Die Besteuerung multinationaler Unternehmen

Andreas Haufler

Discussion Papers in Economics from University of Munich, Department of Economics

Abstract: Using simple benchmark models, this paper gives an introductory analysis of three separate policy issues that relate to the taxation of multinational firms: (i) the spread of tax measures that provide discriminatory tax relief to multinational firms; (ii) the switch from the current separate accounting system to a consolidated corporate tax base with formula apportionment; (iii) the introduction of a minimum statutory corporate tax rate in a geographically restricted area. Prior to these analyses, we briefly survey some of the empirical evidence on both the general development of corporate taxation in Europe and the OECD, and on the tax preferences granted to multinational firms.

Keywords: multinational enterprises; taxation; multinationale Unternehmen; Besteuerung (search for similar items in EconPapers)
JEL-codes: F23 H25 H87 (search for similar items in EconPapers)
Date: 2006
New Economics Papers: this item is included in nep-acc
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

Downloads: (external link)
https://epub.ub.uni-muenchen.de/1153/1/municheconMNU.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:lmu:muenec:1153

Access Statistics for this paper

More papers in Discussion Papers in Economics from University of Munich, Department of Economics Ludwigstr. 28, 80539 Munich, Germany. Contact information at EDIRC.
Bibliographic data for series maintained by Tamilla Benkelberg ().