Zobrazeno 1 - 10
of 37
pro vyhledávání: '"Thomas A. Gresik"'
Autor:
Eric W. Bond, Thomas A. Gresik
Publikováno v:
International Tax and Public Finance.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f6b9a97f1ae06427b9c1be4daf57cdb0
https://doi.org/10.1007/s10797-022-09766-6
https://doi.org/10.1007/s10797-022-09766-6
Autor:
Guttorm Schjelderup, Thomas A. Gresik
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::949a6f90bd81770df1ad59a8628052f8
https://doi.org/10.2139/ssrn.4040724
https://doi.org/10.2139/ssrn.4040724
Autor:
Thomas A. Gresik, Eric Bond
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1140e108ebe999df115bfbe11b7c2af0
https://doi.org/10.2139/ssrn.3770458
https://doi.org/10.2139/ssrn.3770458
Publikováno v:
SSRN Electronic Journal.
We study the link between a country’s institutional quality in tax collection and its optimal corporate tax policies in a model of heterogeneous multinationals that can shift income using both debt and transfer prices. Countries with weak instituti
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::530380a8d17bbb59e88b704d784be876
https://doi.org/10.2139/ssrn.3641378
https://doi.org/10.2139/ssrn.3641378
Publikováno v:
Journal of Public Economics. 152:68-78
Many subsidiaries can deduct interest payments on internal debt from their taxable income. By issuing internal debt from a tax haven, multinationals can shift income out of host countries through the interest rates they charge and the amount of inter
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::870ea40b87df546f14a7aa287cca02ce
https://doi.org/10.1016/j.jpubeco.2017.06.001
https://doi.org/10.1016/j.jpubeco.2017.06.001
Autor:
Thomas A. Gresik
Publikováno v:
Journal of Public Economics. 138:32-42
This paper analyzes the effect on firm behavior and national tax revenues of allowing multinational firms to choose to be taxed under separate accounting rules or an apportionment formula. Separate accounting always generates more profitable output a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f60831aba729b7ce1261d760c787478c
https://doi.org/10.1016/j.jpubeco.2016.04.002
https://doi.org/10.1016/j.jpubeco.2016.04.002
Autor:
Thomas A. Gresik, Eric W. Bond
Publikováno v:
Journal of Public Economics. 184:104160
We study the economic effects of unilateral adoption of corporate tax policies that include the choice between destination-based and source-based taxation and between cash flow and income taxes. We utilize a heterogeneous firm model in which monopoli
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::9b6d46c441ec146035ee2a39c145c290
https://doi.org/10.1016/j.jpubeco.2020.104160
https://doi.org/10.1016/j.jpubeco.2020.104160
Autor:
Thomas A. Gresik, Kai A. Konrad
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::40e7784ce24e71967119eaf7ed698710
https://doi.org/10.2139/ssrn.3109356
https://doi.org/10.2139/ssrn.3109356
Autor:
Thomas A. Gresik
Publikováno v:
Games and Economic Behavior. 72:139-148
This paper describes how introducing statistical dependency among trader values changes the equilibrium bidding strategies in bilateral k-double auctions and uses the special case of affiliation to illustrate the range of equilibrium responses to a c
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e31e643a8794c3dc088c4b854c5825d7
https://doi.org/10.1016/j.geb.2010.07.002
https://doi.org/10.1016/j.geb.2010.07.002