The Holding Company as an Instrument of Companies’ Tax-Financial Policy Formation
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- James Poterba, 2004.
"Taxation and Corporate Payout Policy,"
American Economic Review, American Economic Association, vol. 94(2), pages 171-175, May.
- James Poterba, 2004. "Taxation and Corporate Payout Policy," NBER Working Papers 10321, National Bureau of Economic Research, Inc.
- Johannes Becker & Clemens Fuest, 2011.
"Optimal tax policy when firms are internationally mobile,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(5), pages 580-604, October.
- Johannes Becker & Clemens Fuest, 2005. "Optimal Tax Policy when Firms are Internationally Mobile," CESifo Working Paper Series 1592, CESifo.
- Johannes Becker & Clemens Fuest, 2009. "Optimal tax policy when firms are internationallly mobile," Working Papers 0907, Oxford University Centre for Business Taxation.
- Hong, Qing & Smart, Michael, 2010.
"In praise of tax havens: International tax planning and foreign direct investment,"
European Economic Review, Elsevier, vol. 54(1), pages 82-95, January.
- Qing Hong & Michael Smart, 2006. "In praise of tax havens: International tax planning and foreign direct investment," Working Papers tecipa-265, University of Toronto, Department of Economics.
- Qing Hong & Michael Smart, 2007. "In Praise of Tax Havens: International Tax Planning and Foreign Direct Investment," CESifo Working Paper Series 1942, CESifo.
- Peter Egger & Valeria Merlo, 2011. "Statutory Corporate Tax Rates and Double-Taxation Treaties as Determinants of Multinational Firm Activity," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 67(2), pages 145-170, June.
- Michael Overesch & Georg Wamser, 2010. "Corporate tax planning and thin-capitalization rules: evidence from a quasi-experiment," Applied Economics, Taylor & Francis Journals, vol. 42(5), pages 563-573.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Agata Wieczorek, 2022. "The transparency of remuneration policy in financial holding companies based on the example of the UniCredit Group," Journal of Banking Regulation, Palgrave Macmillan, vol. 23(2), pages 173-198, June.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Dominik Gajewski, 2012. "Chosen Tax-Related and Economic Aspects of Choosing the Method of Equity Financing in Relation to Thin Capitalisation in the Countries of OECD," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 6(1), March.
- Andreas Haufler & Mohammed Mardan & Dirk Schindler, 2016.
"Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules,"
CESifo Working Paper Series
5850, CESifo.
- Haufler, Andreas & Mardan, Mohammed & Schindler, Dirk, 2016. "Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules," Discussion Papers in Economics 27745, University of Munich, Department of Economics.
- Zarko Y. Kalamov, 2020. "Safe haven or earnings stripping rules: a prisoner’s dilemma?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(1), pages 38-76, February.
- Thiess Buettner & Michael Overesch & Georg Wamser, 2018.
"Anti profit-shifting rules and foreign direct investment,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 553-580, June.
- Thiess Büttner & Michael Overesch & Georg Wamser, 2014. "Anti Profit-Shifting Rules and Foreign Direct Investment," CESifo Working Paper Series 4710, CESifo.
- Mardan, Mohammed & Haufler, Andreas & Schindler, Dirk, 2014. "An Economic Rationale for Controlled-Foreign-Corporation Rules," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100405, Verein für Socialpolitik / German Economic Association.
- Mardan, Mohammed, 2017.
"Why countries differ in thin capitalization rules: The role of financial development,"
European Economic Review, Elsevier, vol. 91(C), pages 1-14.
- Mohammed Mardan, 2015. "Why Countries Differ in Thin Capitalization Rules: The Role of Financial Development," CESifo Working Paper Series 5295, CESifo.
- George R. Zodrow, 2019.
"Capital Mobility and Capital Tax Competition,"
World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 18, pages 543-570,
World Scientific Publishing Co. Pte. Ltd..
- Zodrow, George R., 2010. "Capital Mobility and Capital Tax Competition," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(4), pages 865-901, December.
- Mongrain, Steeve & Oh, David & van Ypersele, Tanguy, 2023.
"Tax competition in the presence of profit shifting,"
Journal of Public Economics, Elsevier, vol. 224(C).
- Steeve Mongrain & David Oh & Tanguy van Ypersele, 2020. "Tax Competition in Presence of Profit Shifting," Discussion Papers dp20-04, Department of Economics, Simon Fraser University.
- Steeve Mongrain & David Oh & Tanguy van Ypersele, 2023. "Tax competition in the presence of profit shifting," Post-Print hal-04184030, HAL.
- Sebastian Beer & Ruud de Mooij & Li Liu, 2020.
"International Corporate Tax Avoidance: A Review Of The Channels, Magnitudes, And Blind Spots,"
Journal of Economic Surveys, Wiley Blackwell, vol. 34(3), pages 660-688, July.
- Sebastian Beer & Ruud A. de Mooij & Ms. Li Liu, 2018. "International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots," IMF Working Papers 2018/168, International Monetary Fund.
- Sebastian Beer & Ruud A. De Mooij & Li Liu, 2018. "International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots," CESifo Working Paper Series 7184, CESifo.
- Slemrod, Joel & Wilson, John D., 2009.
"Tax competition with parasitic tax havens,"
Journal of Public Economics, Elsevier, vol. 93(11-12), pages 1261-1270, December.
- Joel Slemrod & John D. Wilson, 2006. "Tax Competition With Parasitic Tax Havens," NBER Working Papers 12225, National Bureau of Economic Research, Inc.
