potentially negative profits at home. In addition, similar incentives exist to transfer the IP to a jurisdiction where tax rates …

labor market effects of offshoring. While theory focuses on one-sector or two-sector models, empirical studies exploit … variation in offshoring across a large number of industries, typically including a linear offshoring term in the analysis …. Thereby, these studies implicitly assume a monotonic relationship between offshoring and labor market outcomes and ignore …

divergence between origin-based and destination-based taxes is stronger when the incentives for consumers’ tax …

rates which affect multinational firms directly and focuses on provisions and incentives which relate to the profits and … investments of such firms directly. It survey positive as well as normative principles of such taxation and incentives, relates to …