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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

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

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

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

Foreign Direct Investments in Southeast Asia

Sjöholm, Fredrik - Institutet för Näringslivsforskning (IFN) - 2013

Foreign direct investment has been of great importance in economic growth and global economic integration over the last decades. South East Asia has been part of this development with rapidly increasing inflows of FDI. However, there are large variations over time and between countries in the...

Persistent link: https://www.econbiz.de/10010818501

Globalization and the SMEs: Prospects for the 1990s

Braunerhjelm, Pontus - Institutet för Näringslivsforskning (IFN) - 1992

No abstract.

Persistent link: https://www.econbiz.de/10010818536

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

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

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

FDI and Job Creation in China

Karlsson, Sune; Lundin, Nannan; Sjöholm, Fredrik; He, Ping - Institutet för Näringslivsforskning (IFN) - 2007

This paper examines the effect of FDI on job creation in the Chinese manufacturing sector. As one of the world’s largest recipients of FDI, China has arguably benefited from foreign multinational enterprises in various respects. However, one of the main challenges for China, and other...

Persistent link: https://www.econbiz.de/10005645395