Similar Search Results

Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing

Davies, Ronald B.; Martin, Julien; Parenti, Mathieu; … - CESifo - 2014

This paper analyzes the transfer pricing of multinational firms. We propose a simple framework in which intra-firm prices may systematically deviate from arm’s length prices for two motives: i) pricing to market, and ii) tax avoidance. Multinational firms may decide not to avoid taxes if the...

Persistent link: https://www.econbiz.de/10011103395

Intercompany Loans and Profit Shifting – Evidence from Company-Level Data

Buettner, Thiess; Wamser, Georg - CESifo - 2007

This paper is concerned with tax-planning strategies of multinational corporations. A theoretical analysis discusses the choice of the capital structure in a setting where intercompany loans can be used to shift profits to low-tax countries. Empirical evidence is provided using micro-level panel...

Persistent link: https://www.econbiz.de/10005766240

Fighting Multiple Tax Havens

Elsayyad, May; Konrad, Kai A. - CESifo - 2010

This paper develops a competition theory framework that evaluates an important aspect of the OECD’s Harmful Tax Practices Initiative against tax havens. We show that the sequential nature of the process is harmful and more costly than a “big bang” multilateral agreement. The sequentiality...

Persistent link: https://www.econbiz.de/10008671702

Trade and Tasks: An Exploration over Three Decades in Germany

Becker, Sascha O.; Muendler, Marc-Andreas - CESifo - 2014

faster task offshoring in sectors exposed to lower labour-market tightness. We discuss policy implications of these findings. …

Persistent link: https://www.econbiz.de/10011099759

Globalization, Jobs, and Welfare: The Roles of Social Protection and Redistribution

Ranjan, Priya - CESifo - 2015

This paper studies the welfare and policy implications of globalization when risk averse workers face the risk of unemployment. If the jobs performed by domestic workers can be easily substituted by imports, then globalization reduces wages and increases unemployment. In this situation, in the...

Persistent link: https://www.econbiz.de/10011163064

The Surprisingly Swift Decline of U.S. Manufacturing Employment

Pierce, Justin R.; Schott, Peter K. - CESifo - 2014

This paper finds a link between the sharp drop in U.S. manufacturing employment beginning in 2001 and a change in U.S. trade policy that eliminated potential tariff increases on Chinese imports. Industries where the threat of tariff hikes declines the most experience more severe employment...

Persistent link: https://www.econbiz.de/10010734330

International Outsourcing under Monopolistic Competition: Winners and Losers

Do, Viet; Long, Ngo Van - CESifo - 2007

We show that, even with flexible domestic wages, international outsourcing may worsen the welfare of the home country and reduce the profits of all firms. If wages are rigid, outsourcing is welfare-improving if and only if the sum of the “trade creation” effect and the “exploitation...

Persistent link: https://www.econbiz.de/10005766050

Welfare Policy in the Presence of Unionised Labour and Internationally Mobile Firms

Rocha-Akis, Silvia; Schöb, Ronnie - CESifo - 2010

In oligopolistic industries, increased cost saving opportunities via offshoring have a moderating effect on trade … offshoring, and it is only at that level that further economic integration will lead to both wage moderation and offshoring … activities. Therefore, our analysis suggests that rather than provoking a downsizing of the welfare state, offshoring defines an …

Persistent link: https://www.econbiz.de/10008534009

The Bazaar Effect, Unbundling of Comparative Advantage, and Migration

Kohler, Wilhelm - CESifo - 2007

equilibrium where input sub-bundles may be traded (offshoring). The model allows for several goods and two fragments, produced …. I also explore trade policy implications and compare offshoring to migration. …

Persistent link: https://www.econbiz.de/10005181377

Off-Shoring and Productivity Growth in the Italian Manufacturing Industries

Daveri, Francesco; Jona-Lasinio, Cecilia - CESifo - 2008

We study the relation between the off-shoring of intermediates and services and productivity growth in the Italian … manufacturing industries in 1995-2003. Our results indicate that the off-shoring of intermediates within the same industry (“narrow … off-shoring”) is beneficial for productivity growth, while the off-shoring of services is not. We also find that the way …

Persistent link: https://www.econbiz.de/10005181530