Corporate Tax Systems And Cross Country Profit Shifting

By Andreas Haufler, Guttorm Schjelderup. 2000

303 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Political Science and International Relations

View Paper: https://www.semanticscholar.org/paper/2364f1ee9a8d040ece4a2f4be6258d75d47607d7

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Citations in the corpus

The Taxing Task of Taxing Transnationals (2001, background): “The optimal share of non-wage 15In a related paper that presupposes the use of corporate taxes, Andrea Haufler and Schjelderup (2000) show that when small open countries choose both the size of the tax base (by specifying the deductibility of investment costs) and the tax rate, first-best policies…”
International profit shifting within multinationals: A multi-country perspective (2008, background): “Haufler and Schjelderup (2000) examine international tax competition in a model where countries can use the tax rate and the definition of the tax base as strategic variables.”
WHAT DO WE KNOW ABOUT CORPORATE TAX COMPETITION? (2013, background): “Relaxing the assumption of a large number of countries Wildasin (1988) and Hoyt (1991) shows that a smaller number of countries implies a higher tax rate, because countries have ’market power’ in setting tax rates on mobile factors.”
Firms' Financial Choices and Thin Capitalization Rules under Corporate Tax Competition (2012, background): “For an analysis of such investment-neutral corporate tax schemes in the presence of international profit shifting, see Haufler and Schjelderup (2000).”
Corporate income tax reforms and international tax competition (2002, unknown): “…tax rate typically increases the incentive to invest, while the lower allowance decreases it The combined effect depends on the details of each reform We also explore an alternative explanation for the observed reforms, based on a formal model of tax competition by Hauﬂer and Schjelderup (2000).”
Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals (2012, unknown): “As in the previous literature (e.g. Haufler and Schjelderup, 2000), we assume that profit shifting behavior imposes costs C on the MNE.”
Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada (2001, background): “…investment, and tax competition: Theory and evidence from provincial taxation in Canada Revised version July 25, 2001 1 Introduction Recently, two Canadian provinces – Alberta and Ontario – have announced sharp reductions to take place in general corporate income tax rates, from 15.5 per…”