My dissertation scrutinizes the implications of a harmonized European corporate tax system for firms' and businesses' decision-making. Specifically, I examine the cross-border consolidation of profits and losses, the design of the apportionment formula applied to allocate the consolidated tax base to single group entities, and the locational investment decisions that are mainly driven by the consolidation of the tax base and its allocation to the group entities. All of my analyses are conducted using model-theoretical methods and simulations, a partial equilibrium business perspective is maintained throughout. (author's abstract)
| Identifer | oai:union.ndltd.org:VIENNA/oai:epub.wu-wien.ac.at:4827 |
| Date | 04 December 2015 |
| Creators | Ortmann, Regina |
| Source Sets | Wirtschaftsuniversität Wien |
| Language | English |
| Detected Language | English |
| Type | Thesis, NonPeerReviewed |
| Format | application/pdf |
| Relation | http://link.springer.com/article/10.1007/s11573-015-0780-6, http://www.dbwnet.de/?mod=docDetail&docID=3247_12, http://ssrn.com/abstract=2688090, http://epub.wu.ac.at/4827/ |
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