Measuring Tax Attractiveness Across Countries

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Measuring Tax Attractiveness Across Countries

Author : Sara Keller
Publisher :
ISBN 13 :
Total Pages : 60 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Measuring Tax Attractiveness Across Countries by : Sara Keller

Download or read book Measuring Tax Attractiveness Across Countries written by Sara Keller and published by . This book was released on 2013 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper develops a new tax measure - the Tax Attractiveness Index - reflecting the attractiveness of a country's tax environment and the tax planning opportunities that are offered. Specifically, the Tax Attractiveness Index covers 16 different components of real-world tax systems, such as the statutory tax rate, the taxation of dividends and capital gains, withholding taxes, the existence of a group taxation regime, loss offset provision, the double tax treaty network, thin capitalization rules, and controlled foreign company (CFC) rules. We develop methods to quantify each tax factor. The Tax Attractiveness Index is constructed for 100 countries over the 2005 to 2009 period. Regional clusters in the index as well as in the application of certain tax rules can be observed. The evaluation of individual countries based on the index corresponds - but is not totally identical - with the OECD's 'black' respectively 'grey' list. By comparing the Tax Attractiveness Index with the statutory tax rate, we reveal that even high tax countries offer favorable tax conditions. Hence, the statutory tax rate is not a suitable proxy for a country's tax climate in any case since countries may set other incentives to attract firms and investments.

Measuring and Interpreting Countries' Tax Attractiveness for Investments in Digital Business Models

Author : M. Olbert
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (126 download)

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Book Synopsis Measuring and Interpreting Countries' Tax Attractiveness for Investments in Digital Business Models by : M. Olbert

Download or read book Measuring and Interpreting Countries' Tax Attractiveness for Investments in Digital Business Models written by M. Olbert and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article analyses the tax attractiveness of locations for investments in digital business models. It identifies and assesses relevant tax rules affecting domestic and cross-border digital business models across thirty-three countries (the EU-28 Member States, Canada, Japan, Norway, Switzerland and the USA). The computation of average effective tax rates is based on the neoclassical investment model of Devereux/Griffith. The results help to evaluate tax-related location factors in the digital economy by combining the most relevant tax parameters and rules for taxable nexus in an objective measure. The authors find that investments in digital business models face generally lower average effective tax rates than those in traditional business models since a high share of investment costs is immediately expensed and a higher share of activities falls within the scope of countries' tax incentives for R&D input and/or output. While more generous depreciation rules for digital investments such as software make countries relatively more attractive, the results are mostly driven by statutory tax rates, special incentive schemes such as Intellectual Property (IP) Boxes, R&D credits, and super-deductions. Overall, the authors acknowledge an increasing trend in tax competition for digital businesses.

Measuring the Attractiveness of R&D Tax Incentives:

Author :
Publisher :
ISBN 13 :
Total Pages : 43 pages
Book Rating : 4.:/5 (932 download)

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Book Synopsis Measuring the Attractiveness of R&D Tax Incentives: by :

Download or read book Measuring the Attractiveness of R&D Tax Incentives: written by and published by . This book was released on 1999 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt: In many countries, research and development (R&D) tax incentives to stimulate private sector research spending are a significant element of technology and innovation policy. The purpose of this report is to present a measure of the relative attractiveness of these tax incentives in the following jurisdictions: Canada, its 10 provinces, the other G-7 countries (France, Germany, Italy, Japan, the United Kingdom and the United States), and Australia, Korea, Mexico and Sweden. The study uses a "B-index methodology" to compare the relative importance of R&D tax support across these tax jurisdictions.

Measuring the Attractiveness of R & D Tax Incentives

Author : Jacek Warda
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (932 download)

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Book Synopsis Measuring the Attractiveness of R & D Tax Incentives by : Jacek Warda

Download or read book Measuring the Attractiveness of R & D Tax Incentives written by Jacek Warda and published by . This book was released on 1999 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In many countries, research and development (R & D) tax incentives to stimulate private sector research spending are a significant element of technology and innovation policy. The purpose of this report is to present a measure of the relative attractiveness of these tax incentives in the following jurisdictions: Canada, its 10 provinces, the other G-7 countries (France, Germany, Italy, Japan, the United Kingdom and the United States), and Australia, Korea, Mexico and Sweden. The study uses a "B-index methodology" to compare the relative importance of R & D tax support across these tax jurisdictions.

