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Coinsurance vs. Copayments : Reimbursement Rules for a Monopolistic Medical Product with Competitive Health Insurers

Cremer, Helmuth; Lozachmeur, Jean-Marie - 2021

This paper studies a market for a medical product in which there is perfect competition among health insurers, while the good is sold by a monopolist. Individuals differ in their severity of illness and there is ex post moral hazard. We consider two regimes: one in which insurers use coinsurance...

Persistent link: https://www.econbiz.de/10013221173

Anti Profit-Shifting Rules and Foreign Direct Investment

Buettner, Thiess; Overesch, Michael; Wamser, Georg - 2014

investment (FDI). Using a unique dataset which allows us to observe the worldwide activities of a large panel of multinational …, compared with the unrestricted case, in the presence of a typical thin-capitalization rule, the tax-rate sensitivity of FDI is … level of FDI in high-tax countries. Regulations of transfer pricing, however, are not found to exert significant effects on …

Persistent link: https://www.econbiz.de/10010352439

The effects of taxation on the location decision of multinational firms: M&A vs. Greenfield investments

Hebous, Shafik; Ruf, Martin; Weichenrieder, Alfons J. - 2010

M&A investments. Based on a novel firm-level dataset on German outbound FDI, we find evidence that location decisions of … finding is consistent with a (partial) capitalisation of taxes in the acquisition price when the FDI project takes the form of …

Persistent link: https://www.econbiz.de/10010277219

Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK

Langenmayr, Dominika - 2020

In 2009, the United Kingdom abolished the taxation of profits earned abroad and introduced a territorial tax system. Under the territorial system, firms have strong incentives to shift profits abroad. Using a difference-in-differences research design, we show that profits of UK subsidiaries in...

Persistent link: https://www.econbiz.de/10012842969

Quality Versus Quantity - The Composition Effect of Corporate Taxation on Foreign Direct Investment

Becker, Johannes; Fuest, Clemens - 2021

This paper studies corporate taxation in a model where foreign investment of firms may affect the profitability of the investor firm's domestic activities. In this framework, corporate taxes distort the quality, not just the quantity of foreign direct investment flows. High-tax countries may see...

Persistent link: https://www.econbiz.de/10013316809

Taxing Multinational Enterprises : A Theory-Based Approach to Reform

Richter, Wolfram F. - 2022

Almost 140 countries have agreed to reallocate the rights to tax international corporate profits and to introduce minimum tax rates. The agreed plan is the product of pragmatism and a search for consensus, but ambitious. It includes steps towards unitary taxation to be established by a...

Persistent link: https://www.econbiz.de/10014241194

Taxes, Profit Shifting, and the Real Activities of Mnes : Evidence from Corporate Tax Notches

Hansen, Jaqueline; Merlo, Valeria; Wamser, Georg - 2023

We exploit exogenous variation in tax notches created by controlled foreign corporation (CFC) rules to better understand the profit-shifting behavior of multinational enterprises (MNEs) and its consequences for real activity. Using new data on CFC rules and information on direct parent-affiliate...

Persistent link: https://www.econbiz.de/10014345628

Endogenous Timing and the Taxation of Discrete Investment Choices

Panteghini, Paolo - 2002

This article discusses the effects of taxation on the discrete choice of alternative projects. In particular, it is shown that if taxation affects the optimal timing of irreversible investment, then the discrete choice is distorted as well. This result has both methodological and political...

Persistent link: https://www.econbiz.de/10010315345

The Impact of NAFTA on Prices and Competition : Evidence from Mexican Manufacturing Plants

Kikkawa, Ayumu Ken - 2019

This paper assesses the impact of the North American Free Trade Agreement on Mexican manufacturing plantsâ€™ prices and markups. We distinguish between Mexican goods that are exported and those sold domestically, and decompose their prices separately into markups and marginal costs. We then...

Persistent link: https://www.econbiz.de/10012867011

A Revealed Preference Approach to Understanding Corporate Governance Problems: Evidence from Canada

Chirinko, Robert S.; Schaller, Huntley - 2002

By studying the gap between the discount rates used by executives and shareholders, we assess the extent to which governance problems distort firm behavior. The estimation strategy recovers discount rates used by executives from the pattern of their actual investment spending. Our empirical work...

Persistent link: https://www.econbiz.de/10010315670

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