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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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The Unequal Incidence of Non-Standard Employment Across Occupational Groups : An Empirical Analysis of Post-Industrial Labour Markets in Germany and Europe
Marx, Paul - 2011
The paper addresses an often neglected question in labour market research: to which extent do outcomes aggregated on the national level disguise occupational diversity in employment conditions? In particular, how and why do occupational groups differ with regard to the incidence of non-standard...
Persistent link: https://www.econbiz.de/10013129099
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Immigrant Welfare Receipt Across Europe
Barrett, Alan - 2011
The issue of welfare receipt by immigrants is highly controversial across Europe. In this paper, we assess whether … protecting immigrants from poverty across Europe …
Persistent link: https://www.econbiz.de/10013129906
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Does Anti-Competitive Regulation Matter for Productivity? Evidence from European Firms
Arnold, Jens Matthias - 2011
Using firm-level data for a sample of European countries, we focus on the effects that product-market regulations have on firm-level TFP growth. We proxy regulatory burdens using the OECD indicators of sectoral non-manufacturing regulations. These allow accounting for both the direct effects of...
Persistent link: https://www.econbiz.de/10013129907
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High-Skilled Immigration Policy in Europe
Kahanec, Martin - 2011
Whether Europe will be able to stand up to its internal and external challenges crucially depends on its ability to … Europe needs skilled migrants, and skill mismatch is to be expected. A review of current immigration policies shows that … despite a number of positive recent developments Europe lacks a consistent strategy to address this challenge effectively …
Persistent link: https://www.econbiz.de/10013131933
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Equality of Opportunity and Redistribution in Europe
Dunnzlaff, Lina - 2010
-Saxon countries. For Eastern Europe, our results are less definite. Looking at the impact of the tax and benefit schemes in the EU, it …
Persistent link: https://www.econbiz.de/10013134930
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The Effect of Comprehensive Smoking Bans in European Workplaces
Origo, Federica - 2010
In recent years many countries of the European Union (EU) have implemented comprehensive smoking bans to reduce exposure to tobacco smoke in public places and all indoor workplaces. Despite the intense public debate, research on the impact of smoking regulation on health, particularly within the...
Persistent link: https://www.econbiz.de/10013136486
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Assimilation and Integration of Immigrants in Europe
Aleksynska, Mariya - 2010
This paper documents assimilation of immigrants in European destinations along cultural, civic, and economic dimensions, distinguishing by immigrants' generation, duration of stay, and origin. Based on the European Social Survey, it suggests that assimilation may have multiple facets, and take...
Persistent link: https://www.econbiz.de/10013137799
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Immigration and Innovation in European Regions
Ozgen, Ceren - 2012
data on 170 regions in Europe (NUTS 2 level) for the periods 1991-1995 and 2001-2005. Innovation outcomes are measured by …
Persistent link: https://www.econbiz.de/10013114774