Taxation and the Multinational Firm
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Citations
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- Simon Loretz & Margit Schratzenstaller, 2018.
"Die Auswirkungen der gemeinsamen konsolidierten Körperschaftsteuer-Bemessungsgrundlage auf Österreich,"
WIFO Studies,
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- Margit Schratzenstaller & Simon Loretz, 2019. "Die Auswirkungen der gemeinsamen konsolidierten Körperschaftsteuer – Bemessungsgrundlage auf Österreich," Working Paper Reihe der AK Wien - Materialien zu Wirtschaft und Gesellschaft 191, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik.
- Simon Behrendt & Georg Wamser, 2018. "Tax-Response Heterogeneity and the Effects of Double Taxation Treaties on the Location Choices of Multinational Firms," CESifo Working Paper Series 6869, CESifo.
- Hansrudi Lenz, 2020. "Aggressive Tax Avoidance by Managers of Multinational Companies as a Violation of Their Moral Duty to Obey the Law: A Kantian Rationale," Journal of Business Ethics, Springer, vol. 165(4), pages 681-697, September.
- Jarkko Harju & Ilpo Kauppinen & Olli Ropponen, 2017.
"Firm Responses to an Interest Barrier: Empirical Evidence,"
EconPol Working Paper
3, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- Jarkko Harju & Ilpo Kauppinen & Olli Ropponen, 2023. "Firm Responses to an Interest Barrier: Empirical Evidence," Working Papers 7, Finnish Centre of Excellence in Tax Systems Research.
- Harju, Jarkko & Kauppinen, Ilpo & Ropponen, Olli, 2017. "Firm Responses to an Interest Barrier: Empirical Evidence," Working Papers 90, VATT Institute for Economic Research.
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More about this item
Keywords
taxation; foreign direct investment; multinational firms;All these keywords.
JEL classification:
- F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2017-11-19 (Accounting and Auditing)
- NEP-BEC-2017-11-19 (Business Economics)
- NEP-INT-2017-11-19 (International Trade)
- NEP-PBE-2017-11-19 (Public Economics)
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