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Has German Business Income Taxation Raised Too Little Revenue over the Last Decades?
16 references·0 citing·40 second hop
Has German Business Income Taxation Raised Too Little Revenue over the Last Decades? (2013)Has German Business Income Taxation Raise…INTERNAL DEBT AND MULTINATIONAL PROFIT SHIFTING: EMPIRICAL EVIDENCE FROM FIRM-LEVEL PANEL DATA (2013)INTERNAL DEBT AND MULTINATION…Effective Tax Levels using the Devereux/Griffith Methodology : Project for the EU Commission TAXUD/2008/CC/099, Final Report 2012 (2012)Effective Tax Levels using th…The Taxation of Passive Foreign Investment - Lessons from German Experience (2009)The Taxation of Passive Forei…CORPORATE EFFECTIVE TAX RATES IN AN ENLARGED EUROPEAN UNION (2009)CORPORATE EFFECTIVE TAX RATES…Profit shifting in the EU: evidence from Germany (2008)Profit shifting in the EU: ev…Corporate tax planning and thin-capitalization rules: evidence from a quasi-experiment (2008)Corporate tax planning and th…Ausmaß der Gewinnverlagerung multinationaler Unternehmen - empirische Evidenz und Implikationen für die deutsche Steuerpolitik (2008)Ausmaß der Gewinnverlagerung …Can Capital Income Taxes Survive? And Should They? (2007)Can Capital Income Taxes Surv…Taxes and the Financial Structure of German Inward FDI (2005)Taxes and the Financial Struc…Why Has the UK Corporation Tax Raised So Much Revenue? (2004)Why Has the UK Corporation Ta…Evaluating Tax Policy for Location Decisions (2002)Evaluating Tax Policy for Loc…Corporate income tax reforms and international tax competition (2002)Corporate income tax reforms …Multinational Enterprises and the Global Economy. (1995)Multinational Enterprises and…Report of the Committee of Independent Experts on company taxation. Executive summary. March 1992 (1992)Report of the Committee of In…The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden and West Germany (1984)The Taxation of Income from C…The Taxation of Income from Capital (1984)The Taxation of Income from C…The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Impact of Thin‐Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach (2013)Thin Capitalization Rules and Multinational Firm Capital Structure (2014)The impact of controlled foreign company legislation on real investments abroad. A multi-dimensional regression discontinuity design (2015)Determinants of corporate borrowing (1977)What Do We Know about Capital Structure? Some Evidence from International Data (1995)Measuring and Monitoring BEPS, Action 11 - 2015 Final Report (2015)Quantifying International Tax Avoidance: A Review of the Academic Literature (2018)Are Less Developed Countries More Exposed to Multinational Tax Avoidance? Method and Evidence from Micro-Data (2019)Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Fiscal Paradise: Foreign Tax Havens and American Business (1994)Multinational Enterprise and Economic Analysis (2007)TYING IN TWO‐SIDED MARKETS WITH MULTI‐HOMING* (2010)Tax competition: a literature review (2011)Unprofitable Affiliates and Income Shifting Behavior (2016)Are Government Bonds Net Wealth? (1974)Investor Diversification and International Equity Markets (1991)Capital-skill Complementarity and Inequality: A Macroeconomic Analysis (2000)Fundamental Reform of Corporate Income Tax (2007)Direct versus Indirect Taxation: Trends, Theory, and Economic Significance (2011)Optimal Dynamic Carbon Taxes in a Climate–Economy Model with Distortionary Fiscal Policy (2019)Effective tax rates in macroeconomics (1994)Structural Balances and Revenue Windfalls: The Role of Asset Prices Revisited (2007)Government Debt Management at Low Interest Rates (2012)Taxation and the Financial Crisis (2012)Structural Dependence of the State on Capital (1988)Political responses to interdependence: what's “left” for the left? (1991)How effective are fiscal incentives for R&D? A review of the evidence (2000)Internationalization and Changes in Tax Policy in OECD Countries (1998)Tax Policy and Business Investment**RGH acknowledges financial support from Harvard Business School and the American Enterprise Institute. (2002)Agglomeration, integration and tax harmonisation (2003)Market Potential and the Location of Japanese Investment in the European Union (2004)The Effect of Corporate Taxes on Investment and Entrepreneurship (2010)Tax Policy for Economic Recovery and Growth (2011)Taxation and International Migration of Superstars: Evidence from the European Football Market (2013)Relationships between operational practices and performance among early adopters of green supply chain management practices in Chinese manufacturing enterprises (2004)The Uppsala internationalization process model revisited: From liability of foreignness to liability of outsidership (2009)World Investment Report (2017)
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References

  • 1995Multinational Enterprises and the Global Economy.3,887 cited
  • 2002Corporate income tax reforms and international tax competition816 cited
  • 2002Evaluating Tax Policy for Location Decisions736 cited
  • 1984The Taxation of Income from Capital573 cited
  • 1984The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden and West Germany369 cited
  • 2008Profit shifting in the EU: evidence from Germany228 cited
  • 2013INTERNAL DEBT AND MULTINATIONAL PROFIT SHIFTING: EMPIRICAL EVIDENCE FROM FIRM-LEVEL PANEL DATA179 cited
  • 2007Can Capital Income Taxes Survive? And Should They?113 cited
  • 2008Corporate tax planning and thin-capitalization rules: evidence from a quasi-experiment110 cited
  • 2004Why Has the UK Corporation Tax Raised So Much Revenue?108 cited
  • 2005Taxes and the Financial Structure of German Inward FDI75 cited
  • 1992Report of the Committee of Independent Experts on company taxation. Executive summary. March 199268 cited
  • 2009The Taxation of Passive Foreign Investment - Lessons from German Experience46 cited
  • 2009CORPORATE EFFECTIVE TAX RATES IN AN ENLARGED EUROPEAN UNION26 cited
  • 2012Effective Tax Levels using the Devereux/Griffith Methodology : Project for the EU Commission TAXUD/2008/CC/099, Final Report 2012

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  • 2008Ausmaß der Gewinnverlagerung multinationaler Unternehmen - empirische Evidenz und Implikationen für die deutsche Steuerpolitik23 cited
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