Hosting Multinationals: Economic and Fiscal Implications
dc.contributor.author
Köthenbürger, Marko
dc.contributor.author
Egger, Peter
dc.date.accessioned
2017-09-20T13:13:15Z
dc.date.available
2017-06-12T10:15:24Z
dc.date.available
2017-09-20T13:13:15Z
dc.date.issued
2015-05
dc.identifier.uri
http://hdl.handle.net/20.500.11850/119077
dc.identifier.doi
10.3929/ethz-a-010432169
dc.description.abstract
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.
en_US
dc.format
application/pdf
dc.language.iso
en
en_US
dc.publisher
KOF Swiss Economic Institute, ETH Zurich
dc.rights.uri
http://rightsstatements.org/page/InC-NC/1.0/
dc.subject
KOERPERSCHAFTSSTEUERN U.EINKOMMENSSTEUERN JURISTISCHER PERSONEN (FINANZEN)
en_US
dc.subject
GLOBALISIERUNG (WIRTSCHAFT)
en_US
dc.subject
Fiscal competition
en_US
dc.subject
SCHWEIZ (MITTELEUROPA). SCHWEIZERISCHE EIDGENOSSENSCHAFT
en_US
dc.subject
MULTINATIONALE UNTERNEHMEN + KONZERNE
en_US
dc.subject
SWITZERLAND (CENTRAL EUROPE). SWISS CONFEDERATION
en_US
dc.subject
Corporate tax avoidance
en_US
dc.subject
Multinational firms
en_US
dc.subject
Globalization
en_US
dc.subject
GLOBALIZATION (ECONOMY)
en_US
dc.subject
MULTINATIONAL CORPORATIONS + CORPORATE GROUP
en_US
dc.subject
CORPORATION TAX + LEGAL PERSONS TAX
en_US
dc.title
Hosting Multinationals: Economic and Fiscal Implications
en_US
dc.type
Working Paper
dc.rights.license
In Copyright - Non-Commercial Use Permitted
dc.date.published
2015
ethz.journal.title
KOF Working Papers
ethz.journal.volume
382
en_US
ethz.size
20 p.
en_US
ethz.code.ddc
DDC - DDC::3 - Social sciences::330 - Economics
en_US
ethz.identifier.nebis
010432169
ethz.publication.place
Zürich
en_US
ethz.publication.status
published
en_US
ethz.leitzahl
ETH Zürich::00002 - ETH Zürich::00012 - Lehre und Forschung::00007 - Departemente::02120 - Dep. Management, Technologie und Ökon. / Dep. of Management, Technology, and Ec.::03988 - Köthenbürger, Marko / Köthenbürger, Marko
en_US
ethz.leitzahl
ETH Zürich::00002 - ETH Zürich::00012 - Lehre und Forschung::00007 - Departemente::02120 - Dep. Management, Technologie und Ökon. / Dep. of Management, Technology, and Ec.::03840 - Egger, Peter / Egger, Peter
en_US
ethz.leitzahl
ETH Zürich::00002 - ETH Zürich::00012 - Lehre und Forschung::00007 - Departemente::02120 - Dep. Management, Technologie und Ökon. / Dep. of Management, Technology, and Ec.::02525 - KOF Konjunkturforschungsstelle / KOF Swiss Economic Institute
en_US
ethz.leitzahl.certified
ETH Zürich::00002 - ETH Zürich::00012 - Lehre und Forschung::00007 - Departemente::02120 - Dep. Management, Technologie und Ökon. / Dep. of Management, Technology, and Ec.::02525 - KOF Konjunkturforschungsstelle / KOF Swiss Economic Institute
ethz.leitzahl.certified
ETH Zürich::00002 - ETH Zürich::00012 - Lehre und Forschung::00007 - Departemente::02120 - Dep. Management, Technologie und Ökon. / Dep. of Management, Technology, and Ec.::03840 - Egger, Peter / Egger, Peter
ethz.leitzahl.certified
ETH Zürich::00002 - ETH Zürich::00012 - Lehre und Forschung::00007 - Departemente::02120 - Dep. Management, Technologie und Ökon. / Dep. of Management, Technology, and Ec.::03988 - Köthenbürger, Marko / Köthenbürger, Marko
ethz.date.deposited
2017-06-12T10:16:52Z
ethz.source
ECOL
ethz.source
ECIT
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imp59366b76341f395658
ethz.identifier.importid
imp5936549a0782183807
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eth:47700
ethz.ecitpid
pub:181070
ethz.eth
yes
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ethz.availability
Open access
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2017-07-13T01:43:00Z
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2023-02-06T14:34:04Z
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