Jochen Pierk
Biographic Data
| ID | 8941300 |
|---|---|
| NAME | Jochen Pierk |
| GIVEN NAMES | Jochen |
| FAMILY NAME | Pierk |
| SIGNATURE | PIERK J |
| AFFILIATIONS | Erasmus University Rotterdam |
| ORCID | 0000-0002-0776-0542 |
| VERIFIED | Yes |
| TOTAL WORKS | 1 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 1 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2020 |
| LATEST PUBLICATION YEAR | 2020 |
| H-INDEX | 0 |
The effect of a worldwide tax system on tax management of foreign subsidiaries
Under a worldwide tax system, firms pay taxes on their domestic income and repatriated foreign income, whereas under a territorial tax system repatriated foreign income is exempt from taxation. We examine whether worldwide tax systems reduce the incentives of multinational corporations to engage in tax management in their foreign subsidiaries. Using two quasi-natural experiments, we show that multinationals lower the effective tax rates in their …
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The effect of a worldwide tax system on tax management of foreign subsidiaries
Under a worldwide tax system, firms pay taxes on their domestic income and repatriated foreign income, whereas under a territorial tax system repatriated foreign income is exempt from taxation. We examine whether worldwide tax systems reduce the incentives of multinational corporations to engage in tax management in their foreign subsidiaries. Using two quasi-natural experiments, we show that multinationals lower the effective tax rates in their …
Ad valorem tax (1 work) · Business (1 work) · Corporate Finance and Governance (1 work) · Corporate Taxation and Avoidance (1 work) · Double taxation (1 work) · Economics (1 work) · Finance (1 work) · Finance (1 work) · Indirect tax (1 work) · International economics (1 work)