2011
DOI: 10.17310/ntj.2011.2.01
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Abstract: Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in… Show more

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Cited by 31 publications
(24 citation statements)
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“…Buettner, Riedel and Runkel (2011) provide empirical evidence for strategic consolidation under UT using formula apportionment.…”
Section: Resultsmentioning
confidence: 99%
“…Buettner, Riedel and Runkel (2011) provide empirical evidence for strategic consolidation under UT using formula apportionment.…”
Section: Resultsmentioning
confidence: 99%
“…They concluded that the employment is shifted to the low tax jurisdiction and the extension of the shifting activities intensifies with the rising tax rate differential. Further, the negative impact of differences in the tax rates was analysed by Büttner et al (2011); they showed that the scope of the tax rates differences has an impact on the tax base consolidation of a group of companies. Their results suggest that an increase in the variation of tax rates within a group of companies for the purpose of the calculation of the CCCTB by one standard deviation lowers the rate of growth of the number of the consolidated affiliates almost by 20%.…”
Section: Doi: 1017221/222/2015-agriceconmentioning
confidence: 99%
“…Given the fact that non-consolidation involves an increase of costs, in the scope of a natural experiment for the year 2001 Büttner, Riedel and Runkel, 2011 were able to examine whether multi-jurisdictional entities increase profit-shifting activities under a tax system of consolidation and formula apportionment, if this tax system allows individual affiliates to be run as separate entities for tax purposes ('strategic consolidation'). Using company data reported in the trade tax statistics for 1998 and 2001, the authors point out that the varying trade-tax rate among German municipalities exercises a significantly negative influence on the number of consolidated group companies.…”
Section: Literaturementioning
confidence: 99%
“…Using company data reported in the trade tax statistics for 1998 and 2001, the authors point out that the varying trade-tax rate among German municipalities exercises a significantly negative influence on the number of consolidated group companies. Hence, Büttner, Riedel and Runkel, 2011 consider the choice between separate accounting and formula apportionment, where possibilities for intra-group loss offset are given also under separate accounting.…”
Section: Literaturementioning
confidence: 99%