Arbeitspapier
Economic substance requirements and multinational firm behavior
Singh and Mathur find that the emphasis on the OECD's concept of "economic substance" can have a significant impact on the scale as well as the location of economic activity and likely has highly unfavorable implications on economic activity for high-tax jurisdictions. Viewed from a U.S. perspective, this new international environment provides one more impetus to strive for a reform of the corporate tax code to make it more competitive.
- Language
-
Englisch
- Bibliographic citation
-
Series: AEI Economics Working Paper ; No. 2017-02
- Classification
-
Wirtschaft
- Subject
-
tax reform
corporate taxes
Organization for Economic Co-operation and Development (OECD)
- Event
-
Geistige Schöpfung
- (who)
-
Mathur, Aparna
Singh, Kartikeya
- Event
-
Veröffentlichung
- (who)
-
American Enterprise Institute (AEI)
- (where)
-
Washington, DC
- (when)
-
2017
- Handle
- Last update
-
10.03.2025, 11:44 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Mathur, Aparna
- Singh, Kartikeya
- American Enterprise Institute (AEI)
Time of origin
- 2017
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