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Can Unemployment Insurance Spur Entrepreneurial Activity?

Schoar, Antoinette; Hombert, Johan; Sraer, David; … - National Bureau of Economic Research (NBER) - 2014

We study a large-scale French reform that provided generous downside insurance for unemployed individuals starting a business. We study whether this reform affects the composition of people who are drawn into entrepreneurship. New firms started in response to the reform are, on average, smaller,...

Persistent link: https://www.econbiz.de/10011085487

Taxes, Technology Transfer, and the R&D Activities of Multinational Firms

Hines, James R. Hines, Jr. - National Bureau of Economic Research (NBER) - 1994

Multinational firms that use domestic technologies in foreign locations are required to pay royalties from foreign users to domestic owners. Foreign governments often tax these royalty payments. High royalty tax rates raise the cost of imported technologies. This paper examines the effect of...

Persistent link: https://www.econbiz.de/10005830692

The Value-Added Tax Reform Puzzle

Harrison, Ann E.; Cai, Jing - National Bureau of Economic Research (NBER) - 2011

We explore the impact of a tax reform in some provinces of China which eliminated the value-added tax on some investment goods. While the goal of the experiment was to encourage upgrading of technology, our results suggest that there was no evident increase overall in fixed investment, and...

Persistent link: https://www.econbiz.de/10009325535

Separating the Opposing Effects of Bilateral Tax Treaties

Blonigen, Bruce A.; Oldenski, Lindsay; Sly, Nicholas - National Bureau of Economic Research (NBER) - 2011

double taxation relief. However, BTTs also typically contain provisions that facilitate sharing of tax information between … separately estimate the impacts of double-taxation relief and sharing of tax information on investment behavior of US …

Persistent link: https://www.econbiz.de/10009328101

The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates

Shackelford, Douglas A.; Markle, Kevin S. - National Bureau of Economic Research (NBER) - 2013

international tax policy debates and expand scholars' understanding about the taxation of multinationals. …

Persistent link: https://www.econbiz.de/10010969394

Political Risk Spreads

Bekaert, Geert; Harvey, Campbell; Lundblad, Christian; … - National Bureau of Economic Research (NBER) - 2014

We introduce a new, market-based and forward looking measure of political risk derived from the yield spread between a country's U.S. dollar debt and an equivalent U.S. Treasury bond. We explain the variation in these sovereign spreads with four factors: global economic conditions,...

Persistent link: https://www.econbiz.de/10010951038

Consumption and Cash-Flow Taxes in an International Setting

Auerbach, Alan; Devereux, Michael P. - National Bureau of Economic Research (NBER) - 2013

We model the effects of consumption-type taxes which differ according to the base and location of the tax. Our model incorporates a multinational producing and selling in two countries with three sources of rent, each in a different location: a fixed basic production factor (located with initial...

Persistent link: https://www.econbiz.de/10010821879

International Taxation and Cross-Border Banking

Huizinga, Harry; Voget, Johannes; Wagner, Wolf - National Bureau of Economic Research (NBER) - 2012

This paper examines empirically how international taxation affects the volume and pricing of cross-border banking … activities for a sample of banks in 38 countries over the 1998-2008 period. International double taxation of foreign-source bank … income is found to reduce banking-sector FDI. Furthermore, such taxation is almost fully passed on into higher interest …

Persistent link: https://www.econbiz.de/10010822022

Corporate Taxes and Internal Borrowing within Multinational Firms

Egger, Peter H.; Keuschnigg, Christian; Merlo, Valeria; … - National Bureau of Economic Research (NBER) - 2012

This paper develops a theoretical model of multinational firms with an internal capital market. Main reasons for the emergence of such a market are tax avoidance through debt shifting and the existence of institutional weaknesses and financial frictions across host countries. The model serves to...

Persistent link: https://www.econbiz.de/10010785588

Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms

Serrato, Juan Carlos Suárez; Zidar, Owen - National Bureau of Economic Research (NBER) - 2014

This paper estimates the incidence of state corporate taxes on the welfare of workers, landowners, and firm owners using variation in state corporate tax rates and apportionment rules. We develop a spatial equilibrium model with imperfectly mobile firms and workers. Firm owners may earn profits...

Persistent link: https://www.econbiz.de/10011082677

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