| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w17576 |
| 来源ID | Working Paper 17576 |
| How Would EU Corporate Tax Reform Affect US Investment in Europe? | |
| Michael P. Devereux; Simon Loretz | |
| 发表日期 | 2011-11-03 |
| 出版年 | 2011 |
| 语种 | 英语 |
| 摘要 | This paper examines the likely impact of a proposed formula apportionment system for corporation tax in the EU on the inbound investment of US multinational companies. We pay attention to tax planning strategies that may be employed by US multinationals and investigate whether effective tax rates in Europe of US companies differ from those of European companies. The proposal is for an optional system: we estimate the extent to which both European and US companies would be likely to choose it taking into account their existing structures and future investment incentives. The relative position of US and European companies depends crucially on the taxation of foreign passive income. |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w17576 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/575250 |
| 推荐引用方式 GB/T 7714 | Michael P. Devereux,Simon Loretz. How Would EU Corporate Tax Reform Affect US Investment in Europe?. 2011. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w17576.pdf（400KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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