- Petr Janský & Jan Láznička & Miroslav Palanský, 2021.
"Tax treaties worldwide: Estimating elasticities and revenue foregone,"
Review of International Economics, Wiley Blackwell, vol. 29(2), pages 359-401, May.
- Petr Jansky & Jan Laznicka, 2019. "Tax Treaties Worldwide: Estimating Elasticities and Revenue Foregone," Working Papers IES 2019/33, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Nov 2019.
- Haufler, Andreas & Mardan, Mohammed & Schindler, Dirk, 2018. "Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules," Journal of International Economics, Elsevier, vol. 114(C), pages 25-43.
- Margaret K. McKeehan & George R. Zodrow, 2019.
"Balancing Act: Weighing the Factors Affecting the Taxation of Capital Income in a Small Open Economy,"
World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 12, pages 347-396,
World Scientific Publishing Co. Pte. Ltd..
- Margaret K. McKeehan & George R. Zodrow, 2017. "Balancing act: weighing the factors affecting the taxation of capital income in a small open economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(1), pages 1-35, February.
- McKeehan, Margaret K. & Zodrow, George R., 2016. "Balancing Act: Weighing the Factors Affecting the Taxation of Capital Income in a Small Open Economy," Working Papers 16-001, Rice University, Department of Economics.
- Dominik Gajewski, 2013. "Tax-related and Economic Consequences of Selecting the Method of Debt Financing of Companies with Regard to Thin Capitalisation in OECD Member Countries," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 7(2), June.
- Ruf Martin & Schindler Dirk, 2015. "Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches," Nordic Tax Journal, Sciendo, vol. 2015(1), pages 17-33, September.
- Jennifer Blouin & Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2013.
"Thin capitalization rules and multinational firm capital structure,"
Working Papers
1323, Oxford University Centre for Business Taxation.
- Jennifer Blouin & Harry Huizinga & Luc Laeven & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," CESifo Working Paper Series 4695, CESifo.
- Huizinga, Harry & Laeven, Luc & Nicodème, Gaëtan & Blouin, Jennifer, 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," CEPR Discussion Papers 9830, C.E.P.R. Discussion Papers.
- Blouin, J. & Huizinga, H.P. & Laeven, L. & Nicodeme, G., 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," Discussion Paper 2014-007, Tilburg University, Center for Economic Research.
- Jennifer Blouin & Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," Taxation Papers 42, Directorate General Taxation and Customs Union, European Commission.
- Jennifer Blouin & Harry Huizinga & Mr. Luc Laeven & Gaetan Nicodeme, 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," IMF Working Papers 2014/012, International Monetary Fund.
- Blouin, J. & Huizinga, H.P. & Laeven, L. & Nicodeme, G., 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," Other publications TiSEM 7da9af08-4f09-45c7-8c6f-d, Tilburg University, School of Economics and Management.
- Anagnostopoulos, Alexis & Cárceles-Poveda, Eva & Lin, Danmo, 2012.
"Dividend and capital gains taxation under incomplete markets,"
Journal of Monetary Economics, Elsevier, vol. 59(7), pages 599-611.
- Alexis Anagnostopoulos & Eva Carceles-Poveda, 2010. "Dividend and Capital Gains Taxation under Incomplete Markets," Department of Economics Working Papers 10-06, Stony Brook University, Department of Economics.
- Sven-Olov Daunfeldt & Carina Selander & Magnus Wikstrom, 2009.
"Taxation, Dividend Payments and Ex-Day Price-Changes,"
Multinational Finance Journal, Multinational Finance Journal, vol. 13(1-2), pages 135-154, March-Jun.
- Daunfeldt, Sven-Olov & Selander, Carina & Wikström, Magnus, 2006. "Taxation, Dividend Payments and Ex-Day Price Changes," Umeå Economic Studies 684, Umeå University, Department of Economics.
- Krautheim, Sebastian & Schmidt-Eisenlohr, Tim, 2011.
"Heterogeneous firms, 'profit shifting' FDI and international tax competition,"
Journal of Public Economics, Elsevier, vol. 95(1-2), pages 122-133, February.
- Krautheim, Sebastian & Schmidt-Eisenlohr, Tim, 2011. "Heterogeneous firms, ‘profit shifting’ FDI and international tax competition," Journal of Public Economics, Elsevier, vol. 95(1), pages 122-133.
- Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009. "Heterogeneous firms, "Profit Shifting" FDI and international tax competition," Post-Print halshs-00442818, HAL.
- Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009. "Heterogeneous Firms, 'Profit Shifting' FDI and International Tax Competition," Economics Working Papers ECO2009/15, European University Institute.
- Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009. "Heterogeneous Firms, "Profit Shifting" FDI and International Tax Competition," Documents de travail du Centre d'Economie de la Sorbonne 09073, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
- Gresik, Thomas A. & Schindler, Dirk & Schjelderup, Guttorm, 2015.
"The Effect of Tax Havens on Host Country Welfare,"
Discussion Papers
2015/19, Norwegian School of Economics, Department of Business and Management Science.
- Thomas Gresik & Dirk Schindler & Guttorm Schjelderup, 2015. "The Effect of Tax Havens on Host Country Welfare," CESifo Working Paper Series 5314, CESifo.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wyz:journl:id:276. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Marcin W. Staniewski, Ph.D. (email available below). General contact details of provider: https://edirc.repec.org/data/vizjapl.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.