分开会计和公式分配对因子分配的扭曲影响
Regina Ortmann1, Erich Pummerer2
1Faculty of Business Administration and Economics, Universität Paderborn, Paderborn, Germany.
概括
配方分配 (FA) 不总是减少跨国实体的扭曲.
科学领域:
- 经济学 经济学 经济学
- 国际税收国际税收
- 公共财政是公共财政.
背景情况:
- 多国企业 (MNEs) 面临复杂的税基分配系统.
- 目前在欧盟和全球税收改革 (第一支柱) 中的辩论涉及单独会计 (SA) 和公式分配 (FA) 之间的切换.
研究的目的:
- 分析由SA与FA系统引起的资产和劳动力分配的扭曲.
- 评估SA下利转移对FA有效性的影响.
主要方法:
- 分开会计 (SA) 和公式分配 (FA) 系统的比较分析.
- 检查跨国实体内的因素分配扭曲情况.
主要成果:
- 公式分配 (FA) 本质上不会比单独会计 (SA) 产生较低的扭曲.
- 在SA下利转移的水平对于确定FA的扭曲效应至关重要.
- 当SA下的利转移机会有限时,FA可能会导致更严重的扭曲.
结论:
- 在SA下,FA的有效性取决于SA的现有利转移格局.
- 在评估转向FA的后果之前,分析SA下的现状至关重要.
- 调查结果为决策者和公司提供了有关多国企业对税基分配系统变化反应的信息.
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