Company Tax Reform in the European Union. [PDF]
The European Commission recently proposed to move towards a consolidated tax base for European multinational companies, to be allocated across EU member states through a system of formula apportionment.
Peter Birch Sørensen
core
The Role of Tax Depreciation for Investment Decisions: A Comparison of European Transition Countries [PDF]
This study compares incentive effects of various tax depreciation methods currently adopted in European transition economies. In these countries straight-line, geometric-degressive and accelerated depreciation measures are quite popular in combination ...
Chang Woon Nam, Doina Maria Radulescu
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Tax Spillovers under Separate Accounting and Formula Apportionment. [PDF]
It is observed in the real world that taxes matter for location decisions and that multinationals shift profits by transfer pricing. The US and Canada use Formula Apportionment (FA) to tax corporate income, and the EU is debating a switch from Separate ...
Guttorm Schjelderup +2 more
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Corporate Tax Systems, Multinational Enterprises, and Economic Integration [PDF]
Multinational firms are known to shift profits and countries are known to compete over shifty profits. Two major principles for corporate taxation are Separate Accounting (SA) and Formula Apportionment (FA).
Guttorm Schjelderup +2 more
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The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach. [PDF]
PLoS OneGündüz M.
europepmc +1 more source
An Applied General Equilibrium Model to Assess the Impact of National Tax Changes on a Regional Economy [PDF]
This paper presents two versions of an applied general equilibrium model for the regional economy of Andalusia, Spain, that differ in the Public Sector behavior.
Ferran Sancho, M. Alejandro Cardenete
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KoTaP: A Panel Dataset for Corporate Tax Avoidance, Performance, and Governance in Korea. [PDF]
Sci DataNa H +5 more
europepmc +1 more source
The Influence of Globalization on Taxes and Social Policy – an Empirical Analysis for OECD Countries [PDF]
Using panel regression for the period 1970-2000 the paper analyzes whether globalization has influenced the OECD countries’ social and overall spending as well as their tax rates on labor, consumption and capital.
Axel Dreher
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Economy-wide impact of a reduction in tobacco use in India. [PDF]
Tob ControlJohn RM +6 more
europepmc +1 more source
Quarterly financial statements Data for Russian firms. [PDF]
Data BriefMarakueva M, Popova P.
europepmc +1 more source