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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
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
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
The support that governments provide to their industrial producers has been a growing source of concern. Much of that support is provided by governments through the financial system, either in the form of below‑market borrowings or below-market equity. To better understand the nature and scale...
Persistent link: https://www.econbiz.de/10012630502
This report builds on the OECD’s longstanding work measuring government support in agriculture, fossil fuels, fisheries, and more recently in the aluminium value chain in order to estimate producer support and related market distortions in the semiconductor value chain. Results for 21 large...
Persistent link: https://www.econbiz.de/10012147309
This report builds on the OECD’s longstanding work measuring government support in agriculture, fossil fuels, and fisheries in order to estimate support and related market distortions in the aluminium value chain. Results show that non-market forces, and government support in particular,...
Persistent link: https://www.econbiz.de/10011955796
Industrial subsidies take on a growing importance in trade discussions. Yet assessing the scope and scale of government interventions in manufacturing remains notoriously difficult due to a persistent lack of reliable and comparable data. With many governments failing to provide sufficient...
Persistent link: https://www.econbiz.de/10014324014
Government support to producers of rolling stock is raising concerns about possible market distortions and unfair competition. This report aims to quantify both the scale of government support and to identify the various ways in which governments have been supporting local rolling-stock...
Persistent link: https://www.econbiz.de/10014278835
Government support for industrial firms can come in many different forms and through a range of channels, varying in complexity. A particularly challenging form of support is energy inputs offered to industrial producers at below-market prices. To improve understanding about the scope and scale...
Persistent link: https://www.econbiz.de/10014278985
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