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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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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
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Does FDI spur innovation, productivity and knowledge sourcing byincumbent firms? Evidence from manufacturing industry in Estonia
Vahter, Priit - William Davidson Institute <Ann Arbor, Mich.> - 2010
Does FDI affect productivity growth, innovation, and knowledge sourcing activities ofdomestic firms? This study employs detailed firm-level panel-data from Estonia’smanufacturing sector to investigate different channels through which FDI can affectdomestic firms. I use instrumental variables...
Persistent link: https://www.econbiz.de/10009360488
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Direct and Indirect Effects of FDI inEmerging European Markets:A Survey and Meta-analysis
Hanousek, Jan; Kočenda, Evžen; Maurel, Mathilde - William Davidson Institute <Ann Arbor, Mich.> - 2010
We review a large body of literature dealing with the effects of Foreign Direct Investment(FDI) on economies during their transformation from a command economic systemtoward a market system. We report the results of a meta-analysis based on the literatureon externalities from FDI. The studies on...
Persistent link: https://www.econbiz.de/10009360490
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Regional Determinants of FDI Distribution in Poland
Chidlow, Agnieszka; Young, Stephen - William Davidson Institute <Ann Arbor, Mich.> - 2008
In this paper we examine the location determinants of the inflow of Foreign Direct Investment (FDI)into Poland, at a regional level. Using survey data from an online questionnaire in February 2005and a multinomial logit model incorporating the investor’s specific characteristics, we show...
Persistent link: https://www.econbiz.de/10009360510
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Does FDI Work as a Channel for R&D Spillovers? Evidence Based on Swedish Data
Braconier, Henrik; Ekholm, Karolina; Knarvik, Midelfart; … - Institutet för Näringslivsforskning (IFN) - 2001
Multinational enterprises (MNEs) are important in transmitting technology across national borders. Not only do they allow for transfer of technology within the firm, but it is also believed that they are important channels for international R&D spillovers as well. This paper analyzes empirically...
Persistent link: https://www.econbiz.de/10005207055
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Does Foreign Direct Investment Replace Home Country Investment? The Effect of European Integration on the Location of Swedish Investment
Braunerhjelm, Pontus; Oxelheim, Lars - Institutet för Näringslivsforskning (IFN) - 1999
The purpose of this paper is to examine the effects of European integration on the location of investments by Swedish multinational corporations (MNCs). Evidence is presented about the extent to which European integration has attracted investment by Swedish MNCs, and whether foreign direct...
Persistent link: https://www.econbiz.de/10005190622