Matches in SemOpenAlex for { <https://semopenalex.org/work/W2981350275> ?p ?o ?g. }
Showing items 1 to 86 of
86
with 100 items per page.
- W2981350275 abstract "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 properties of formula apportionment relative to the current international tax regime that is based on separate accounting. It highlights major advantages, such as the elimination of profit shifting within multinational groups; and it discusses new distortions and the impact on tax competition. The analysis exploits different datasets to assess the direct revenue implications for individual countries under alternative formulas. The distributional effects across countries are found to be large, reflecting major discrepancies between where profits are currently attributed and where factors of production are located or sales take place. The largest losses appear in investment hubs (i.e. countries with a disproportionate ratio of foreign direct investment to GDP), while several large advanced countries are likely to gain. Developing countries gain most likely if employment receives a large weight in the formula; they also tend to benefit, on average, from a formula based on sales by destination." @default.
- W2981350275 created "2019-11-01" @default.
- W2981350275 creator A5063481044 @default.
- W2981350275 creator A5079080416 @default.
- W2981350275 creator A5079829671 @default.
- W2981350275 date "2019-10-11" @default.
- W2981350275 modified "2023-10-16" @default.
- W2981350275 title "An Assessment of Global Formula Apportionment" @default.
- W2981350275 doi "https://doi.org/10.5089/9781513516257.001" @default.
- W2981350275 hasPublicationYear "2019" @default.
- W2981350275 type Work @default.
- W2981350275 sameAs 2981350275 @default.
- W2981350275 citedByCount "2" @default.
- W2981350275 countsByYear W29813502752021 @default.
- W2981350275 countsByYear W29813502752022 @default.
- W2981350275 crossrefType "journal-article" @default.
- W2981350275 hasAuthorship W2981350275A5063481044 @default.
- W2981350275 hasAuthorship W2981350275A5079080416 @default.
- W2981350275 hasAuthorship W2981350275A5079829671 @default.
- W2981350275 hasBestOaLocation W29813502751 @default.
- W2981350275 hasConcept C100001284 @default.
- W2981350275 hasConcept C10138342 @default.
- W2981350275 hasConcept C113216237 @default.
- W2981350275 hasConcept C121955636 @default.
- W2981350275 hasConcept C121964417 @default.
- W2981350275 hasConcept C139719470 @default.
- W2981350275 hasConcept C144133560 @default.
- W2981350275 hasConcept C157263771 @default.
- W2981350275 hasConcept C158016649 @default.
- W2981350275 hasConcept C162324750 @default.
- W2981350275 hasConcept C165696696 @default.
- W2981350275 hasConcept C175444787 @default.
- W2981350275 hasConcept C17744445 @default.
- W2981350275 hasConcept C181622380 @default.
- W2981350275 hasConcept C18547055 @default.
- W2981350275 hasConcept C195487862 @default.
- W2981350275 hasConcept C199539241 @default.
- W2981350275 hasConcept C2776462828 @default.
- W2981350275 hasConcept C2778337684 @default.
- W2981350275 hasConcept C33842695 @default.
- W2981350275 hasConcept C38652104 @default.
- W2981350275 hasConcept C41008148 @default.
- W2981350275 hasConcept C551662922 @default.
- W2981350275 hasConceptScore W2981350275C100001284 @default.
- W2981350275 hasConceptScore W2981350275C10138342 @default.
- W2981350275 hasConceptScore W2981350275C113216237 @default.
- W2981350275 hasConceptScore W2981350275C121955636 @default.
- W2981350275 hasConceptScore W2981350275C121964417 @default.
- W2981350275 hasConceptScore W2981350275C139719470 @default.
- W2981350275 hasConceptScore W2981350275C144133560 @default.
- W2981350275 hasConceptScore W2981350275C157263771 @default.
- W2981350275 hasConceptScore W2981350275C158016649 @default.
- W2981350275 hasConceptScore W2981350275C162324750 @default.
- W2981350275 hasConceptScore W2981350275C165696696 @default.
- W2981350275 hasConceptScore W2981350275C175444787 @default.
- W2981350275 hasConceptScore W2981350275C17744445 @default.
- W2981350275 hasConceptScore W2981350275C181622380 @default.
- W2981350275 hasConceptScore W2981350275C18547055 @default.
- W2981350275 hasConceptScore W2981350275C195487862 @default.
- W2981350275 hasConceptScore W2981350275C199539241 @default.
- W2981350275 hasConceptScore W2981350275C2776462828 @default.
- W2981350275 hasConceptScore W2981350275C2778337684 @default.
- W2981350275 hasConceptScore W2981350275C33842695 @default.
- W2981350275 hasConceptScore W2981350275C38652104 @default.
- W2981350275 hasConceptScore W2981350275C41008148 @default.
- W2981350275 hasConceptScore W2981350275C551662922 @default.
- W2981350275 hasIssue "213" @default.
- W2981350275 hasLocation W29813502751 @default.
- W2981350275 hasLocation W29813502752 @default.
- W2981350275 hasOpenAccess W2981350275 @default.
- W2981350275 hasPrimaryLocation W29813502751 @default.
- W2981350275 hasRelatedWork W1544488402 @default.
- W2981350275 hasRelatedWork W1893671978 @default.
- W2981350275 hasRelatedWork W1954660589 @default.
- W2981350275 hasRelatedWork W2041935547 @default.
- W2981350275 hasRelatedWork W2065520945 @default.
- W2981350275 hasRelatedWork W2072165124 @default.
- W2981350275 hasRelatedWork W2969279977 @default.
- W2981350275 hasRelatedWork W2981350275 @default.
- W2981350275 hasRelatedWork W3122191598 @default.
- W2981350275 hasRelatedWork W3124230933 @default.
- W2981350275 hasVolume "19" @default.
- W2981350275 isParatext "false" @default.
- W2981350275 isRetracted "false" @default.
- W2981350275 magId "2981350275" @default.
- W2981350275 workType "article" @default.