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1 - 10 van 25 voor operating revenue
Microsoft Word - DP128_demooij _2_.doc
... that investment declines. the broadening of the base under cbit will raise corporate tax revenue and, if revenue is to be maintained, allows for a lower corporate tax rate. a lower rate ... in each foreign country. with 29 countries in cortax, we thus have 30 different firms operating in each country, namely the representative domestic firm, the representative headquarter and 28 subsidiaries that ...
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Microsoft Word - DP ECA voorblad.doc
... each foreign country. with 29 countries in cortax, we thus have 30 di erent ...rms operating in each country, namely the representative domestic ...rm, the representative headquarter and 28 subsidiaries that ... opt ex-ante e ects we ...rst present the ex-ante revenue e ects of consolidation and formula apportionment. corporate tax revenue is a ected by two channels. first, formula apportionment modi ...
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Microsoft Word - DP CCCTB voorblad.doc
... each foreign country. with 29 countries in cortax, we thus have 30 different firms operating in each country, namely the representative domestic firm, the representative headquarter and 28 subsidiaries ... economic effects. 4.2.1. direct effects on corporate tax revenue the introduction of cfa affects corporate tax revenue in european countries for two reasons reallocation and loss consolidation. first ...
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corporate tax policy and incorporation eu pdf
... be misleading as part of the revenue consequences of corporate tax relief shows up in lower personal tax revenue, rather than lower corporate tax revenue. indeed, we explore income shifting ... ). source eurostat's harmonized data collection on business demography and own aggregations. variable gross operating surplus definition gross value added minus compensation of employees minus taxes on import ...
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Microsoft Word - Abstract.docx
... of mnes (javorcik, 2008). if the mne acts a monopsonist towards its local suppliers, their (revenue based) tfp could be adversely affected due to the downward pressure on their price margins ... have multiple countries in our sample, we also have to address the possibility that firms operating in the same country might be simultaneously exposed to country-level shocks. therefore, we cluster ...
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L:\publicaties\...\cpbdoc15.wp [PFP#1210200691]
... banks as given, . the first-order conditions of maximizing (2) yield the standard marginal revenue equals marginal cost rule which can be transformed into the well-known lerner index ... not available. when we talk about banks then european banks are in general universal banks, operating in corporate and retail banking, trading, funds management, securities underwriting etc. further, they can ...
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capital income taxation europe trends and trade offs pdf
... preface preface european integration evolves. markets become more integrated, businesses are increasingly operating internationally and capital mobility is growing. this process is accommodated by developments ... revenue statistics do not attribute tax revenue to capital income per se, but to corporate and personal income. similarly, national accounts do not list capital income per se, but operating ...
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bijz29.pdf
... numbers, the higher education institutions become increasingly inclined to look for additional sources of revenue. this has resulted in more contract activities and increased public-private cooperation. this book ... particular attention is paid to the institutional setting in which the higher education sector is operating.1 often, this means a close inspection of the incentive structure. it would be ...
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00 An Analytical Framework of I [PFP#1092129299]
... not perfectly substitutable, the market becomes heterogeneous and may consist of several related segments. firms operating on a market for heterogeneous or differentiated products are mainly involved in searching for ... to incur and cover (exogenous) sunk costs, and thus will not enter the market unless revenue is expected to cover all costs. now consider two specific applications. on a homogeneous ...
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india and dutch economy stylised facts and prospects pdf
... products along the distribution channel. the considerable decrease in revenue from tariffs and excises was partly counterbalanced by an increase in revenue from direct taxation - caused by broadening the tax ... companies have been allowed to develop since 1998. this was done to help firms operating in the it sector deal with the problem of inadequate infrastructure (power supply, telecommunication). ...
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