Countries' Tax Attractiveness : a Worldwide Overview

Author : C. Grosselfinger
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (126 download)

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Book Synopsis Countries' Tax Attractiveness : a Worldwide Overview by : C. Grosselfinger

Download or read book Countries' Tax Attractiveness : a Worldwide Overview written by C. Grosselfinger and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In this article, the authors argue that statutory and effective tax rates are inadequate tools for conducting cross-country tax-attractiveness comparisons. Instead, they advocate for the use of the multivariate Tax Attractiveness Index, which they use to compare the changes in the tax attractiveness of 100 nations over 10 years and also to compare tax attractiveness with major macroeconomic variables.

Tax Attractiveness and the Location of German-Controlled Subsidiaries

Author : Andreas Dinkel
Publisher :
ISBN 13 :
Total Pages : 51 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Tax Attractiveness and the Location of German-Controlled Subsidiaries by : Andreas Dinkel

Download or read book Tax Attractiveness and the Location of German-Controlled Subsidiaries written by Andreas Dinkel and published by . This book was released on 2013 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper analyzes whether taxation has an influence on the location decisions of multinational enterprises. As a tax measure, we employ a novel measure of tax attractiveness, the Tax Attractiveness Index. This index covers 18 different tax factors, such as the taxation of dividends and capital gains, withholding taxes, the existence of a group taxation regime, and thin capitalization rules. Our count data regression analysis is based on a novel hand-collected data set consisting of the subsidiaries of German DAX30 companies in 97 countries. Controlling for non-tax effects, we find that a country's tax environment as measured by the Tax Attractiveness Index has a significantly positive effect on the number of German-controlled subsidiaries located there. Hence, our study implies that location decisions depend on a bundle of tax factors as captured by the index. In a second step, we show that the location decisions of German DAX30 companies cannot be explained by the statutory tax rate alone. In contrast, withholding taxes, double tax treaty networks, and special holding regimes seem to play a decisive role in location decisions. Previous studies examining only the influence of statutory tax rates may thus have underestimated the effects of taxation on the activities of multinational companies and suffer from omitted variable bias.

Tax Expenditures in OECD Countries

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264076905
Total Pages : 244 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis Tax Expenditures in OECD Countries by : OECD

Download or read book Tax Expenditures in OECD Countries written by OECD and published by OECD Publishing. This book was released on 2010-01-05 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.

Attractiveness for Innovation Location Factors for International Investment

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 926410481X
Total Pages : 102 pages
Book Rating : 4.2/5 (641 download)

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Book Synopsis Attractiveness for Innovation Location Factors for International Investment by : OECD

Download or read book Attractiveness for Innovation Location Factors for International Investment written by OECD and published by OECD Publishing. This book was released on 2011-04-12 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report analyses the current trends in international investment in innovation and the attractiveness policies already implemented. The book also explores in more detail the role of investment incentives that governments tend to give to international investors.

International Taxation and Multinational Activity

Author : James R. Hines
Publisher : University of Chicago Press
ISBN 13 : 0226341755
Total Pages : 285 pages
Book Rating : 4.2/5 (263 download)

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Book Synopsis International Taxation and Multinational Activity by : James R. Hines

Download or read book International Taxation and Multinational Activity written by James R. Hines and published by University of Chicago Press. This book was released on 2009-02-15 with total page 285 pages. Available in PDF, EPUB and Kindle. Book excerpt: Because the actions of multinational corporations have a clear and direct effect on the flow of capital throughout the world, how and why these firms behave the way they do is a major issue for national governments and their policymakers. With an unprecedented ability to adjust the scale, character, and location of their global operations, international corporations have become increasingly sensitive to the kind and degree of tax obligations imposed on them by both host and home countries. Tax rules affect the volume of foreign direct investment, corporate borrowing, transfer pricing, dividend and royalty payments, and research and development. National governments that tax the profits of international firms face important challenges in designing tax policies to attract them. This collection examines the global ramifications of tax policies, offering up-to-date, theoretically innovative, and empirically sound perspectives on a problem of immense significance to future economic growth around the globe.

