International tax planning and fixed investment
This paper assesses how international tax planning affects real business investment by multinationals. Earlier studies have shown that corporate taxes reduce business investment. This paper shows that tax planning multinationals are less sensitive to corporate taxes than other firms in their investm...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Weitere Verfasser: | |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2017
|
| Schriftenreihe: | OECD Economics Department Working Papers
|
| Schlagworte: | |
| Online-Zugang: | kostenfrei |
| Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
MARC
| LEADER | 00000nam a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV047935542 | ||
| 003 | DE-604 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 220413s2017 xx o|||| 00||| eng d | ||
| 024 | 7 | |a 10.1787/83239540-en |2 doi | |
| 035 | |a (ZDB-13-SOC)061265411 | ||
| 035 | |a (OCoLC)1312687722 | ||
| 035 | |a (DE-599)BVBBV047935542 | ||
| 040 | |a DE-604 |b ger |e aacr | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-384 |a DE-91 |a DE-473 |a DE-824 |a DE-29 |a DE-739 |a DE-355 |a DE-20 |a DE-1028 |a DE-1049 |a DE-188 |a DE-521 |a DE-861 |a DE-898 |a DE-92 |a DE-573 |a DE-19 | ||
| 100 | 1 | |a Sorbe, Stéphane |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a International tax planning and fixed investment |c Stéphane Sorbe and Åsa Johansson = Planification fiscale internationale et investissement des entreprises / Stéphane Sorbe et Åsa Johansson |
| 246 | 1 | 3 | |a Planification fiscale internationale et investissement des entreprises |
| 264 | 1 | |a Paris |b OECD Publishing |c 2017 | |
| 300 | |a 1 Online-Ressource (20 Seiten) | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 490 | 0 | |a OECD Economics Department Working Papers | |
| 520 | |a This paper assesses how international tax planning affects real business investment by multinationals. Earlier studies have shown that corporate taxes reduce business investment. This paper shows that tax planning multinationals are less sensitive to corporate taxes than other firms in their investment decisions. This is presumably because tax planning multinationals do not face the full tax burden associated with their investments, since they shift part of the resulting profits to lower-tax rate countries. On average across industries, a 5 percentage point corporate tax rate increase is found to reduce investment by 5% in the long term. In industries with a strong presence of multinationals with profit-shifting opportunities, this effect is halved. These results obtained with industry-level data are confirmed by a firm-level analysis. Consistently with these results, the investment of tax planning multinationals is found to be more sensitive to taxes when strong rules against tax planning are in place | ||
| 650 | 4 | |a Finance and Investment | |
| 650 | 4 | |a Taxation | |
| 650 | 4 | |a Economics | |
| 700 | 1 | |a Johansson, Åsa |4 ctb | |
| 856 | 4 | 0 | |u https://doi.org/10.1787/83239540-en |x Verlag |z kostenfrei |3 Volltext |
| 912 | |a ZDB-13-SOC | ||
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-033317034 | |
Datensatz im Suchindex
| DE-BY-TUM_katkey | 2631899 |
|---|---|
| DE-BY-UBM_katkey | 6202216 |
| DE-BY-UBR_katkey | 6534897 |
| _version_ | 1823048770375385088 |
| adam_text | |
| any_adam_object | |
| author | Sorbe, Stéphane |
| author2 | Johansson, Åsa |
| author2_role | ctb |
| author2_variant | å j åj |
| author_facet | Sorbe, Stéphane Johansson, Åsa |
| author_role | aut |
| author_sort | Sorbe, Stéphane |
| author_variant | s s ss |
| building | Verbundindex |
| bvnumber | BV047935542 |
| collection | ZDB-13-SOC |
| ctrlnum | (ZDB-13-SOC)061265411 (OCoLC)1312687722 (DE-599)BVBBV047935542 |
| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1787/83239540-en |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000zc 4500</leader><controlfield tag="001">BV047935542</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">220413s2017 xx o|||| 00||| eng d</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1787/83239540-en</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-13-SOC)061265411</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1312687722</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV047935542</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">aacr</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-384</subfield><subfield code="a">DE-91</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-824</subfield><subfield code="a">DE-29</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-20</subfield><subfield code="a">DE-1028</subfield><subfield code="a">DE-1049</subfield><subfield code="a">DE-188</subfield><subfield code="a">DE-521</subfield><subfield