Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/231225
Authors: 
Egger, Peter
Koethenbuerger, Marko
Year of Publication: 
2016
Citation: 
[Journal:] Aussenwirtschaft [ISSN:] 0004-8216 [Volume:] 67 [Year:] 2016 [Issue:] 1 [Pages:] 45-69
Abstract: 
Switzerland is a prime location for both domestically owned as well as foreign-owned multinational enterprises (MNEs). In this paper, we review the literature on MNE activity with respect to its main fundamental (non-policy) drivers, the non-fiscal consequences of MNEs for various economic aggregates, and the fiscal implications associated with the operation of foreign affiliate networks. In particular, the paper puts emphasis on the fiscal implications of hosting MNEs and their relation to the current tax environment in Switzerland.
Subjects: 
Fiscal competition
Multinational firms
Globalization
Corporate tax avoidance
JEL: 
H25
D21
F23
Document Type: 
Article

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