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Full-Text Articles in Taxation
Round-Tripping Of Domestic Profits Under The American Jobs Creation Act Of 2004, Sebastien J. Bradley
Round-Tripping Of Domestic Profits Under The American Jobs Creation Act Of 2004, Sebastien J. Bradley
Sebastien J Bradley
Cross-Country Evidence On The Preliminary Effects Of Patent Box Regimes On Patent Activity And Ownership, Sebastien J. Bradley, Estelle Dauchy, Leslie Robinson
Cross-Country Evidence On The Preliminary Effects Of Patent Box Regimes On Patent Activity And Ownership, Sebastien J. Bradley, Estelle Dauchy, Leslie Robinson
Sebastien J Bradley
This paper evaluates the initial impacts of patent box regimes in light of their primary stated objectives: stimulating domestic innovation and retaining mobile patent income to limit base erosion. Despite their lack of nexus requirements, we find that patent box regimes yield a 3 percent increase in new patent applications for every percentage point reduction in the tax rate on patent income. We find no significant impact of these regimes on deterring outward cross-border attribution of patent ownership, or on attracting ownership of foreign inventions. Increased patenting activity hence appears focused on inventions involving co-located (domestic) patent owners and inventors.
Attitude–Behavior Consistency In Tax Compliance: A Cross-National Comparison, Alice Guerra, Brooke Harrington
Attitude–Behavior Consistency In Tax Compliance: A Cross-National Comparison, Alice Guerra, Brooke Harrington
Brooke Harrington
Investor Responses To Dividends Received Deductions: Rewarding Multinational Tax Avoidance?, Sebastien J. Bradley
Investor Responses To Dividends Received Deductions: Rewarding Multinational Tax Avoidance?, Sebastien J. Bradley
Sebastien J Bradley
Central to the debate over U.S. international tax reform is understanding how multinational tax avoidance behavior might respond to a reduction in taxes on repatriated foreign-source earnings. Beginning in early 2009, several attempts have been made to re-institute a temporary 85 percent dividends received deduction that would have reduced such taxes for U.S. multinational corporations. Despite an intense lobbying effort, the measure was ultimately cast aside in late 2011, temporarily yielding to the criticism, in part, that the original such provision enacted under the American Jobs Creation Act of 2004 offered a generous reward for international tax avoidance. Exploiting the …
Tackling Undeclared Work In Croatia, Colin C. Williams, Marijana Baric, Piet Renooy
Tackling Undeclared Work In Croatia, Colin C. Williams, Marijana Baric, Piet Renooy
Colin C Williams
No abstract provided.
The Shadow Economy, Colin C. Williams, Friedrich Schneider
The Shadow Economy, Colin C. Williams, Friedrich Schneider
Colin C Williams
No abstract provided.
Tackling Undeclared Work In Montenegro, Colin C. Williams, Marijana Baric, Piet Renooy
Tackling Undeclared Work In Montenegro, Colin C. Williams, Marijana Baric, Piet Renooy
Colin C Williams
No abstract provided.
Tackling Undeclared Work In Fyr Macedonia, Colin C. Williams, Marijana Baric, Piet Renooy
Tackling Undeclared Work In Fyr Macedonia, Colin C. Williams, Marijana Baric, Piet Renooy
Colin C Williams
No abstract provided.
Tackling Undeclared Work In Turkey, Colin C. Williams, Marijana Baric, Piet Renooy
Tackling Undeclared Work In Turkey, Colin C. Williams, Marijana Baric, Piet Renooy
Colin C Williams
No abstract provided.
Tackling Undeclared Work In Iceland, Colin C. Williams, Marijana Baric, Piet Renooy
Tackling Undeclared Work In Iceland, Colin C. Williams, Marijana Baric, Piet Renooy
Colin C Williams
No abstract provided.
Tackling Undeclared Work In Croatia And Four Eu Candidate Countries, Colin C. Williams, Marijana Baric, Piet Renooy
Tackling Undeclared Work In Croatia And Four Eu Candidate Countries, Colin C. Williams, Marijana Baric, Piet Renooy
Colin C Williams
No abstract provided.