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Entrepreneurial innovations and taxation

Haufler, Andreas; Norbäck, Pehr-Johan; Persson, Lars - 2011

-return characteristics of the selected innovation project and the mode of commercialization chosen by entrepreneurs (market entry versus sale …

Persistent link: https://www.econbiz.de/10010275011

Entrepreneurial innovations and taxation

Haufler, Andreas; Norbäck, Pehr-Johan; Persson, Lars - 2011

-return characteristics of the selected innovation project and the mode of commercialization chosen by entrepreneurs (market entry versus sale …

Persistent link: https://www.econbiz.de/10010427596

Entrepreneurial Innovations and Taxation

Haufler, Andreas; Norbäck, Pehr-Johan; Persson, Lars - 2012

growth. In this paper we study the effects of tax and subsidy policies on entrepreneurs' choice of riskiness of an innovation … project and on their mode of commercializing the innovation (market entry versus sale). Limited loss offset provisions in the … fundamental policy trade-off between the declared goals of promoting employment and innovation in small, entrepreneurial firms …

Persistent link: https://www.econbiz.de/10010320415

International Commodity Taxation under Monopolistic Competition

Haufler, Andreas; Pflüger, Michael - 2003

We analyze non-cooperative commodity taxation in a two-country trade model characterized by monopolistic competition and international firm and capital mobility. In this setting, taxes in one country affect foreign welfare through the relocation of mobile firms and through changes in the rents...

Persistent link: https://www.econbiz.de/10010260657

Market structure and the taxation of international trade

Pflüger, Michael; Haufler, Andreas - 2003

The paper compares non-cooperative commodity taxation under the destination and origin principles under a variety of different assumptions about market structure. We consider a model of international duopoly with either quantity or price competition of firms and either segmented or integrated...

Persistent link: https://www.econbiz.de/10010260697

Tax competition when firms choose their organizational form : should tax loopholes for multinationals be closed?

Bucovetsky, Sam; Haufler, Andreas - 2005

We analyze a sequential game between two symmetric countries when firms can invest in a multinational structure that confers tax savings. Governments are able to commit to long-run tax discrimination policies before firms' decisions are made and before statutory capital tax rates are chosen...

Persistent link: https://www.econbiz.de/10010261390

Preferential tax regimes with asymmetric countries

Bucovetsky, Sam; Haufler, Andreas - 2006

Current policy initiatives taken by the EU and the OECD aim at abolishing preferential corporate tax regimes. This note extends Keen's (2001) analysis of symmetric capital tax competition under preferential (or discriminatory) and non-discriminatory tax regimes to allow for countries of...

Persistent link: https://www.econbiz.de/10010264016

Economic integration and redistributive taxation: a simple model with ambiguous results

Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm - 2006

The rise in foreign direct investment and the increasing activity of multinational firms expose national corporate tax bases to cross-country profit shifting, but also lead to rising profitability of the corporate sector. We incorporate these two effects of economic integration into a simple...

Persistent link: https://www.econbiz.de/10010264022

Competition for firms in an oligopolistic industry: do firms or countries have to pay?

Haufler, Andreas; Wooton, Ian - 2007

We set up a model of generalised oligopoly where two countries of different size compete for an exogenous, but variable, number of identical firms. The model combines a desire by national governments to attract internationally mobile firms with the existence of location rents that arise even in...

Persistent link: https://www.econbiz.de/10010264114

Merger policy and tax competition

Haufler, Andreas; Schulte, Christian - 2007

In many situations governments have sector-specific tax and regulation policies at their disposal to influence the market outcome after a national or an international merger has taken place. In this paper we study the implications for merger policy when countries non-cooperatively deploy...

Persistent link: https://www.econbiz.de/10010264257