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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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Successful Austerity in the United States, Europe and Japan
Batini, Nicoletta - 2012
, Europe and Japan allowing for fiscal multipliers to vary across recessions and booms. We also estimate ex ante probabilities …
Persistent link: https://www.econbiz.de/10013098618
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Equity Returns in the Banking Sector in the Wake of the Great Recession and the European Sovereign Debt Crisis
Chan-Lau, Jorge A. - 2012
This study finds that equity returns in the banking sector in the wake of the Great Recession and the European sovereign debt crisis have been driven mainly by weak growth prospects and heightened sovereign risk and to a lesser extent, by deteriorating funding conditions and investor sentiment....
Persistent link: https://www.econbiz.de/10013098630
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Assessing the Cost of Financial Regulation
Elliott, Douglas - 2012
This study assesses the overall impact on credit of the financial regulatory reforms in Europe, Japan, and the United … higher taxes and fees. Overall, average lending rates in the base case would rise by 18 bps in Europe, 8 bps in Japan, and 28 …
Persistent link: https://www.econbiz.de/10013099136
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Which Conflicts Can the European Neighbourhood Policy Help Resolve?
Gylfason, Thorvaldur - 2012
Under what conditions can the European Neighbourhood Policy achieve one of its main objectives: to resolve conflicts in the European Union's neighbourhood? In the spirit of Montesquieu and Monnet, the basic hypothesis of the EU is that closer economic integration encourages governments to take...
Persistent link: https://www.econbiz.de/10013104253
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Rebalancing : Evidence from Current Account Adjustment in Europe
Atoyan, Ruben - 2013
in Europe with a focus on these two groups, looking at contributions from cyclical and other factors, and seeking to draw …
Persistent link: https://www.econbiz.de/10013083623
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On Creditor Seniority and Sovereign Bond Prices in Europe
Steinkamp, Sven - 2013
The recent increase of interest rate spreads in Europe and their apparent detachment from underlying fundamental …
Persistent link: https://www.econbiz.de/10013090004
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Shining a Light on the Mysteries of State : The Origins of Fiscal Transparency in Western Europe
Irwin, Timothy C - 2013
The extent of fiscal transparency in Western Europe has varied over the centuries. Although ancient Greek, Roman, and …
Persistent link: https://www.econbiz.de/10013072600
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Explaining the Shadow Economy in Europe : Size, Causes and Policy Options
Kelmanson, Ben - 2020
This paper examines the drivers, and reestimates the size of shadow economies in Europe, with a focus on the emerging … economies, and recommends policies to increase formality. The size of shadow economies declined across Europe in recent years … but remains significant, especially in Eastern Europe. In the emerging European economies, the key determinants of shadow …
Persistent link: https://www.econbiz.de/10012843499