Showing 1 - 10 of 24,058
Persistent link: https://www.econbiz.de/10013170559
The ownership nationality of large US multinational companies plays an implicit but important role in the current debate over how such companies should be taxed. This paper identifies that role and investigates what is actually known about where these companies’ shareholders reside
Persistent link: https://www.econbiz.de/10011387732
Foreign direct investment (FDI) and trade are driving forces in agro-food global value chains (GVCs), allowing … companies to spread their activities across countries in complex production chains. This study explores the landscape of FDI in …-2017. The study finds that FDI plays an important role in driving participation in agro-food GVCs, underscoring the close …
Persistent link: https://www.econbiz.de/10012249041
This paper constructs indicators of tax burden on FDI in order to review their trends and cross-country patterns. Over … the 1990s, the overall tax burden on inward FDI (measured by the effective marginal tax rates) fell by 8 percentage points …. With the effective tax rates on inward FDI differing across host countries by as much as 28 percentage points for marginal …
Persistent link: https://www.econbiz.de/10012445332
competitive diffusion, namely defensive moves of developing countries concerned about foreign direct investment (FDI) diversion in … countries that compete for FDI from the same developed country have previously signed agreements with similarly weak provisions … FDI-competing developing countries have previously signed with a specific developed source country of FDI. …
Persistent link: https://www.econbiz.de/10012882808
foreign direct investment (FDI) dynamics at different levels of aggregation as well as at firm level. We propose a theoretical … reduction in FDI resulting from both physical and transition risks but an ambiguous interaction effect of these risks with … we do not find consistent evidence for statistically significant effects of physical and transition risks on FDI. However …
Persistent link: https://www.econbiz.de/10013388808
) investment to corporate income taxation using a panel of unconsolidated subsidiary-level and consolidated group-level data from … the ORBIS database. First, the paper provides new evidence on the heterogeneity of investment responses to taxation across … associated with decreased investment sensitivity to taxation among MNE subsidiaries. Second, a new empirical approach is used to …
Persistent link: https://www.econbiz.de/10014435773
We introduce a general quantifiable framework to study the location decisions of multinational firms. In the model, firms choose in which locations to pay the fixed costs of setting up production, taking into account potential complementarities among production locations. The firm's location...
Persistent link: https://www.econbiz.de/10014437008
We evaluate the 2017 Tax Cuts and Jobs Act. Combining reduced-form estimates from tax data with a global investment model, we estimate responses, identify parameters, and conduct counterfactuals. Domestic investment of firms with the mean tax change increases 20% versus a no-change baseline. Due...
Persistent link: https://www.econbiz.de/10014512034
spillovers from multinationals to domestic firms justify pro- FDI policies. For the first time, we use firm-to-firm transaction …
Persistent link: https://www.econbiz.de/10014250146