FOR2738 - TP2 - Die Auswirkungen von Steueranreizen und Regeln zur Bekämpfung von Steuervermeidung auf die reale Investitionstätigkeit

01.11.2023 bis 31.10.2026

This project will develop a better understanding of how different margins of real MNC activity are affected by ATARs and taxes. The emphasis is on the modelling and consideration of the effect of tax instruments in all countries in which an MNC operates. In particular, this project examines the following issues. First, the role of internal capital markets for real investments and the consequences of TCRs for the allocation of funds and investment within the firm. Second, the consequences of TP legislation for real investment, employment, asset and ownership structure. Third, this project will include a quantification of the aggregate costs of ATARs by setting up a quantitative model of FDI that includes taxation and ATARs.