Project FOR273 - TP2 – Die Wirkung von Internationalen Steuerinstitutionen auf das Verhalten von multinationalen…

Basic data

Acronym:
FOR273 - TP2
Title:
Die Wirkung von Internationalen Steuerinstitutionen auf das Verhalten von multinationalen Unternehmen – TP 2 Die Auswirkungen von Regeln zur Bekämpfung von Steuervermeidung auf die reale Investitionstätigkeit
Duration:
01/01/2020 to 31/12/2022
Abstract / short description:
This project will develop a better understanding of how different margins of real MNC activity are affected by ATARs and taxes. The emphasis is on the modelling and consideration of the effect of tax instruments in all countries in which an MNC operates. In particular, this project examines the following issues. First, the role of internal capital markets for real investments and the consequences of TCRs for the allocation of funds and investment within the firm. Second, the consequences of TP legislation for real investment, employment, asset and ownership structure. Third, this project will include a quantification of the aggregate costs of ATARs by setting up a quantitative model of FDI that includes taxation and ATARs.
Keywords:
Multinational Enterprises
Corporate Taxation

Involved staff

Managers

Department of Economics
Faculty of Economics and Social Sciences

Contact persons

Department of Economics
Faculty of Economics and Social Sciences
Department of Economics
Faculty of Economics and Social Sciences

Other staff

Department of Economics
Faculty of Economics and Social Sciences

Local organizational units

Faculty of Economics and Social Sciences
University of Tübingen

Funders

Bonn, Nordrhein-Westfalen, Germany
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