Arbeitspapier
Multijurisdictional firms and governments' strategies under alternative tax designs
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.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 1527
- Klassifikation
-
Wirtschaft
International Fiscal Issues; International Public Goods
State and Local Government; Intergovernmental Relations: Interjurisdictional Differentials and Their Effects
Fiscal Policies and Behavior of Economic Agents: Firm
- Thema
-
multijurisdictional enterprise
separate accounting
formulary apportionment
cross-border loss offset
Körperschaftsteuer
Unternehmensbesteuerung
Doppelbesteuerung
Multinationales Unternehmen
Transferpreis
Steuerwettbewerb
Besteuerungsgrundsatz
Theorie
formula apportionment
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Gérard, Marcel
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2005
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
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Objekttyp
- Arbeitspapier
Beteiligte
- Gérard, Marcel
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2005
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