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dc.contributor.authorWeichenrieder, Alfons J.en
dc.date.accessioned2007-07-27-
dc.date.accessioned2009-07-28T08:15:47Z-
dc.date.available2009-07-28T08:15:47Z-
dc.date.issued2007-
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
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x2043en
dc.subject.jelH25en
dc.subject.jelF23en
dc.subject.ddc330en
dc.subject.stwGewinnverlagerungen
dc.subject.stwDirektinvestitionen
dc.subject.stwMultinationales Unternehmenen
dc.subject.stwSchätzungen
dc.subject.stwDeutschlanden
dc.titleProfit shifting in the EU: evidence from Germany-
dc.typeWorking Paperen
dc.identifier.ppn53834122Xen
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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