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Earnings Shocks and Tax-Motivated Income-Shifting : Evidence from European Multinationals
Dharmapala, Dhammika - 2012
This paper presents a new approach to estimating the existence and magnitude of tax-motivated income shifting within multinational corporations. Existing studies of income shifting use changes in corporate tax rates as a source of identification. In contrast, this paper exploits exogenous...
Persistent link: https://www.econbiz.de/10013107348
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Do Transfer Pricing Laws Limit International Income Shifting? Evidence from European Multinationals
Lohse, Theresa - 2013
In recent years several countries have augmented their national tax laws by transfer pricing legislations which intend to limit the leeway of multinational firms to exploit international corporate tax rate differences and relocate profit to low-tax affiliates by distorting intra-firm transfer...
Persistent link: https://www.econbiz.de/10013075137
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Emission pricing and capital replacement : evidence from aircraft fleet renewal
Jong, Gerben de - 2022
age of 'regulated' short-haul aircraft by 2.8 years (14 percent), while the retirement age of 'unregulated' long …-haul aircraft increased by 2 years (11 percent). Accounting for the higher emissions of long-haul operations, the net environmental …
Persistent link: https://www.econbiz.de/10013359048
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Location choices of Chinese multinationals in Europe : the role of overseas communities
Karreman, Bas; Burger, Martijn J.; Oort, Frank van - 2016
Overseas Chinese communities are an important determinant in the location choice of greenfield investments made by mainland Chinese multinational enterprises across European regions. Conceptually embedded in a relational approach, this effect is shown through an empirical analysis of an...
Persistent link: https://www.econbiz.de/10011539977
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Your next of kin or your own career? : caring and working among the 50+ of Europe
Bolin, Kristian; Lindgren, Björn; Lundborg, Per - 2007
outcomes of providing informal care to one’s elderly parent(-s) among the 50+ of Europe. Data from SHARE (Survey of Health …, Ageing, and Retirement in Europe) was used to examine the association between, on the one hand, hours of informal care … and the number of hours worked, respectively, of informal-care provision was found to be stronger in central Europe than …
Persistent link: https://www.econbiz.de/10011372515
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Comparitive performance analysis of European airports by means of extended data envelopment analysis
Suzuki, Soushi; Nijkamp, Peter; Pels, Eric; Rietveld, Piet - 2009
– with a DFM and an FF component - will be applied to a comparative performance analysis of several major airports in Europe …
Persistent link: https://www.econbiz.de/10011377824
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Self-employment around retirement age
Hochgürtel, Stefan - 2010 - Second draft. July 2010
This paper uses panel data from the pan-European SHARE survey to study labor market behavior of older male self-employed vis-a-vis wage employed workers. We find the self-employed to work longer hours, to be more flexible in their hours allocation, and to retire later in all countries. We relate...
Persistent link: https://www.econbiz.de/10011380941
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Modelling and estimating modal share in European transport
Russo, Giovanni; Reggiani, Aura; Nijkamp, Peter - 2001
International and interregional trade and transport are on the rise and hence, there is a clear needfor reliable estimates of transport flows. However, the available databases and estimation methodsare not yet satisfactory for analytical and predictive purposes.In this paper we explore the use...
Persistent link: https://www.econbiz.de/10011318588
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Model-based business cycle and financial cycle decomposition for Europe and the U.S.
Koopman, Siem Jan; Lit, Rutger; Lucas, André - 2016
We develop a multivariate unobserved components model to extract business cycle and financial cycle indicators from a panel of economic and financial time series of four large developed economies. Our model is flexible and allows for the inclusion of cycle components in different selections of...
Persistent link: https://www.econbiz.de/10011520505
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Regional clusters of innovative activity in Europe : are social capital and geographical proximity the key determinants?
Dominicis, Laura de; Florax, Raymond J. G. M.; Groot, … - 2011
Europe, ongoing globalization and increased interregional and international co-operation, location patterns of innovative … transmission for the production of innovative output in Europe. Several other variables are used to control for structural …
Persistent link: https://www.econbiz.de/10011382705