The Impact of a Harmonized European Corporate Tax Base on Investment Decisions of Multinationals

Ortmann, Regina (2015) The Impact of a Harmonized European Corporate Tax Base on Investment Decisions of Multinationals. PhD thesis, WU Vienna University of Economics and Business.

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Abstract

My dissertation scrutinizes the implications of a harmonized European corporate tax system for firms' and businesses' decision-making. Specifically, I examine the cross-border consolidation of profits and losses, the design of the apportionment formula applied to allocate the consolidated tax base to single group entities, and the locational investment decisions that are mainly driven by the consolidation of the tax base and its allocation to the group entities. All of my analyses are conducted using model-theoretical methods and simulations, a partial equilibrium business perspective is maintained throughout. (author's abstract)

Item Type: Thesis (PhD)
Keywords: Separate Accounting / Formula Apportionment / Locational Investment Decisions / Losses / Formula Design
Classification Codes: JEL H21, H25
Divisions: Forschungsinstitute > Internationale Besteuerung
Depositing User: Regina Ortmann
Date Deposited: 03 Feb 2016 08:13
Last Modified: 03 Feb 2016 08:13
Related URLs:
URI: https://epub.wu.ac.at/id/eprint/4827

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