Does environmental information disclosure promote the supply of environmental public goods? Evidence based on a dynamic spatial panel Durbin model
H Wang, G Yang, X Ouyang, Z Tan - Environmental Impact Assessment …, 2022 - Elsevier
This paper attempts to provide a more systematic view of the relationship between
environmental information disclosure (EID) and environmental public goods (EPG) to …
environmental information disclosure (EID) and environmental public goods (EPG) to …
Profit shifting and investment effects: The implications of zero-taxable profits
M Koethenbuerger, M Mardan… - Journal of Public …, 2019 - Elsevier
Recent empirical research documents a tendency of multinational enterprise affiliates to
bunch around zero reported profit. We set up a theoretical model of multinational firm …
bunch around zero reported profit. We set up a theoretical model of multinational firm …
[HTML][HTML] Tax losses and ex-ante offshore transfer of intellectual property
RR Sharma, J Slemrod, M Stimmelmayr - Journal of Public Economics, 2023 - Elsevier
We develop a positive model of multinational firm behavior and analyze a firm's incentive to
transfer an intellectual property (IP) right of uncertain value offshore ex ante, ie before its …
transfer an intellectual property (IP) right of uncertain value offshore ex ante, ie before its …
Tax revenue losses through cross-border loss offset: An insurmountable hurdle for formula apportionment?
M Mardan, M Stimmelmayr - European Economic Review, 2018 - Elsevier
This paper analyzes the relevance of firm losses for tax revenues and welfare when
switching from separate accounting to a system of tax base consolidation with formula …
switching from separate accounting to a system of tax base consolidation with formula …
Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property
M Stimmelmayr, J Slemrod, R Sharma - 2023 - researchportal.bath.ac.uk
We develop a positive model of multinational firm behavior and analyze a firm's incentive to
transfer an intellectual property (IP) right of uncertain value offshore ex ante, ie before its …
transfer an intellectual property (IP) right of uncertain value offshore ex ante, ie before its …
Who participates in corporate income tax consolidation?: Evidence from Japan
K Onji - Journal of Accounting and Public Policy, 2024 - Elsevier
When a group of affiliated corporations can file a single tax return based on a combined
income, what types of groups would take up the option? This study empirically analyzes …
income, what types of groups would take up the option? This study empirically analyzes …
[引用][C] Tax competition and corporate losses
M Mardan, M Stimmelmayr - 3rd MaTax Conference, 2016 - research-collection.ethz.ch
Tax Competition and Corporate Losses - Research Collection Header Upper Right Menu Log in
de jump to https://www.ethz.ch Research Collection Toggle navigation Upper Right Menu Login …
de jump to https://www.ethz.ch Research Collection Toggle navigation Upper Right Menu Login …
[引用][C] Tax revenue losses through cross-border loss offsets: an insuperable hurdle for implementing formula apportionment?
M Mardan, M Stimmelmayr - CESifo Area Conference on Public Sector …, 2017 - CESifo