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Multinationals, minority ownership and tax-efficient financing structures
(Discussion paper2008:19, Working paper, 2008-10)
We model how multinationals structure their borrowing and lending transactions and find that affiliates in high-tax countries have higher internal and overall debt ratios and lower rental rates of physical capital than ...
Profit-shifting in two-sided markets
(Discussion paper2009:1, Working paper, 2009-04)
Newspapers and Advertising: The Effects of Ad-Valorem Taxation under Duopoly
(Discussion paper2007:5, Working paper, 2007-01)
Newspapers are two-sided platforms that sell their product both to readers and advertisers. Media firms in general, and newspapers in particular, are considered important providers of information, culture and language in ...
Capital Taxation and Imperfect Competition: ACE vs. CBIT
(Discussion paper;37/14, Working paper, 2014-11)
This paper studies the market and welfare effects of two main tax reforms – the Corporate Business Income Tax (CBIT) and the Allowance for Corporate Equity tax (ACE). Using an imperfect-competition model for a small open ...
Media firm strategy and advertising taxes
(Discussion paper2011:3, Working paper, 2011-02)
Transfer pricing and debt shifting in multinationals
(Discussion papers;22/14, Working paper, 2014-05)
There is a growing concern that governments lose substantial corporate tax revenue due to transfer pricing and debt shifting strategies. Existing literature studies debt shifting and transfer pricing separately. In ...
The welfare effects of tax competition reconsidered : politicians and political institutions
(Discussion paper2008:22, Working paper, 2008-10)
The views on the welfare effects of tax competition differ widely. Some see the fiscal externalities as the cause for underprovision of public goods, while others see tax competition as means to reduce government inefficiencies. ...
On revenue and welfare dominance of ad valorem taxes in two-sided markets
(Discussion paper2009:9, Working paper, 2009-09)
A benchmark result in public economics is that it is possible to increase both tax revenue and welfare by making a monopoly subject to ad valorem taxes rather than unit taxes. We show that such revenue and welfare ...
Harmonization of Corporate Tax Systems and its Effect on Collusive Behavior
(Discussion paper2007:8, Working paper, 2007-01)
We study how harmonization of corporate tax systems affects the stability of international cartels. We show that tax base harmonization reinforces collusive agreements, while harmonization of corporate tax rates may ...
Taxes and Decision Rights in Multinationals
(Discussion paper2007:11, Working paper, 2007)
We examine how a multinational’s choice to centralize or de-centralize its decision structure is affected by country tax differentials. Within a simple model that emphasizes the multiple conflicting roles of transfer prices ...