code="a">DE-861</subfield><subfield code="a">DE-898</subfield><subfield code="a">DE-92</subfield><subfield code="a">DE-573</subfield><subfield code="a">DE-19</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Sorbe, Stéphane</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">International tax planning and fixed investment</subfield><subfield code="c">Stéphane Sorbe and Åsa Johansson = Planification fiscale internationale et investissement des entreprises / Stéphane Sorbe et Åsa Johansson</subfield></datafield><datafield tag="246" ind1="1" ind2="3"><subfield code="a">Planification fiscale internationale et investissement des entreprises</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Paris</subfield><subfield code="b">OECD Publishing</subfield><subfield code="c">2017</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (20 Seiten)</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">OECD Economics Department Working Papers</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">This paper assesses how international tax planning affects real business investment by multinationals. Earlier studies have shown that corporate taxes reduce business investment. This paper shows that tax planning multinationals are less sensitive to corporate taxes than other firms in their investment decisions. This is presumably because tax planning multinationals do not face the full tax burden associated with their investments, since they shift part of the resulting profits to lower-tax rate countries. On average across industries, a 5 percentage point corporate tax rate increase is found to reduce investment by 5% in the long term. In industries with a strong presence of multinationals with profit-shifting opportunities, this effect is halved. These results obtained with industry-level data are confirmed by a firm-level analysis. Consistently with these results, the investment of tax planning multinationals is found to be more sensitive to taxes when strong rules against tax planning are in place</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Finance and Investment</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Taxation</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Economics</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Johansson, Åsa</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.1787/83239540-en</subfield><subfield code="x">Verlag</subfield><subfield code="z">kostenfrei</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-033317034</subfield></datafield></record></collection> |
| id | DE-604.BV047935542 |
| illustrated | Not Illustrated |
| indexdate | 2025-02-03T15:58:23Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033317034 |
| oclc_num | 1312687722 |
| open_access_boolean | 1 |
| owner | DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 DE-19 DE-BY-UBM |
| owner_facet | DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 DE-19 DE-BY-UBM |
| physical | 1 Online-Ressource (20 Seiten) |
| psigel | ZDB-13-SOC |
| publishDate | 2017 |
| publishDateSearch | 2017 |
| publishDateSort | 2017 |
| publisher | OECD Publishing |
| record_format | marc |
| series2 | OECD Economics Department Working Papers |
| spellingShingle | Sorbe, Stéphane International tax planning and fixed investment Finance and Investment Taxation Economics |
| title | International tax planning and fixed investment |
| title_alt | Planification fiscale internationale et investissement des entreprises |
| title_auth | International tax planning and fixed investment |
| title_exact_search | International tax planning and fixed investment |
| title_full | International tax planning and fixed investment Stéphane Sorbe and Åsa Johansson = Planification fiscale internationale et investissement des entreprises / Stéphane Sorbe et Åsa Johansson |
| title_fullStr | International tax planning and fixed investment Stéphane Sorbe and Åsa Johansson = Planification fiscale internationale et investissement des entreprises / Stéphane Sorbe et Åsa Johansson |
| title_full_unstemmed | International tax planning and fixed investment Stéphane Sorbe and Åsa Johansson = Planification fiscale internationale et investissement des entreprises / Stéphane Sorbe et Åsa Johansson |
| title_short | International tax planning and fixed investment |
| title_sort | international tax planning and fixed investment |
| topic | Finance and Investment Taxation Economics |
| topic_facet | Finance and Investment Taxation Economics |
| url | https://doi.org/10.1787/83239540-en |
| work_keys_str_mv | AT sorbestephane internationaltaxplanningandfixedinvestment AT johanssonasa internationaltaxplanningandfixedinvestment AT sorbestephane planificationfiscaleinternationaleetinvestissementdesentreprises AT johanssonasa planificationfiscaleinternationaleetinvestissementdesentreprises |