Now showing items 1-6 of 6
Economic integration and redistributive taxation
(Discussion paper2006:17, Working paper, 2006-04)
We set up a simple political economy model where economic integration raises the profitability of multinational firms. In this setting redistributive taxation may rise following economic integration, if the effects of ...
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 ...
Redistributive taxation, multinational enterprises and economic integration
(Working paper2008:04, Working paper, 2008-03)
Increased activity of multinational firms exposes national corporate tax bases to cross-country profit-shifting, but also leads to rising profitability of the corporate sector. We incorporate these two effects of economic ...
Redistributive taxation, multinational enterprises, and economic integration
(Discussion paper2008:4, Working paper, 2008-03)
Increased activity of multinational firms exposes national corporate tax bases to cross-country profit shifting, but also leads to rising profitability of the corporate sector. We incorporate these two effects of economic ...
Taxing mobile capital and profits: The nordic welfare states
(Discussion paper;30/15, Working paper, 2015-10-30)
This paper discusses trends in capital taxation and the role of the corporate tax rate in a welfare state. It provides a summary of the tax competition literature with special application to capital taxation in small ...
Taxing Royalty Payments
(Discussion paper;16/16, Working paper, 2016-09-16)
The digital economy is characterized by the use of intellectual property such as software, patents and trademarks. The pricing of such intangibles is widely used to shift profits to low-tax countries. We analyze the role ...