The Impact of a Harmonized European Corporate Tax Base on Investment Decisions of Multinationals

Regina Ortmann

Publication: ThesisDoctoral thesis

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Abstract

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)
Original languageEnglish
Awarding Institution
  • WU Vienna
Publication statusPublished - 4 Dec 2015

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