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dc.contributor.authorWeichenrieder, Alfons J.en_US
dc.date.accessioned2007-07-27en_US
dc.date.accessioned2009-07-28T08:15:47Z-
dc.date.available2009-07-28T08:15:47Z-
dc.date.issued2007en_US
dc.identifier.urihttp://hdl.handle.net/10419/26088-
dc.description.abstractThe paper considers profit shifting behavior using data on German inbound and outbound FDI. It finds an empirical correlation between the home country tax rate of a parent and the net of tax profitability of its German affiliate that is consistent with profit shifting behavior. For profitable affiliates that are directly owned by a foreign investor the evidence suggests that a 10 percentage point increase in the parent's home country tax rate leads to roughly half a percentage point increase in the profitability of the German affiliate. On the outbound side of German FDI, the data provides some evidence that tax rate changes in the host country lead to a stronger change in after-tax profitability for affiliates that are wholly owned, which may reflect the larger flexibility of these firms in carrying out tax minimizing behavior without interference of minority owners.en_US
dc.language.isoengen_US
dc.publisherCESifo Münchenen_US
dc.relation.ispartofseriesCESifo working paper 2043en_US
dc.subject.jelH25en_US
dc.subject.jelF23en_US
dc.subject.ddc330en_US
dc.subject.stwGewinnverlagerungen_US
dc.subject.stwDirektinvestitionen_US
dc.subject.stwMultinationales Unternehmenen_US
dc.subject.stwSchätzungen_US
dc.subject.stwDeutschlanden_US
dc.titleProfit shifting in the EU: evidence from Germanyen_US
dc.typeWorking Paperen_US
dc.identifier.ppn53834122Xen_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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