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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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Measuring distortions in international markets: Below-market finance
OECD - 2021
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
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Measuring distortions in international markets : the semiconductor value chain
OECD - 2019
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
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Measuring distortions in international markets : the aluminium value chain
OECD - 2019
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
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Government support in industrial sectors : A synthesis report
OECD - 2023
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
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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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Measuring distortions in international markets: The rolling-stock value chain
OECD - 2023
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
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Measuring distortions in international markets: Below-market energy inputs
OECD - 2023
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
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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