Zobrazeno 1 - 10
of 92
pro vyhledávání: '"Ruud A. De Mooij"'
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3d9cac57704261ab27ba804619b635c3
https://doi.org/10.2139/ssrn.4422847
https://doi.org/10.2139/ssrn.4422847
Autor:
Sebastian Beer, Ruud A. De Mooij
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4d9c0710293ac77b980db0a3777b4060
https://doi.org/10.2139/ssrn.4375380
https://doi.org/10.2139/ssrn.4375380
Autor:
Li Liu, Ruud A. de Mooij
Publikováno v:
IMF Economic Review. 68:268-306
Unilateral adoption of transfer pricing regulations (TPRs) may have a negative impact on real investment by multinational corporations (MNCs). This paper uses a quasi-experimental research design, exploiting unique panel data on domestic and multinat
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::97a63a6d9b5f9a4532489edac80b9d99
https://doi.org/10.1057/s41308-019-00105-0
https://doi.org/10.1057/s41308-019-00105-0
Publikováno v:
International Tax and Public Finance. 27:890-930
This paper exploits a unique dataset (monthly observations on consumer prices and VAT rates for around 70 commodity groups in 17 Eurozone countries over 1999–2013) to identify the extent of pass through for several types of VAT change—including (
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::41b26c347a7b5d0c2f0a9554e9105e47
https://doi.org/10.1007/s10797-019-09566-5
https://doi.org/10.1007/s10797-019-09566-5
Publikováno v:
IMF Working Papers. 20
Schemes of residual profit allocation (RPA) tax multinationals by allocating their ‘routine’ profits to countries in which their activities take place and sharing their remaining ‘residual’ profit across countries on some formulaic basis. The
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::55a1e93243e21530126063672516cf91
https://doi.org/10.5089/9781513528328.001
https://doi.org/10.5089/9781513528328.001
Autor:
Ruud A. de Mooij, Khaled Abdel-Kader
Publikováno v:
SSRN Electronic Journal.
This paper discusses the theory and practice of tax design to achieve an efficient and equitable outcome, i.e. in support of inclusive growth. It starts with a discussion of the key principles from tax theory to guide practical tax design. Then, it e
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3f5d1ab5ec19331bac98380349006efe
https://doi.org/10.2139/ssrn.3772475
https://doi.org/10.2139/ssrn.3772475
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bd87ac5635112e01ced9b00ed8a55e8e
https://doi.org/10.2139/ssrn.3772468
https://doi.org/10.2139/ssrn.3772468
Publikováno v:
Nordic Tax Journal, Vol 2018, Iss 1, Pp 1-17 (2018)
Until 2018, Belgium had a unique corporate income tax system due to its notional interest deduction, also known in public finance literature as the allowance for corporate equity. At the same time, it had one of the highest corporate tax rates in Eur
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7d5b4582180684242dd88412027ee49d
https://doi.org/10.1515/ntaxj-2018-0004
https://doi.org/10.1515/ntaxj-2018-0004
Publikováno v:
IMF Working Papers. 19
Formula apportionment as a way to attribute taxable profits of multinationals across jurisdictions is receiving increased attention. This paper reviews existing literature and discusses experiences in selective federal states to evaluate the economic
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::71d427b99792281973e1d85cd64e7533
https://doi.org/10.5089/9781513516257.001
https://doi.org/10.5089/9781513516257.001
Autor:
Li Liu, Ruud A. de Mooij
Publikováno v:
Economics Letters. 200:109745
Thin capitalization rules (TCRs) aim to mitigate profit shifting by multinational corporations (MNCs) but, by raising the cost of capital for affected affiliates, can also negatively affect real investment. Exploiting unique panel data on multination
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::af7db4b24579366f0a95b0ecb2e058ba
https://doi.org/10.1016/j.econlet.2021.109745
https://doi.org/10.1016/j.econlet.2021.109745