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The Effects of Foreign Aid on Refugee Flows
Dreher, Axel; Fuchs, Andreas; Langlotz, Sarah - 2018
This article analyzes whether foreign aid affects the net flows of refugees from recipient countries. Combining refugee data on 141 origin countries over the 1976-2013 period with bilateral Official Development Assistance data, we estimate the causal effects of a country’s aid receipts on both...
Persistent link: https://www.econbiz.de/10011815778
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Policies against Human Trafficking: The Role of Religion and Political Institutions
Potrafke, Niklas - 2013
I investigate empirically the role of religion and political institutions in policies against human trafficking, using the new 3P Anti-trafficking Policy Index. The dataset contains 175 countries. The results show that governments in countries with Christian majorities implement stricter...
Persistent link: https://www.econbiz.de/10010317039
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On the political economy of high skilled migration and international trade
Bougheas, Spiros; Nelson, Douglas R. - 2012
We develop a two-country, two-sector model with a continuum of workers to address the link between migration and trade where policy is determined by a simple referendum. In particular, we address two questions. First, are states already in free trade areas more likely to support full integration...
Persistent link: https://www.econbiz.de/10010283588
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International energy technology transfers for climate change mitigation: what, who, how, why, when, where, how much and the implications for international institutional architectu...
Brewer, Thomas L. - 2008
The goal of the paper is to expand and refine the international technology transfer negotiating and analytic agendas … international transfers of energy technologies that can be used to mitigate climate change. Among the questions on that agenda are …, why, when, where. These aspects of international technology transfer vary significantly among three existing institutional …
Persistent link: https://www.econbiz.de/10010264445
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Tax Strategy Disclosure: A Greenwashing Mandate
Bilicka, Katarzyna A.; Casi, Elisa; Seregni, Carol; … - 2022
Firms constantly face new and more stringent tax disclosure requirements and, increasingly, paying a fair share of tax is seen as part of corporate social responsibility. In this paper, we investigate whether mandating qualitative tax disclosure leads to intended outcomes, using, as an exogenous...
Persistent link: https://www.econbiz.de/10013266717
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Qualitative Information Disclosure : Is Mandating Additional Tax Information Disclosure Always Useful?
Bilicka, Katarzyna Anna; Casi-Eberhard, Elisa; Seregni, … - 2021
Firms are facing progressively more stringent tax disclosure requirements. In this paper, we examine whether increased qualitative tax transparency leads to intended outcomes using, as an exogenous shock, the 2016 UK reform that mandated the disclosure of a tax strategy for firms above a certain...
Persistent link: https://www.econbiz.de/10013231964
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Transfer Pricing: Roles and Regimes
Nielsen, Søren Bo - 2014
Against a background of rather mixed evidence about transfer pricing practices in multinational enterprises (MNEs) and varying attitudes on the part of tax authorities, this paper explores how multiple aims in transfer pricing can be pursued across four different transfer pricing regimes. A MNE...
Persistent link: https://www.econbiz.de/10010352426
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Aligning profit taxation with value creation
Richter, Wolfram F. - 2019
definition. This paper argues that value creation requires international cooperation and that the profit tax base should … claim that current rules of international profit taxation are aligned with value creation is rejected. If anything, the OECD …
Persistent link: https://www.econbiz.de/10012018280
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Revisiting the OLI paradigm: The institutions, the state, and China's OFDI
Liang, Hao; Ren, Bing; Zhu, Haikun - 2011
We propose a modified theoretical framework based on John Dunning's classical OLI paradigm in the international …
Persistent link: https://www.econbiz.de/10010278890
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Granting Market Countries the Right to Tax Profit without Physical Nexus
Richter, Wolfram F. - 2022
More than 130 countries have accepted the OECD invitation to reform the taxation of multinational enterprises (MNEs). One of two reform pillars aims at granting market countries the right to tax supernormal ("residual") profit without requiring physical nexus. This paper examines the method of...
Persistent link: https://www.econbiz.de/10013177590