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We study profitable firms with no tax expenses. We find that the proportion of profitable firms that owe zero taxes (zero-tax firms) has increased substantially over the past 70 years, accounting for almost 15% of listed U.S. firms in recent years. Zero-tax firms thus represent a major group of...
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This study uses data to study differences in labour productivity gains across domestic and foreign-controlled establishments in the manufacturing sector for the period 1973 to 1993. In doing so, it also examines the extent to which labour productivity differences exist between small and large...
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This paper is about firms as an instance of economic coordination, and about how we think about them in relation to other forms of coordination as well as in relation to competition and markets. The dominant frame for thinking about firms--which has strongly influenced contemporary competition...
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sicherstellt (Rugman 1981) und es den Unternehmen erlaubt besser zu sein als ihre lokalen Konkurrenten. Dar?ber hinaus haben …?ndischen Unternehmen. Um die Konsistenz dieses theoretischen Models zu pr?fen, werden in der vorliegenden Arbeit drei empirische … damit erfolgreich gegen?ber der lokalen Konkurrenz zu bestehen. Dies gilt insbesondere f?r junge Unternehmen, die …
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A number of recent studies and evidence for the existence of a persistent performance gap between multinational enterprises (MNE) and their domestic competitors. Therefore, the question arises whether successful firms become MNEs or whether going abroad improves home market performance. This...
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