How far do differences in international tax regimes between countries affect financial policies?

Capital Structure and International Debt Shifting in Europe Harry Huizinga, Luc Laeven and Gaëtan Nicodème Tilburg University and CEPR, International Monetary Fund and CEPR, and European Commission and Solvay Business School (ULB) There has been surprisingly little empirical research, especially in Europe, on how differences in tax rates between countries can affect business financial policies.Continue reading “How far do differences in international tax regimes between countries affect financial policies?”

An economic analysis of ECJ judgements on corporate income taxes in the EU

Corporate Income Taxes in the EU: An Economic Assessment of the Role of the ECJ Stephen Bond and Malcolm Gammie and Socrates Mokkas Nuffield College, Oxford and Institute for Fiscal Studies; Tax Law Review Committee, Institute for Fiscal Studies; University of Oxford This is the “policy paper” for the first phase of the research, andContinue reading “An economic analysis of ECJ judgements on corporate income taxes in the EU”

How are plant location decisions and capital flows in Europe affected by corporate income taxes?

Taxes and the size of the foreign-owned capital stock: which tax rates matter? Ben Lockwood1 and Michael Devereux1,2 1University of Warwick 2Institute for Fiscal Studies, London and CEPR Summary: There is a significant literature examining the determinants of flows of foreign direct investment. However, with respect to examiningthe role of taxes, this literature is deficientContinue reading “How are plant location decisions and capital flows in Europe affected by corporate income taxes?”

The effects of international taxation on the activities of multinational companies: a survey of existing evidence & data sources

The Impact of Taxation on the Location of Capital, Firms and Profit: A Survey of Empirical Evidence Michael P. Devereux University of Warwick Summary: With increasing globalisation, there has been increasing interest in the impact of international flows of capital, and the income from capital, between countries. Policy makers are naturally concerned about the impactContinue reading “The effects of international taxation on the activities of multinational companies: a survey of existing evidence & data sources”