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Aligning Profit Taxation with Value Creation
Richter, Wolfram F. - 2019
The OECD seeks to align transfer pricing and profit taxation with value creation but fails to provide a clear definition. This paper argues that value creation requires international cooperation and that the profit tax base should therefore be allocated according to standards commonly considered...
Persistent link: https://www.econbiz.de/10012872065
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Backward Versus Forward Integration of Firms in Global Value Chains
Egger, Peter; Erhardt, Katharina; Masllorens, Gerard - 2021
model of vertical integration in a supplier-producer relationship that is rooted in the property-rights theory to learn …
Persistent link: https://www.econbiz.de/10013224089
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What Happened to U.S. Business Dynamism?
Akcigit, Ufuk - 2019
In the past several decades, the U.S. economy has witnessed a number of striking trends that indicate a rising market concentration and a slowdown in business dynamism. In this paper, we make an attempt to understand potential common forces behind these empirical regularities through the lens of...
Persistent link: https://www.econbiz.de/10012861420
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On the Productivity Advantage of Cities
Jacob, Nick - 2020
Total Factor Productivity (TFP), the empirical evidence on agglomeration externalities rests on measures obtained using firm … suggests that the revenue productivity advantage of denser areas is mainly driven by higher prices charged rather than …-level differences in productivity across space …
Persistent link: https://www.econbiz.de/10012834899
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Productivity and Tax Evasion
Dabla-Norris, Era - 2020
this paper, we investigate whether higher productivity causally leads to lower tax evasion. We first present stylized facts … emerging and developing economies. Our results suggests that productivity improvements by firms can lead to lower tax evasion …
Persistent link: https://www.econbiz.de/10012844421
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Firms and Economic Performance : A View from Trade
Bonfiglioli, Alessandra - 2019
We use transaction-level US import data to compare firms from virtually all countries in the world competing in a single destination market. Guided by a simple theoretical framework, we decompose countries. market shares into the contribution of the number of firm-products, their average...
Persistent link: https://www.econbiz.de/10012892143
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Sales and Markup Dispersion : Theory and Empirics
Mrazova, Monika - 2019
We derive exact conditions relating the distributions of firm productivity, sales, output, and markups to the form of … Marginal Revenue): it is necessary and sufficient for the distributions of productivity and sales to have the same form …
Persistent link: https://www.econbiz.de/10012892151
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Peer Effects in Product Adoption
Bailey, Michael - 2019
We study the nature of peer effects in the market for new cell phones. Our analysis builds on de-identified data from Facebook that combine information on social networks with information on users’ cell phone models. To identify peer effects, we use variation in friends’ new phone...
Persistent link: https://www.econbiz.de/10012867874
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Urbanization, Productivity Differences and Spatial Frictions
Arcalean, Calin - 2019
productivity differences and internal trade frictions. We show that even in the absence of the typical externalities studied in the … relative to that chosen by a planner. In particular, optimal urbanization exceeds decentralized levels when productivity … closer to optimal policies than decentralized allocations whenever productivity differences in non-traded sectors are either …
Persistent link: https://www.econbiz.de/10012871753
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Marriage Premium with Productivity Heterogeneity
Bonilla, Roberto - 2019
marriage premium within a given productivity group, as well as a clear ranking of premia across different groups. We find …
Persistent link: https://www.econbiz.de/10012861383