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Tax bargaining 智库出版物
2018
作者:  Peter Egger;  Nora Strecker;  Benedikt Zoller-Rydzek
收藏  |  浏览/下载:4/0  |  提交时间:2022/09/22
Taxation  Corporate tax  Tax avoidance  France  profit-shifting  
Making carbon pricing work for citizens 智库出版物
2018
作者:  Cameron Hepburn;  David Klenert
收藏  |  浏览/下载:2/0  |  提交时间:2022/09/22
Profit shifting  Tax havens  Corporate tax rates  
DP12932 Corporate Profit Taxes, Capital Expenditure and Real Wages: The analytics behind a contentious debate 智库出版物
2018
作者:  Willem Buiter;  Anne Sibert
收藏  |  浏览/下载:4/0  |  提交时间:2022/09/22
Taxation  Public finance  Olg model  Corporate profit tax  Expensing  Capital expenditure  
DP12637 How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach 智库出版物
2018
作者:  Gaëtan Nicodème;  Salvador Barrios
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Beps  Corporate taxation  Profit shifting  Tax avoidance  Cge model  
DP8460 The Impact of Controlled Foreign Company Legislation on Real Investments Abroad: A Two-dimensional Regression Discontinuity Design 智库出版物
2011
作者:  Peter Egger;  Georg Wamser
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Cfc rule  Corporate profit tax  Multinational firms  Plant-level data  Regression discontinuity design  Tax avoidance  
DP2530 License Auctions and Market Structure 智库出版物
2000
作者:  Philippe Jehiel;  Benny Moldovanu
收藏  |  浏览/下载:2/0  |  提交时间:2022/09/22
Profit shifting  Transfer pricing  Corporate tax rates  Stan database