Matches in SemOpenAlex for { <https://semopenalex.org/work/W2595148139> ?p ?o ?g. }
Showing items 1 to 97 of
97
with 100 items per page.
- W2595148139 endingPage "210" @default.
- W2595148139 startingPage "188" @default.
- W2595148139 abstract "This paper analyzes the relevance of firm losses for tax revenues and welfare when switching from separate accounting to a system of tax base consolidation with formula apportionment. We find that a system change unambiguously decreases tax revenues in the short run, in which neither firms nor governments can adjust their behavior, due to the cross-border loss offset inherent in formula apportionment. In the medium run, in which only firms can adjust their strategies, tax revenues are still lower under formula apportionment if the probability of incurring losses or the costs of profit shifting are sufficiently small. However, in the long run, where firms and governments can adjust their behavior, a switch from separate accounting to formula apportionment is beneficial under the aforementioned conditions. Furthermore, we show that a higher weight on input shares in the apportionment formula may mitigate tax competition and thus increase tax revenues because, contrary to output factors, input factors provide a backstop against a shortfall of tax revenues due to loss-making subsidiaries." @default.
- W2595148139 created "2017-03-23" @default.
- W2595148139 creator A5012425668 @default.
- W2595148139 creator A5040205504 @default.
- W2595148139 date "2018-02-01" @default.
- W2595148139 modified "2023-10-16" @default.
- W2595148139 title "Tax revenue losses through cross-border loss offset: An insurmountable hurdle for formula apportionment?" @default.
- W2595148139 cites W1520414067 @default.
- W2595148139 cites W1532496644 @default.
- W2595148139 cites W1558582806 @default.
- W2595148139 cites W1772431895 @default.
- W2595148139 cites W1974373354 @default.
- W2595148139 cites W1985010889 @default.
- W2595148139 cites W1990768973 @default.
- W2595148139 cites W2005862646 @default.
- W2595148139 cites W2009540192 @default.
- W2595148139 cites W2044315883 @default.
- W2595148139 cites W2052566747 @default.
- W2595148139 cites W2070919911 @default.
- W2595148139 cites W2092223349 @default.
- W2595148139 cites W2152981354 @default.
- W2595148139 cites W2154775687 @default.
- W2595148139 cites W2155510966 @default.
- W2595148139 cites W2263459844 @default.
- W2595148139 cites W2341550584 @default.
- W2595148139 cites W3121784054 @default.
- W2595148139 cites W3121914878 @default.
- W2595148139 cites W3122098446 @default.
- W2595148139 cites W3122539243 @default.
- W2595148139 cites W3123920674 @default.
- W2595148139 cites W3124122255 @default.
- W2595148139 cites W3124459509 @default.
- W2595148139 cites W3125693843 @default.
- W2595148139 cites W4229780841 @default.
- W2595148139 cites W4235590929 @default.
- W2595148139 cites W4239830570 @default.
- W2595148139 cites W4246572388 @default.
- W2595148139 cites W602010170 @default.
- W2595148139 doi "https://doi.org/10.1016/j.euroecorev.2017.12.007" @default.
- W2595148139 hasPublicationYear "2018" @default.
- W2595148139 type Work @default.
- W2595148139 sameAs 2595148139 @default.
- W2595148139 citedByCount "5" @default.
- W2595148139 countsByYear W25951481392019 @default.
- W2595148139 countsByYear W25951481392021 @default.
- W2595148139 countsByYear W25951481392022 @default.
- W2595148139 countsByYear W25951481392023 @default.
- W2595148139 crossrefType "journal-article" @default.
- W2595148139 hasAuthorship W2595148139A5012425668 @default.
- W2595148139 hasAuthorship W2595148139A5040205504 @default.
- W2595148139 hasBestOaLocation W25951481392 @default.
- W2595148139 hasConcept C100001284 @default.
- W2595148139 hasConcept C10138342 @default.
- W2595148139 hasConcept C162324750 @default.
- W2595148139 hasConcept C175444787 @default.
- W2595148139 hasConcept C17744445 @default.
- W2595148139 hasConcept C195487862 @default.
- W2595148139 hasConcept C199539241 @default.
- W2595148139 hasConcept C2778337684 @default.
- W2595148139 hasConcept C2779836051 @default.
- W2595148139 hasConcept C514942387 @default.
- W2595148139 hasConcept C551662922 @default.
- W2595148139 hasConcept C556758197 @default.
- W2595148139 hasConceptScore W2595148139C100001284 @default.
- W2595148139 hasConceptScore W2595148139C10138342 @default.
- W2595148139 hasConceptScore W2595148139C162324750 @default.
- W2595148139 hasConceptScore W2595148139C175444787 @default.
- W2595148139 hasConceptScore W2595148139C17744445 @default.
- W2595148139 hasConceptScore W2595148139C195487862 @default.
- W2595148139 hasConceptScore W2595148139C199539241 @default.
- W2595148139 hasConceptScore W2595148139C2778337684 @default.
- W2595148139 hasConceptScore W2595148139C2779836051 @default.
- W2595148139 hasConceptScore W2595148139C514942387 @default.
- W2595148139 hasConceptScore W2595148139C551662922 @default.
- W2595148139 hasConceptScore W2595148139C556758197 @default.
- W2595148139 hasLocation W25951481391 @default.
- W2595148139 hasLocation W25951481392 @default.
- W2595148139 hasLocation W25951481393 @default.
- W2595148139 hasOpenAccess W2595148139 @default.
- W2595148139 hasPrimaryLocation W25951481391 @default.
- W2595148139 hasRelatedWork W1573654642 @default.
- W2595148139 hasRelatedWork W1586201533 @default.
- W2595148139 hasRelatedWork W2134733322 @default.
- W2595148139 hasRelatedWork W2232357553 @default.
- W2595148139 hasRelatedWork W2267378057 @default.
- W2595148139 hasRelatedWork W2326759340 @default.
- W2595148139 hasRelatedWork W2602625633 @default.
- W2595148139 hasRelatedWork W2899223428 @default.
- W2595148139 hasRelatedWork W3141955398 @default.
- W2595148139 hasRelatedWork W3214788498 @default.
- W2595148139 hasVolume "102" @default.
- W2595148139 isParatext "false" @default.
- W2595148139 isRetracted "false" @default.
- W2595148139 magId "2595148139" @default.
- W2595148139 workType "article" @default.