Multinational enterprises and corporate taxation: an empirical assessment of the location of assets, profits and debt
Saved in:
| Main Author: | |
|---|---|
| Format: | Thesis/Dissertation Book |
| Language: | English |
| Published: |
Aachen
Shaker
2010
|
| Series: | Berichte aus der Volkswirtschaft
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| Subjects: | |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020448458&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Physical Description: | 143 S. graph. Darst. |
| ISBN: | 9783832290795 |
Staff View
MARC
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Record in the Search Index
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| adam_text | CONTENTS 1 INTRODUCTION 1 2 PROFIT SHIFTING BY MULTINATIONALS AND THE
OWNERSHIP SHARE: EVIDENCE FROM EUROPEAN MICRO DATA 9 2.1 INTRODUCTION 10
2.2 A SIMPLE MODEL OF PROFIT SHIFTING 13 2.3 DATA 16 2.4 EMPIRICAL
ANALYSIS 19 2.4.1 METHODOLOGY 19 2.4.2 BASELINE ESTIMATION RESULTS 22
2.4.3 ROBUSTNESS CHECKS 25 2.4.3.1 CROSS-SECTION ANALYSIS 25 2.4.3.2
DOMESTIC INDIVIDUAL FIRMS 27 2.4.4 PARENT S OWNERSHIP SHARE AND PROFIT
SHIFTING 28 2.5 CONCLUSIONS 32 3 CORPORATE TAXES AND THE LOCATION OF
INTANGIBLE ASSETS WITHIN MULTI- NATIONAL FIRMS 35 3.1 INTRODUCTION 36
3.2 A SIMPLE MODEL OF INTANGIBLE ASSET LOCATION 39 3.3 ACCOUNTING FOR
INTANGIBLE ASSETS AND IDENTIFICATION STRATEGY 44 3.4 DATA 48 3.5
ECONOMETRIC APPROACH 53 3.5.1 BASELINE ESTIMATION MODEL 54 3.5.2 BINARY
DEPENDENT VARIABLE 55 BIBLIOGRAFISCHE INFORMATIONEN
HTTP://D-NB.INFO/1002469392 DIGITALISIERT DURCH 4.7 CONCLUSIONS 101
CONTENTS 3.5.3 INSTRUMENTAL VARIABLES APPROACH 56 3.5.4 DYNAMIC
ESTIMATION MODEL 57 3.6 ESTIMATION RESULTS 58 3.6.1 BASELINE ESTIMATIONS
58 3.6.2 BINARY DEPENDENT VARIABLE 60 3.6.3 INSTRUMENTAL VARIABLES
ESTIMATIONS 61 3.6.4 DYNAMIC ESTIMATIONS 63 3.6.5 ROBUSTNESS CHECKS 66
3.6.6 LOCATION OF INTANGIBLE ASSETS AND PROFIT SHIFTING 67 3.7
CONCLUSIONS 70 4 THERE S NO PLACE LIKE HOME: THE PROFITABILITY GAP
BETWEEN HEAD- QUARTERS AND THEIR FOREIGN SUBSIDIARIES 73 4.1
INTRODUCTION 74 4.2 THEORETICAL CONSIDERATIONS 77 4.3 DATA 78 4.4
ECONOMETRIC APPROACH 82 4.5 ESTIMATION RESULTS 83 4.5.1 BASELINE
ESTIMATIONS 83 4.5.2 DEVELOPMENT OVER TIME 86 4.5.3 A CLOSER LOOK:
AGENCY COSTS AND HOME MARKET EFFECT 88 4.5.4 ROBUSTNESS CHECKS 91 4.6
IMPLICATIONS FOR PUBLIC ECONOMICS 94 4.6.1 HIGHER PARENT TAX PAYMENTS 95
4.6.2 EFFECT ON PROFIT SHIFTING BEHAVIOR 97 REFERENCES 135 5 LEVERAGE,
CORPORATE TAXES AND DEBT SHIFTING OF MULTINATIONALS: THE IMPACT OF
FIRM-SPECIFIC RISK 103 5.1 INTRODUCTION 104 5.2 LITERATURE REVIEW ON
DEBT SHIFTING 107 5.3 THEORETICAL CONSIDERATIONS 110 5.4 DATA 113 5.4.1
SUMMARY STATISTICS 113 5.4.2 FIRM-SPECIFIC RISK PROXY VARIABLES 116 5.5
ECONOMETRIC APPROACH 117 5.6 ESTIMATION RESULTS 119 5.6.1 TAX RATE
EFFECT ON FIRM S LEVERAGE 119 5.6.2 EXTERNAL DEBT AND INTERNAL DEBT
SHIFTING 121 5.6.3 HIGH-RISK VS. LOW-RISK FIRMS 123 5.6.4 ROBUSTNESS
CHECK: HIGH-RISK VS. LOW-RISK INDUSTRIES 125 5.7 CONCLUSIONS 128 6
CONCLUSIONS 131
|
| any_adam_object | 1 |
| author | Dischinger, Matthias 1976- |
| author_GND | (DE-588)140627235 |
| author_facet | Dischinger, Matthias 1976- |
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| author_sort | Dischinger, Matthias 1976- |
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| building | Verbundindex |
| bvnumber | BV036526568 |
| ctrlnum | (OCoLC)642321428 (DE-599)DNB1002469392 |
| dewey-full | 336.207 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336.207 |
| dewey-search | 336.207 |
| dewey-sort | 3336.207 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| format | Thesis Book |
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| indexdate | 2024-12-20T14:36:22Z |
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| isbn | 9783832290795 |
| language | English |
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| physical | 143 S. graph. Darst. |
| publishDate | 2010 |
| publishDateSearch | 2010 |
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| publisher | Shaker |
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| series2 | Berichte aus der Volkswirtschaft |
| spellingShingle | Dischinger, Matthias 1976- Multinational enterprises and corporate taxation an empirical assessment of the location of assets, profits and debt Steuervermeidung (DE-588)4121725-1 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd Internationale Gewinnverlagerung (DE-588)4122219-2 gnd Steuerrecht (DE-588)4116614-0 gnd |
| subject_GND | (DE-588)4121725-1 (DE-588)4075092-9 (DE-588)4122219-2 (DE-588)4116614-0 (DE-588)4113937-9 |
| title | Multinational enterprises and corporate taxation an empirical assessment of the location of assets, profits and debt |
| title_auth | Multinational enterprises and corporate taxation an empirical assessment of the location of assets, profits and debt |
| title_exact_search | Multinational enterprises and corporate taxation an empirical assessment of the location of assets, profits and debt |
| title_full | Multinational enterprises and corporate taxation an empirical assessment of the location of assets, profits and debt Matthias Dischinger |
| title_fullStr | Multinational enterprises and corporate taxation an empirical assessment of the location of assets, profits and debt Matthias Dischinger |
| title_full_unstemmed | Multinational enterprises and corporate taxation an empirical assessment of the location of assets, profits and debt Matthias Dischinger |
| title_short | Multinational enterprises and corporate taxation |
| title_sort | multinational enterprises and corporate taxation an empirical assessment of the location of assets profits and debt |
| title_sub | an empirical assessment of the location of assets, profits and debt |
| topic | Steuervermeidung (DE-588)4121725-1 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd Internationale Gewinnverlagerung (DE-588)4122219-2 gnd Steuerrecht (DE-588)4116614-0 gnd |
| topic_facet | Steuervermeidung Multinationales Unternehmen Internationale Gewinnverlagerung Steuerrecht Hochschulschrift |
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