A Normal Country

Author : Andrei Shleifer
Publisher : Harvard University Press
ISBN 13 : 9780674015821
Total Pages : 224 pages
Book Rating : 4.0/5 (158 download)

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Book Synopsis A Normal Country by : Andrei Shleifer

Download or read book A Normal Country written by Andrei Shleifer and published by Harvard University Press. This book was released on 2005 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a firsthand glimpse into the intellectual challenges that Russia's turbulent transition generated. It deals with many of the most important reforms, from Gorbachev's half-hearted "perestroika," to the mass privatization program, to the efforts to build legal and regulatory institutions of a market economy.

Tax Progression in OECD Countries

Author : Christian Seidl
Publisher : Springer Science & Business Media
ISBN 13 : 3642283179
Total Pages : 326 pages
Book Rating : 4.6/5 (422 download)

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Book Synopsis Tax Progression in OECD Countries by : Christian Seidl

Download or read book Tax Progression in OECD Countries written by Christian Seidl and published by Springer Science & Business Media. This book was released on 2012-07-30 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first book that performs international and intertemporal comparisons of uniform tax progression with empirical data. While conventional measures of tax progression suffer from serious disadvantages for empirical analyses, this book extends uniform measures to progression comparisons of countries with different income distributions. Tax progression is analyzed in terms of Lorenz curve and Suits curve equivalents of net incomes and taxes. The authors derive six distinct definitions of the relation "is more progressive than", which are then utilized for an empirical analysis of 13 countries included in the Luxembourg Income Study (LIS). In two thirds of all international comparisons of tax progression, the authors report a clear ranking of the respective countries in terms of progression dominance. Tax based definitions of greater progressivity perform best. These observations are yet reinforced by statistical tests. The book also provides an account of the institutional background of the involved countries in order to facilitate the interpretation of the data. Moreover, the authors conduct intertemporal comparisons of tax progression for selected countries and perform a sensitivity analysis with respect to the parameterization of the equivalence scale.

OECD Tax Policy Reviews: Lithuania 2022

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264321845
Total Pages : 216 pages
Book Rating : 4.2/5 (643 download)

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Book Synopsis OECD Tax Policy Reviews: Lithuania 2022 by : OECD

Download or read book OECD Tax Policy Reviews: Lithuania 2022 written by OECD and published by OECD Publishing. This book was released on 2022-12-15 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides a comprehensive assessment of Lithuania’s tax and benefit system and recommendations for tax reform. It outlines the country's key economic and tax challenges and assesses the effects of taxation on employment. A special focus is given to the taxation of self-employed individuals.

STI Review, Volume 2000 Issue 2 Special Issue on New Science and Technology Indicators

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264193111
Total Pages : 207 pages
Book Rating : 4.2/5 (641 download)

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Book Synopsis STI Review, Volume 2000 Issue 2 Special Issue on New Science and Technology Indicators by : OECD

Download or read book STI Review, Volume 2000 Issue 2 Special Issue on New Science and Technology Indicators written by OECD and published by OECD Publishing. This book was released on 2002-01-11 with total page 207 pages. Available in PDF, EPUB and Kindle. Book excerpt: OECD's journal on science, technology and industry issues. This issue includes articles on science and technology indicators.

Studies in International Taxation

Author : Alberto Giovannini
Publisher : University of Chicago Press
ISBN 13 : 0226297039
Total Pages : 336 pages
Book Rating : 4.2/5 (262 download)

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Book Synopsis Studies in International Taxation by : Alberto Giovannini

