ownership of firms," Journal of International Economics, Elsevier, vol. 42(1-2), pages 149-165, February.
    3. Egger, Peter & Eggert, Wolfgang & Winner, Hannes, 2010. "Saving taxes through foreign plant ownership," Journal of International Economics, Elsevier, vol. 81(1), pages 99-108, May.
    4. Elhanan Helpman & Marc J. Melitz & Stephen R. Yeaple, 2004. "Export Versus FDI with Heterogeneous Firms," American Economic Review, American Economic Association, vol. 94(1), pages 300-316, March.
    5. Michael Devereux & Rachel Griffith & Alexander Klemm, 2004. "Why has the UK corporation tax raised so much revenue?," Fiscal Studies, Institute for Fiscal Studies, vol. 25(4), pages 367-388, December.
    6. Slemrod, Joel, 2004. "The Economics of Corporate Tax Selfishness," National Tax Journal, National Tax Association;National Tax Journal, vol. 57(4), pages 877-899, December.
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    Citations

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    Cited by:

    1. Andreas Haufler & Frank Stähler, 2013. "Tax Competition In A Simple Model With Heterogeneous Firms: How Larger Markets Reduce Profit Taxes," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 54(2), pages 665-692, May.
    2. Taro Ohno & Masaki Hotei & Eiichiro Sato & Chie Umezaki, 2015. "Decomposition of the Variation of Corporate Tax Revenues : Based on Consideration of Corporate Tax Paradox-," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 11(2), pages 333-360, March.
    3. Keller, Sara & Schanz, Deborah, 2013. "Tax attractiveness and the location of German-controlled subsidiaries," arqus Discussion Papers in Quantitative Tax Research 142, arqus - Arbeitskreis Quantitative Steuerlehre.
    4. Andreas Haufler & Alexander Klemm & Guttorm Schjelderup, 2009. "Economic integration and the relationship between profit and wage taxes," Public Choice, Springer, vol. 138(3), pages 423-446, March.

    More about this item

    Keywords

    Business tax revenue; Foreign direct investment; Trade; H25; F23;

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business

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