Narrow search
Showing 1 - 10 of 160
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
Foreign Direct Investment and Employment: Home Country Experience in the United States and Sweden
Blomström, Magnus; Fors, Gunnar; Lipsey, Robert E. - Institutet för Näringslivsforskning (IFN) - 1997
We compare the relation between foreign affiliate production and parent employment in U.S. manufacturing multinationals with that in Swedish firms. U.S. multinationals appear to have allocated some of their more labor intensive operations selling in world markets to affiliates in developing...
Persistent link: https://www.econbiz.de/10005419511
Cover Image
The Foreign Operations of Swedish Manufacturing Firms: Evidence from a Survey of Swedish Multinationals 1998
Ekholm, Karolina; Hesselman, Marie - Institutet för Näringslivsforskning (IFN) - 2000
This paper presents the results of a survey of Swedish multinationals conducted in 1999. The survey was carried out in order to update an existing database on Swedish manufacturing firms with producing foreign affiliates collected by the Research Institute of Industrial Economics (IUI). The...
Persistent link: https://www.econbiz.de/10005645299
Cover Image
Domestic versus Cross-Border Acquisitions: Which Impact on the Target Frims' Performance?
Bertrand, Olivier; Zitouna, Habib - Institutet för Näringslivsforskning (IFN) - 2005
This paper investigates the effects of horizontal acquisitions on the performance of target firms in the 1990's. Using French manufacturing firm-level data, we examine two main indicators of performance: the profit and the productive efficieny. We distinguish domestic from cross-in-difference...
Persistent link: https://www.econbiz.de/10005645319
Cover Image
Foreign Operations of Swedish Manufacturing Firms - Evidence from the IUI Survey on Multinationals 2003
Hakkala, Katariina; Zimmermann, David - Institutet för Näringslivsforskning (IFN) - 2005
The paper serves as a documentation of the survey IUI has conducted on Swedish multinational firms (MNEs) in 2004. It describes recent trends in the operations of Swedish multinational firms participating in the survey and foreign direct investment (FDI) of Swedish firms in general. The survey...
Persistent link: https://www.econbiz.de/10005645356