Zobrazeno 1 - 10
of 19
pro vyhledávání: '"Mohammed Mardan"'
Publikováno v:
WIDER Working Paper.
Publikováno v:
The RAND Journal of Economics. 51:786-804
We study commodity taxation in markets where firms, such as Internet Service Providers, energy suppliers, and payment card platforms, adopt multi-part tariffs. We show that ad valorem taxes can correct underprovision and hence increase welfare, provi
Autor:
David R. Agrawal, Mohammed Mardan
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
Journal of International Economics. 114:25-43
Governments worldwide use targeted tax policies to trade off the gains from increased FDI against the cost of excessive profit shifting by multinational firms. We show that nationally optimal tax systems generally incorporate both thin-capitalization
Publikováno v:
The Accounting Review. 93:163-183
This study examines the flexibility of multinational firms to adjust their income-shifting strategies—whether using transfer pricing or internal debt—during the tax year to react to affiliates' operating losses. We develop the concept that under
Autor:
Mohammed Mardan
Publikováno v:
SSRN Electronic Journal.