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On the Political Economy of High Skilled Migration and International Trade

Bougheas, Spiros; Nelson, Douglas R. - CESifo - 2012

We develop a two-country, two-sector model with a continuum of workers to address the link between migration and trade where policy is determined by a simple referendum. In particular, we address two questions. First, are states already in free trade areas more likely to support full integration...

Persistent link: https://www.econbiz.de/10010556846

Policies against Human Trafficking: The Role of Religion and Political Institutions

Potrafke, Niklas - CESifo - 2013

I investigate empirically the role of religion and political institutions in policies against human trafficking, using the new 3P Anti-trafficking Policy Index. The dataset contains 175 countries. The results show that governments in countries with Christian majorities implement stricter...

Persistent link: https://www.econbiz.de/10010668474

International Energy Technology Transfersfor Climate Change Mitigation - What, who, how, why, when, where, how much … and the Implications for International Institutional Architect...

Brewer, Thomas L. - CESifo - 2008

The goal of the paper is to expand and refine the international technology transfer negotiating and analytic agendas … international transfers of energy technologies that can be used to mitigate climate change. Among the questions on that agenda are …, why, when, where. These aspects of international technology transfer vary significantly among three existing institutional …

Persistent link: https://www.econbiz.de/10005405910

Transfer Pricing: Roles and Regimes

Nielsen, Søren Bo - CESifo - 2014

Against a background of rather mixed evidence about transfer pricing practices in multinational enterprises (MNEs) and varying attitudes on the part of tax authorities, this paper explores how multiple aims in transfer pricing can be pursued across four different transfer pricing regimes. A MNE...

Persistent link: https://www.econbiz.de/10010877968

Pricing the Transfer of Intellectual Property as a Problem of Second-Best Tax Policy

Richter, Wolfram F.; Breuer, Markus - CESifo - 2015

The adequate pricing of intellectual property (“IP”) for tax reporting is a largely unsettled issue. Transactional profit-based methods are on the rise although only rated as “methods of last resort” by the OECD. This paper focuses on regulated profit splitting and compares this transfer...

Persistent link: https://www.econbiz.de/10011277180

Revisiting the OLI Paradigm: The Institutions, the State, and China's OFDI

Liang, Hao; Ren, Bing; Zhu, Haikun - CESifo - 2011

We propose a modified theoretical framework based on John Dunning’s classical OLI paradigm in the international …

Persistent link: https://www.econbiz.de/10009371341

Stock Market Returns, Corporate Governance and Capital Market Equilibrium

Parigi, Bruno Maria; Pelizzon, Loriana; Thadden, … - CESifo - 2013

This paper proposes a theoretical model that incorporates corporate governance into the basic CAPM, where corporate governance affects the disutility of managerial effort and the possibility of managers to divert company resources. It shows that corporate governance affects firms’ stock...

Persistent link: https://www.econbiz.de/10010720638

Why Countries Differ in Thin Capitalization Rules: The Role of Financial Development

Mardan, Mohammed - CESifo - 2015

In the absence of financial frictions, the purpose of thin capitalization rules is to limit multinational firms’ possibilities of engaging in tax planning via debt shifting. This paper analyzes the effects of thin capitalization rules in the case where firms have limited access to external...

Persistent link: https://www.econbiz.de/10011257666

Portability of Social Benefits and International Trade in Services: Some Reflections

Valdés-Prieto, Salvador - CESifo - 2013

underpin the positive value of portability of social benefits in models of international trade, and with regards to fairness …

Persistent link: https://www.econbiz.de/10010604415

Donor Ideology and Types of Foreign Aid

Brech, Viktor; Potrafke, Niklas - CESifo - 2013

We examine how donor government ideology influences the composition of foreign aid flows. We use data for 23 OECD countries over the period 1960-2009 and distinguish between multilateral and bilateral aid, grants and loans, recipient characteristics such as income and political institutions,...

Persistent link: https://www.econbiz.de/10010877746

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