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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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Airbus Versus Boeing Revisited : International Competition in the Aircraft Market
Irwin, Douglas A.; Pavcnik, Nina - 2021
This paper examines international competition in the commercial aircraft industry. We estimate a discrete choice …, differentiated products demand system for wide-body aircraft and examine the Airbus-Boeing rivalry under various assumptions on firm … suggest that aircraft prices increased by about 3.7 percent after the 1992 U.S. – E.U. agreement on trade in civil aircraft …
Persistent link: https://www.econbiz.de/10013246645
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Automatic Stabilizers and Economic Crisis : Us vs. Europe
Dolls, Mathias - 2010
stabilizers in Eastern and Southern Europe are much lower than in Central and Northern European countries. We also investigate …
Persistent link: https://www.econbiz.de/10013139144
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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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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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What is a Sustainable Public Debt?
D'Erasmo, Pablo - 2015
three approaches to analyze debt sustainability in the United States and Europe after the recent surge in public debt …
Persistent link: https://www.econbiz.de/10013015096
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A Long Term Perspective on the Euro
Bordo, Michael D. - 2008
This study grounds the establishment of EMU and the euro in the context of the history of international monetary cooperation and of monetary unions, above all in the U.S., Germany and Italy. The purpose of national monetary unions was to reduce transactions costs of multiple currencies and...
Persistent link: https://www.econbiz.de/10012772728
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Monetary Policy and Performance in the U.S., Japan and Europe, 1973-86
Fischer, Stanley - 2007
Monetary policies in the U.S., Japan, Germany and the United Kingdom over the period 1973-1986 are compared and evaluated, with the aim of drawing lessons for monetary policy from the recent historical record. All four countries shifted during this period to money targeting, though with...
Persistent link: https://www.econbiz.de/10012777224
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VAT and Agriculture : Lessons from Europe
Cnossen, Sijbren - 2017
Farmers are often exempted from VAT for administrative and political reasons. But this means that the VAT on their inputs cannot be ‘washed out' through the tax deduction/credit mechanism. To compensate farmers for the uncompensated VAT on inputs, the EU has devised a flat-rate scheme that...
Persistent link: https://www.econbiz.de/10012960480