Pro-Rich Inflation in Europe: Implications for the Measurement of Inequality
In: CESifo Working Paper Series No. 7085
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In: CESifo Working Paper Series No. 7085
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In: CESifo Working Paper Series No. 6538
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In: WU International Taxation Research Paper Series No. 2017-07
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Since the mid-1990s, countries offering tax systems that facilitate international tax avoidance and evasion have been facing growing political pressure to comply with the internationally agreed standards of exchange of tax information. Using data of German investments in tax havens, we find evidence that the conclusion of a bilateral tax information exchange agreement (TIEA) is associated with fewer operations in tax havens and the number of German affiliates has on average decreased by 46% compared to a control group. This suggests that firms invest in tax havens not only for their low tax rates but also for the secrecy they offer.
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In: WU International Taxation Research Paper Series No. 2015-22
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In: CESifo Working Paper Series No. 5262
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In: SAFE Working Paper No. 111
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In: SAFE Working Paper No. 89
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Since the mid-1990s, countries offering tax systems that facilitate international tax avoidance and evasion have been facing growing political pressure to comply with the internationally agreed standards of exchange of tax information. Using data of German investments in tax havens, we find evidence that the conclusion of a bilateral tax information exchange agreement (TIEA) is associated with fewer operations in tax havens and the number of German affiliates has on average decreased by 46% compared to a control group. This suggests that firms invest in tax havens not only for their low tax rates but also for the secrecy they offer.
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In: CESifo Working Paper Series No. 4255
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In: CESifo Working Paper Series No. 4461
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In: WU International Taxation Research Paper Series No. 2014 - 02
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In: SAFE Working Paper Series No. 18
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In: The Canadian journal of economics: the journal of the Canadian Economics Association = Revue canadienne d'économique, Band 45, Heft 4, S. 1504-1528
ISSN: 1540-5982
Abstract The paper evaluates the working of German CFC rules that restrict the use of foreign subsidiaries located in low‐tax countries to shelter passive investment income from home taxation. While passive investments make up a significant fraction of German outbound FDI, we find that German CFC rules are quite effective in restricting investments in low‐tax jurisdictions. We find evidence that the German 2001 tax reform, which unilaterally introduced exemption of passive income in medium‐ and high‐tax countries, has led to some shifting of passive assets into countries for which the exemption was previously limited.
In: CESifo Working Paper Series No. 3632
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