المستودع الأكاديمي جامعة المدينة

Multijurisdictional firms and governments' strategies under alternative tax designs

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dc.creator Gérard, Marcel
dc.date 2005
dc.date.accessioned 2013-10-16T07:02:19Z
dc.date.available 2013-10-16T07:02:19Z
dc.date.issued 2013-10-16
dc.identifier http://hdl.handle.net/10419/18991
dc.identifier ppn:500827834
dc.identifier.uri http://koha.mediu.edu.my:8181/xmlui/handle/10419/18991
dc.description Conducted in a framework which embodies tax-shifting opportunities, risk of losses and possibility of interjurisdictional loss-offset, this paper investigates a reform of multijurisdictional enterprises taxation, a move from Separate Accounting to Formulary Apportionment. Findings are summarised in a series of propositions on the strategic behaviour of enterprises and authorities. Under Separate Accounting, tax-shifting opportunities reduce investment in the lower-taxing jurisdiction, tax sensitivity of investment and tax competition. Moving to Formulary Apportionment eliminates such opportunities, pushing the economy in the opposite direction. Permitting the firm to compensate losses among affiliates allows it to benefit from a tax-shifting and insurance device.
dc.language eng
dc.relation CESifo working papers 1527
dc.rights http://www.econstor.eu/dspace/Nutzungsbedingungen
dc.subject H87
dc.subject H73
dc.subject H32
dc.subject ddc:330
dc.subject multijurisdictional enterprise
dc.subject separate accounting
dc.subject formulary apportionment
dc.subject cross-border loss offset
dc.subject Körperschaftsteuer
dc.subject Unternehmensbesteuerung
dc.subject Doppelbesteuerung
dc.subject Multinationales Unternehmen
dc.subject Transferpreis
dc.subject Steuerwettbewerb
dc.subject Besteuerungsgrundsatz
dc.subject Theorie
dc.subject formula apportionment
dc.title Multijurisdictional firms and governments' strategies under alternative tax designs
dc.type doc-type:workingPaper


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