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How Does Unethical Behavior Spread? Gender Matters!
Name, No; Goerg, Sebastian J.; Wasserka-Zhurakhovska, Lilia - 2023
Using an online experiment with two distinct dishonesty games, we analyze how dishonesty in men and women is influenced by either thinking or learning about the dishonesty of others in a related, but different situation. Thinking is induced by eliciting a belief about others’ dishonesty in a...
Persistent link: https://www.econbiz.de/10014358653
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The Structure of Multinational Firms' International Activities
Davies, Ronald B. - 2020
The structure of a multinational firm, that is how its affiliates relate to one another, is critical for understanding where multinationals locate, how policy affects them, and their resilience to localized shocks. Here, we review the two main structures: horizontal investments which replicate...
Persistent link: https://www.econbiz.de/10012839765
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Lifestyle Taxes in the Presence of Profit Shifting
Levaggi, Rosella - 2020
which also profit shifting is a serious issue. The international dimension of these markets may have a dramatic impact on … harder to impose significant lifestyle taxes. We also provide some insights about the effects that the international effort …
Persistent link: https://www.econbiz.de/10012839851
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Substitution Across Profit-Shifting Methods and the Impact on Thin Capitalization Rules
Eggert, Wolfgang - 2020
Thin capitalization rules limit firms' ability to deduct internal interest payments from taxable income, thereby restricting debt shifting activities of multinational firms. Since multinational firms can limit their tax liability in several ways, regulation of debt shifting may have an impact on...
Persistent link: https://www.econbiz.de/10012842972
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Transfer Pricing and the Arm's Length Principle Under Imperfect Competition
Choi, Jay Pil - 2019
sourcing incentives. We also develop a novel theory of vertical foreclosure as an equilibrium outcome of strategic transfer …
Persistent link: https://www.econbiz.de/10012892268
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Global Firms, National Corporate Taxes : An Evolution of Incompatibility
Hebous, Shafik - 2020
How did the rise of multinational enterprises (MNEs) put pressure on the prevailing international corporate tax … triggered unprecedented recent concerns about vulnerabilities in international tax arrangements and the taxation of MNEs? This …—with important tax ramifications. The fragility of international tax arrangements was present at the outset of designing …
Persistent link: https://www.econbiz.de/10012822491
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Investor-State Dispute Settlement and Multinational Firm Behavior
Schjelderup, Guttorm - 2020
This paper shows that Investor-State Dispute Settlements (ISDS) makes multinational firms more aggressive by increasing cost-reducing investments with the aim to enlarge the potential compensation an ISDS provision may offer. While a larger investment reduces the market distortion, it will also...
Persistent link: https://www.econbiz.de/10012823148
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Learning and Information Transmission within Multinational Corporations
Chen, Cheng - 2020
We propose that multinational firms learn about their profitability in a particular market by observing their performance in nearby markets. We first develop a model of firm expectations formation with noisy signals from multiple markets and derive predictions on expectations formation and...
Persistent link: https://www.econbiz.de/10012825991
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Do Multinationals Transplant Their Business Model?
Marin, Dalia - 2019
theory of knowledge hierarchies in an industry equilibrium model of monopolistic competition to examine how the economic … environment may affect the decision of multinational firms about transplanting the mode of organization to other countries. We … test the theory with original and matched parent and affiliate data on the level of decentralization of 660 Austrian and …
Persistent link: https://www.econbiz.de/10012860290
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Profit-Sharing Rules and the Taxation of Multinational Internet Platforms
Bloch, Francis - 2019
This paper analyzes taxation of an Internet platform attracting users from different jurisdictions. When corporate income tax rates are different in the two jurisdictions, the platform distorts prices and outputs in order to shift profit to the low-tax country. We analyze the comparative statics...
Persistent link: https://www.econbiz.de/10012861455