Showing 1 - 10 of 65
This paper investigates whether the size of multinationals? real investments in a high-tax country is affected by …
Persistent link: https://www.econbiz.de/10005098280
tax differentials on multinationals' decisions is still insufficiently analyzed. Thus, economists have increasingly …
Persistent link: https://www.econbiz.de/10005097490
This paper tests some of the predictions of recent advances in trade theory that have focused on different trade patterns of firms within the same sector. Helpman, Melitz and Yeaple (2005) develop a model in which innate productivity differences between firms determine the degree of...
Persistent link: https://www.econbiz.de/10005097979
Since the mid-1990s, countries offering tax systems that facilitate international tax avoidance and evasion have been facing growing political pressure to comply with the internationally agreed standards of exchange of tax information. Using data of German investments in tax havens, we find...
Persistent link: https://www.econbiz.de/10011188608
In diesem Beitrag wird der Einfluß der Strucktur kollektiver Lohnverhandlungen auf ausfließende Direktinvestitionen analysiert. Verwendet werden Daten von 19 OECD-Ländern für die Jahre 1980, 1990 und 1994. Der Zentralisations- und der Koordinationsgrad der Lohnverhandlungen haben einen...
Persistent link: https://www.econbiz.de/10005098439
Diese Studie untersucht den Einfluss des Tarifvertragssystems auf die Entscheidung von Unternehmen, im Ausland zu investieren. Ein Lohnverhandlungsmodell zeigt, dass produktive Unternehmen durch Flächentarifverträge im Heimatland begünstigt werden und seltener im Ausland investieren als bei...
Persistent link: https://www.econbiz.de/10005097666
In this paper we investigate the effects of region and industry?wide spillovers from foreign direct investment (FDI) on the volumes of export of Ukrainian manufacturing firms, using unpublished panel data from 1996?2000. Economic theory suggests that FDI has direct and indirect effects on firm?s...
Persistent link: https://www.econbiz.de/10005098209
I provide evidence on the group structures of multinationals and analyze to what extent these structures are tax …/subordinate relationship of subsidiaries, multinationals can often influence their total tax burden, especially regarding the repatriation of …
Persistent link: https://www.econbiz.de/10010985607
German multinationals' direct investments abroad and of foreign multinationals' investments in Germany from 1996 till 2008. A …
Persistent link: https://www.econbiz.de/10010985677
This paper investigates whether transfer pricing of intrafirm sales within multinationals represents an important …, is used to obtain empirical implications. The empirical analysis, based on a panel of German multinationals, considers …
Persistent link: https://www.econbiz.de/10005097486