Showing 1 - 10 of 115
patterns of firms within the same sector. Helpman, Melitz and Yeaple (2005) develop a model in which innate productivity … allows us to compare productivity over the entire distribution. Our results show robust support for the prediction from …
Persistent link: https://www.econbiz.de/10005097979
Despite the continuing political interest in the usefulness of tax competition and tax coordination as well as the wealth of theoretical analyses, it still remains open whether or when tax competition is harmful. Moreover, the influence of tax differentials on multinationals' decisions is still...
Persistent link: https://www.econbiz.de/10005097490
This paper investigates whether the size of multinationals? real investments in a high-tax country is affected by profit shifting activities. A simple theoretical analysis shows that tax rates abroad impact the cost of capital in the presence of profit shifting activities of multinational...
Persistent link: https://www.econbiz.de/10005098280
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
decrease of labor productivity at domestic firms, which is a negative effect. The main purpose of this paper is to estimate …, where the latter is estimated alternatively as labor productivity and as exports. FDI notably increases both labor … productivity and export volumes. Second, we look for spillover or indirect effects. There is statistical evidence that the levels …
Persistent link: https://www.econbiz.de/10005098103
productivity but the combination of IT and decentralization does not yield a productivity premium. Contrarily, for the sample of … larger firms, the results show that the productivity of IT depends positively on decentralization. The findings suggest that …
Persistent link: https://www.econbiz.de/10010957612
?intensive firms. Comparing the impacts on productivity and wage costs shows that ICT raise the profitability of training high …
Persistent link: https://www.econbiz.de/10005097535
deepening and innovation for productivity. We employ a model that takes into account that innovation and ICT use may be … productivity appears to be of the same order of magnitude in the two countries. However, the direct impacts of innovation on multi …-factor productivity seems to be more robust for Germany than for the Netherlands. …
Persistent link: https://www.econbiz.de/10005097585
estimates for an extended production function framework reveal significant productivity effects of ICT in the German service … productivity differentials between firms. …
Persistent link: https://www.econbiz.de/10005097592
manufacturing productivity growth. There is no strong evidence in the literature on the existence of such link. Our work, however … productivity using firm-level data. First, a broader definition of innovation input is used in which research and development is …
Persistent link: https://www.econbiz.de/10005097608