taxation , international tax policy , firms , real effects , global minimum tax , anti-tax avoidance , substance , AI
Abstract:
As international tax policy has developed substantially in recent years, a central question emerges: how do firms respond to this evolving set of international tax measures? This dissertation contributes by addressing four distinct research questions. Chapter Two assesses how DEBRA and Pillar Two affect EU Member States' effective tax levels, both individually and jointly. Chapter Three examines how firms adjust their economic activity in response to substance-based exemptions in anti-tax avoidance provisions. Chapter Four analyses whether royalty deduction limitation rules reduce IP-driven profit shifting and through which channels firms respond. Chapter Five studies how tax incentives shape the spillover effects of U.S. AI investments on economic activity in Europe. Overall, the dissertation advances the understanding of how international tax policy shapes firm behavior, with important implications for the design of effective tax policy.
Dieser Eintrag ist Teil der Universitätsbibliographie.
Das Dokument wird vom Publikationsserver der Universitätsbibliothek Mannheim bereitgestellt.
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