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dc.contributor.author
Mardan, Mohammed
dc.contributor.author
Stimmelmayr, Michael
dc.date.accessioned
2019-10-10T13:24:06Z
dc.date.available
2019-10-10T13:18:55Z
dc.date.available
2019-10-10T13:24:06Z
dc.date.issued
2019-10-02
dc.identifier.uri
http://hdl.handle.net/20.500.11850/369802
dc.identifier.doi
10.3929/ethz-b-000369802
dc.description.abstract
This study highlights the relevance of firm losses for tax revenues when countries switch from a system of separate accounting (SA) to a system of tax base consolidation with formula apportionment (FA). The results show that in the short run, neglecting behavioural responses of firms and governments, the cross-border loss offset inherent in formula apportionment clearly decreases tax revenues. In the medium run, with firms adjusting their strategies, tax revenues are still lower under formula apportionment assuming realistic values for firms’ probability of incurring losses or the costs of profit shifting. However, in the long run, where both firms and governments adjust their behaviour, the picture changes. A switch from separate accounting to formula apportionment becomes beneficial in terms of tax revenues. In addition, the results show that a higher weight on input shares in the apportionment formula may mitigate tax competition and thus increase tax revenues. Input factors – contrary to output factors – provide a backstop against a shortfall of tax revenues if subsidiaries are loss making.
en_US
dc.format
application/pdf
en_US
dc.language.iso
de
en_US
dc.publisher
KOF Swiss Economic Institute, ETH Zurich
en_US
dc.rights.uri
http://rightsstatements.org/page/InC-NC/1.0/
dc.subject
Separate accounting
en_US
dc.subject
Formula apportionment
en_US
dc.subject
Corporate losses
en_US
dc.subject
Cross-border loss offset
en_US
dc.subject
common consolidated corporate tax base (CCCTB)
en_US
dc.title
Grenzüberschreitender Gewinnausgleich und Steuerwettbewerb
en_US
dc.type
Journal Article
dc.rights.license
In Copyright - Non-Commercial Use Permitted
ethz.journal.title
KOF Analysen
ethz.journal.volume
2019
en_US
ethz.journal.issue
3
en_US
ethz.pages.start
95
en_US
ethz.pages.end
104
en_US
ethz.size
12 p.
en_US
ethz.version.deposit
publishedVersion
en_US
ethz.code.jel
JEL - JEL::F - International Economics::F2 - International Factor Movements and International Business::F23 - Multinational Firms; International Business
en_US
ethz.code.jel
JEL - JEL::H - Public Economics::H7 - State and Local Government; Intergovernmental Relations::H73 - Interjurisdictional Differentials and Their Effects
en_US
ethz.code.jel
JEL - JEL::H - Public Economics::H2 - Taxation, Subsidies, and Revenue::H25 - Business Taxes and Subsidies
en_US
ethz.publication.place
Zurich
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.::02525 - KOF Konjunkturforschungsstelle / KOF Swiss Economic Institute
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.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
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.::03988 - Köthenbürger, Marko / Köthenbürger, Marko
en_US
ethz.tag
KOF-Key-Spezialanalyse
en_US
ethz.relation.isPartOf
https://doi.org/10.3929/ethz-b-000368204
ethz.relation.isPartOf
10.3929/ethz-b-000368204
ethz.date.deposited
2019-10-10T13:19:04Z
ethz.source
FORM
ethz.eth
yes
en_US
ethz.availability
Open access
en_US
ethz.rosetta.installDate
2019-10-10T13:24:18Z
ethz.rosetta.lastUpdated
2019-10-10T13:24:18Z
ethz.rosetta.exportRequired
true
ethz.rosetta.versionExported
true
ethz.COinS
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