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Corporate taxation and the location choice of foreign direct investment in EU countries
Davies, Ronald B.; Siedschlag, Iulia; Studnicka, Zuzanna - 2018
This paper examines the impact of corporate taxation and other factors on the attractiveness of EU countries to foreign direct investment. In comparison to previous analyses on the location choice of multinational activity in the EU, we use an improved empirical methodology to account for more...
Persistent link: https://www.econbiz.de/10011816946
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Tariff-induced transfer pricing and the CCCTB
Davies, Ronald B. - 2013
The common consolidated corporate tax base has been suggested as a way to curb tax avoidance by allocating profits across borders via a formula. This paper demonstrates that when transfer pricing occurs both for tariff and tax minimization, that moving from separate accounting to formula...
Persistent link: https://www.econbiz.de/10010128410
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CCCTB 4 EU? : SA vs. FA w/ FTA
Davies, Ronald B. - 2012
Since its conception, some within the European Union have expressed concerns over the ability of multinationals to avoid taxation by undertaking transfer pricing to shift profits towards low tax locations. These concerns have been growing, leading to a renewed call for a common consolidated...
Persistent link: https://www.econbiz.de/10009733757
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International effects of euro area versus US policy uncertainty : a FAVAR approach
Belke, Ansgar; Osowski, Thomas - 2017
prices, equity prices, and interest rates. Uncertainty shocks cause deeper recessions in Continental Europe (except Germany …) than in Anglo-Saxon countries. This pattern is compatible with the view that continental Europe still suffers from … Auswirkungen. In dieser Hinsicht erweist sich die Schweiz als das am stärksten betroffene Land in Europa außerhalb der Eurozone …
Persistent link: https://www.econbiz.de/10011640939
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International effects of euro area versus US policy uncertainty : a FAVAR approach
Belke, Ansgar; Osowski, Thomas - 2017
prices, equity prices and interest rates. Uncertainty shocks cause deeper recessions in Continental Europe (except Germany …) than in Anglo- Saxon countries. This pattern is compatible with the view that continental Europe still suffers from …
Persistent link: https://www.econbiz.de/10012110907
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International effects of euro area versus US policy uncertainty : a FAVAR approach
Belke, Ansgar; Osowski, Thomas - 2017
prices, equity prices and interest rates. Uncertainty shocks cause deeper recessions in Continental Europe (except Germany …) than in Anglo-Saxon countries. This pattern is compatible with the view that continental Europe still suffers from …
Persistent link: https://www.econbiz.de/10011691548
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Regional bank efficiency and its effect on regional growth in “normal” and “bad” times
Belke, Ansgar; Haskamp, Ulrich; Setzer, Ralph - 2015
The financial crisis affected regions in Europe in a different magnitude. This is why we examine whether regions which …Die Finanzkrise hat sich unterschiedlich stark auf Regionen in Europa ausgewirkt. Aus diesem Grund untersuchen wir, ob …
Persistent link: https://www.econbiz.de/10011381424
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Regional bank efficiency and its effect on regional growth in "normal" and "bad" times
Belke, Ansgar; Haskamp, Ulrich; Setzer, Ralph - 2015
The financial crisis affected regions in Europe in a different magnitude. This is why we examine whether regions which …
Persistent link: https://www.econbiz.de/10011443947
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Location decisions of non-bank financial foreign direct investment : firm-level evidence from Europe
Davies, Ronald B.; Killeen, Neill - 2015
Persistent link: https://www.econbiz.de/10011411297
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Location decisions of non-bank financial foreign direct investment : firm-level evidence from Europe
Davies, Ronald B.; Killeen, Neill - 2015
The non-bank financial sector in the euro area has more than doubled in size over the last decade reflecting the substantial growth in shadow banking activities. However, a large proportion of the non-bank financial sector remains unmapped as granular balance sheet information is not available...
Persistent link: https://www.econbiz.de/10011378961