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Persistent link: https://www.econbiz.de/10003496828
This paper uses the Bad News Principle to study how the ability of multinationals to shift profits by transfer pricing affects both the timing of foreign direct investment decisions and government tax policy. A main finding of the paper is that if countries compete to attract foreign direct...
Persistent link: https://www.econbiz.de/10011507839
Persistent link: https://www.econbiz.de/10003364834
In this article we study start-up investments in developing countries. Using a representative firm, we wonder how relevant are the effects of taxation and risk on new business activities. It is worth noting that developing countries are usually characterized by three main characteristics....
Persistent link: https://www.econbiz.de/10014502465