International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax

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Tác giả: Michael Keen

Ngôn ngữ: eng

Ký hiệu phân loại: 338.88 Multinational business enterprises

Thông tin xuất bản: World Bank, Washington, DC, 2023

Mô tả vật lý:

Bộ sưu tập: Tài liệu truy cập mở

ID: 315389

 This paper articulates and, using newly-assembled data, explores how international taxation affects aggregate tangible cross-border investment. Spillovers from statutory tax rates abroad seem: As sizable as effects from the host's rate
  larger than previous consensus values (attributed to a systematic bias from FDI data)
  and consistent with 'implicit' profit shifting through real investment (rather than 'paper' profit shifting). Contrary to much policy discussion, the results also imply that: Host countries' marginal effective tax rates have at best a weak effect on real investment
  those elsewhere have none
  and, applied to the prospective global minimum tax, inward tangible investment in most sample countries will increase.
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