Arbeitspapier

Hosting multinationals: Economic and fiscal implications

Switzerland is a prime location for both domestically owned as well as foreign-owned multinational enterprises (MNEs). In this paper, we review the literature on MNE activity with respect to its main fundamental (non-policy) drivers, the non-fiscal consequences of MNEs for various economic aggregates, and the fiscal implications associated with the operation of foreign affiliate networks. In particular, the paper puts emphasis on the fiscal implications of hosting MNEs and their relation to the current tax environment in Switzerland.

Sprache
Englisch

Erschienen in
Series: KOF Working Papers ; No. 382

Klassifikation
Wirtschaft
Business Taxes and Subsidies including sales and value-added (VAT)
Firm Behavior: Theory
Multinational Firms; International Business
Thema
fiscal competition
multinational firms
globalization
corporate tax avoidance

Ereignis
Geistige Schöpfung
(wer)
Egger, Peter
Köthenbürger, Marko
Ereignis
Veröffentlichung
(wer)
ETH Zurich, KOF Swiss Economic Institute
(wo)
Zurich
(wann)
2015

DOI
doi:10.3929/ethz-a-010432169
Handle
Letzte Aktualisierung
10.03.2025, 11:43 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Arbeitspapier

Beteiligte

  • Egger, Peter
  • Köthenbürger, Marko
  • ETH Zurich, KOF Swiss Economic Institute

Entstanden

  • 2015

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