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Taxes and the Financial Structure of German Inward FDI
Ramb, Fred; Weichenrieder, Alfons J. - Institut für Weltwirtschaft (IfW) - 2005
The paper analyses the financial structure of German inward FDI. From a tax perspective, intra-company loans granted by the parent should be all the more strongly preferred over equity the lower the tax rate of the parent and the higher the tax rate of the German affiliate. From our study of a...
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 affects foreign direct investment at the extensive and intensive margin. To this end we construct exhaustive sectoral and plant level panel data and use...
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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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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With a little help from my friends: Supplying to multinationals, buying from multinationals, and domestic firm performance
Görg, Holger; Seric, Adnan - Institut für Weltwirtschaft (IfW) - 2013
relationship with multinationals and their performance in terms of innovation and productivity. Quite uniquely, we also evaluate … the government or multinationals. We also find that domestic firms’ process innovation activity is only positively …
Persistent link: https://www.econbiz.de/10010886928
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Learning on the Quick and Cheap: Gains from Trade through Imported Expertise
Markusen, James R.; Rutherford, Thomas F. - Institut für Weltwirtschaft (IfW) - 2005
Gains from productivity and knowledge transmission arising from the presence of foreign firms has received a good deal of empirical attention, but micro-foundations for this mechanism are weak . Here we focus on production by foreign experts who may train domestic unskilled workers who work with...
Persistent link: https://www.econbiz.de/10010887019
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Organizational forms for global engagement of firms
Bougheas, Spiros; Görg, Holger - Institut für Weltwirtschaft (IfW) - 2008
Global engagement of firms can take a variety of forms. We argue that there are considerable advantages of developing models that allow for a wide set of alternatives of organizational form. We illustrate this firstly using plant level data which allows us to distinguish firms that serve only...
Persistent link: https://www.econbiz.de/10005818827
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Spillovers through backward linkages from multinationals: Measurement matters!
Barrios, Salvador; Görg, Holger; Strobl, Eric - Institut für Weltwirtschaft (IfW) - 2009
potentially problematic, as they depend on a number of restrictive assumptions, namely that (i) multinationals use domestically … produced inputs in the same proportion as imported inputs, (ii) multinationals have the same input sourcing behaviour as … domestic firms, irrespective of their country of origin, and (iii) the demand for locally produced inputs by multinationals is …
Persistent link: https://www.econbiz.de/10008478984
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Size effect, neighbour effect and peripheral effect in cross-border tax games
Liu, Xin - Institut für Weltwirtschaft (IfW) - 2014
This paper analyses a game theoretic model of tax competition in a system where tax authorities are revenue optimisers and countries are differentiated by size. The model accommodates more than two countries. In equilibrium, larger countries set higher tax rates non-cooperatively. By applying...
Persistent link: https://www.econbiz.de/10010956103
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Interjurisdictional competition and the efficiency of the public sector: The triumph of the market over the state?
Rauscher, Michael - Institut für Weltwirtschaft (IfW) - 1996
It has been argued in the literature that, interjurisdictional competition forces the public sector to increase its efficiency and thus helps to tame Leviathan governments. The paper addresses this hypothesis by means of a simple taxcompetition model with a Leviathan state. It is seen that the...
Persistent link: https://www.econbiz.de/10009276585