• Business
  • Published 2006

Corporate Taxation and Multinational Activity

@inproceedings{Egger2006CorporateTA,
  title={Corporate Taxation and Multinational Activity},
  author={Peter Egger and Simon Loretz and Michael Pfaffermayr and Hannes Winner},
  year={2006}
}
This paper assesses the impact of corporate taxation on multinational activity. A numerically solvable general equilibrium model of trade and multinational firms is used to incorporate the following components of corporate taxation: parent and host country statutory corporate tax rates, withholding tax rates, and parent and host country depreciation allowances. We account for their differential impact under alternative methods of double taxation relief (i.e., credit, exemption, and deduction… CONTINUE READING

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