Download or read book Studies in International Taxation written by Alberto Giovannini and published by University of Chicago Press. This book was released on 2007-12-01 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: As a united global economy evolves, economists and policymakers are forced to consider whether the current system of taxing income is inconsistent with the trend toward liberalized world financial flows and increased international competition. To help assess existing tax policies and incentives, this volume presents new research on how taxes affect the investment and financing decisions of multinationals today. The contributors examine the effects of taxation on decisions about international financial management, business investment, and international income shifting. They consider the influence of tax rules on dividend policy decisions within multinationals; the extent to which tax incentives affect the level and location of research and development across countries; and the fact that foreign-controlled companies operating in the United States pay lower taxes than do domestically controlled companies. The contributors to this volume are Rosanne Altshuler, Alan J. Auerbach, Neil Bruce, Timothy Goodspeed, Roger H. Gordon, Harry Grubert, Bronwyn H. Hall, David Harris, Kevin Hassett, James R. Hines Jr., Roy D. Hogg, Joosung Jun, Jeffrey K. Mackie-Mason, Jack M. Mintz, Randall Morck, John Mutti, T. Scott Newlon, James M. Poterba, Joel Slemrod, Deborah Swenson, G. Peter Wilson, and Bernard Yeung.

The Effective Tax Burden on Highly Qualified Employees

Author : Christina Elschner
Publisher : Springer Science & Business Media
ISBN 13 : 379081623X
Total Pages : 129 pages
Book Rating : 4.7/5 (98 download)

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Book Synopsis The Effective Tax Burden on Highly Qualified Employees by : Christina Elschner

Download or read book The Effective Tax Burden on Highly Qualified Employees written by Christina Elschner and published by Springer Science & Business Media. This book was released on 2006-03-30 with total page 129 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxes on the highly skilled are an important cost factor for companies competing internationally for talent. This book provides an international comparison of the effective level of taxes and social security charges imposed on highly qualified employees. Based on a newly developed inter-temporal simulation model, the attractiveness of 7 EU member states, 12 Swiss cantons, and the United States is assessed. Several compensation packages including old-age provision, fringe benefits, and long-term incentives as well as various income levels and family situations are considered in the analysis. The book also contains a comprehensive survey of social security and tax systems in the countries studied.

Taxing Telecommunications in Developing Countries

Author : Ms.Thornton Matheson
Publisher : International Monetary Fund
ISBN 13 : 1484329279
Total Pages : 42 pages
Book Rating : 4.4/5 (843 download)

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Book Synopsis Taxing Telecommunications in Developing Countries by : Ms.Thornton Matheson

Download or read book Taxing Telecommunications in Developing Countries written by Ms.Thornton Matheson and published by International Monetary Fund. This book was released on 2017-11-15 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: Developing countries apply numerous sector-specific taxes to telecommunications, whose buoyant revenues and formal enterprises provide a convenient “tax handle”. This paper explores whether there is an economic rationale for sector-specific taxes on telecommunications and, if so, what form they should take to balance the competing goals of promoting connectivity and mobilizing revenues. A survey of the literature finds that limited telecoms competition likely creates rents that could efficiently be taxed. We propose a “pecking order” of sector-specific taxes that could be levied in addition to standard income and value-added taxes, based on capturing rents and minimizing distortions. Taxes that target possible economic rents or profits are preferable, but their administrative challenges may necessitate reliance on service excises at the cost of higher consumer prices and lower connectivity. Taxes on capital inputs and consumer access, which distort production and restrict network access, should be avoided; so should tax incentives, which are not needed to attract foreign capital to tap a local market.

Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022)

Author : Nairobi
Publisher : Springer Nature
ISBN 13 : 2384760645
Total Pages : 620 pages
Book Rating : 4.3/5 (847 download)

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Book Synopsis Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022) by : Nairobi

Download or read book Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022) written by Nairobi and published by Springer Nature. This book was released on 2023-05-30 with total page 620 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is an open access book.The Faculty of Economics and Business of Universitas Lampung in Indonesia is hosting the International Conference of Economics, Business & Entrepreneurship (ICEBE) 2022, its fifth annual international conference. The goal of this conference is to provide a clear direction and substantial advancements in the quickly recovering global economy. The 5th ICEBE welcomes and cordially encourages all authors to submit outstanding works on a range of topics relevant to the conference's theme. Theme: “Global Economy and Business Recovery Growth to Create a Sustainable Business-Friendly Environment”