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Taxes and the Financial Structure of German Inward FDI
Ramb, Fred; Weichenrieder, Alfons J. - Institut für Weltwirtschaft (IfW) - 2005
intra-company loans. Taxation, however, does not fully explain the high levels of intra-company borrowing. Roughly 60% of …
Persistent link: https://www.econbiz.de/10010886849
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Does Corporate Taxation Deter Multinationals? Evidence from a Historic Event in Ireland
Görg, Holger; Strobl, Eric - Institut für Weltwirtschaft (IfW) - 2014
We use a unique exogenous corporate tax policy change in the Republic of Ireland to investigate how corporate taxation …
Persistent link: https://www.econbiz.de/10010929483
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Tax Rate and Tax Base Competition for Foreign Direct Investment
Egger, Peter; Raff, Horst - Institut für Weltwirtschaft (IfW) - 2011
This paper argues that the large reduction in corporate tax rates and only gradual widening of tax bases in many countries over the last decades are consistent with tougher international competition for foreign direct investment (FDI). To make this point we develop a model in which governments...
Persistent link: https://www.econbiz.de/10009317920
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The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata
Davies, Ronald B.; Norbäck, Pehr-Johan; Tekin-Koru, Ayça - Institutet för Näringslivsforskning (IFN) - 2010
This paper uses affiliate level data from Swedish multinationals to examine the impact of tax treaties on both overall affiliate sales and the composition of those sales. In line with previous results, we find little evidence for an effect of treaties on the level of total sales. We do, however,...
Persistent link: https://www.econbiz.de/10008552180
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Ownership Efficiency and Tax Advantages: The Case of Private Equity Buyouts
Norbäck, Pehr-Johan; Persson, Lars; Tåg, Joacim - Institutet för Näringslivsforskning (IFN) - 2010
in a double taxation system because acquisitions create deductions for buyers that are not available to sellers. …
Persistent link: https://www.econbiz.de/10008599462
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Creating backward linkages from multinationals: Is there a role for financial incentives?
Görg, Holger; Hanley, Aoife; Strobl, Eric - Institut für Weltwirtschaft (IfW) - 2009
We investigate whether government subsidies to local input manufacturers encourage procurement from foreign firms. We use a comprehensive panel data of Irish firms from 1983 until 2002. Our data shows a spontaneity about linkages and relative insensitivity to grant aid, although it may be the...
Persistent link: https://www.econbiz.de/10005103191
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Incentives and Complementarities of Flexicurity
Brown, Alessio J. G.; Snower, Dennis - Institut für Weltwirtschaft (IfW) - 2009
This paper analyses how and to which degree the Danish flexicurity concept and its various elements achieve the renowned Danish miracle by evaluating their unemployment and inequality effects and their complementarities. We develop a microfounded model of searching workers and firms, calibrate...
Persistent link: https://www.econbiz.de/10005079106
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Entrepreneurship and the Theory of Taxation
Henrekson, Magnus; Sanandaji, Tino - Institutet för Näringslivsforskning (IFN) - 2008
Taxation theory rarely takes entrepreneurship into consideration. We discuss how this omission affects conclusions … derived from standard models of capital taxation when applied to entrepreneurial income. Some of the defining features of … entrepreneurship often omitted by standard capital taxation theory are incorporated into the analysis. This includes the lack of a well …
Persistent link: https://www.econbiz.de/10005082489
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Taxation and the Quality of Entrepreneurship
Asoni, Andrea; Sanandaji, Tino - Institutet för Näringslivsforskning (IFN) - 2009
We study the effect of taxation on entrepreneurship, taking into account both the amount of entry and the quality of … likelihood of entry into self-employment, may underestimate the adverse effect of taxation. …
Persistent link: https://www.econbiz.de/10008491694
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Which Foreigners are Worth Wooing?A Meta-Analysis of Vertical Spillovers from FDI
Havránek, Tomáš; Irsova, Zuzana - William Davidson Institute <Ann Arbor, Mich.> - 2010
The principal argument for subsidizing foreign investment, especially in developing andtransition economies, is the assumed spillover of technology to local firms. Yet researchersreport mixed results on spillovers. To examine the phenomenon in a systematic way, wecollected 3,626 estimates from...
Persistent link: https://www.econbiz.de/10009360480