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Internationalization Strategies of Multi-Product Firms : The Role of Technology
Baumgarten, Daniel - 2020
product-level. We find that the most productive firms sell core varieties via foreign direct investment (FDI) and export …
Persistent link: https://www.econbiz.de/10012825997
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From Separate Accounting to Formula Apportionment : Analysis in a Dynamic Framework
Radulescu, Doina Maria - 2021
will be different for the two firm types. This in turn will affect the investment incentives and distort capital and labour …
Persistent link: https://www.econbiz.de/10013316813
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The Structure of Multinational Firms' International Activities
Davies, Ronald B. - 2020
data suggests a dominant role for horizontal investment. We conclude with a discussion of the challenge that intangibles …
Persistent link: https://www.econbiz.de/10012839765
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Investor-State Dispute Settlement and Multinational Firm Behavior
Schjelderup, Guttorm - 2020
investment reduces the market distortion, it will also make potential compensations larger. Consequently, potential compensations … to a foreign investor do not imply a zero-sum game. ISDS may decrease domestic welfare, in particular if the investment …
Persistent link: https://www.econbiz.de/10012823148
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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
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Exports, foreign direct investment and the costs of corporate taxation
Keuschnigg, Christian - 2007
This paper develops a model of a monopolistically competitive industry with extensive and intensive business investment … and shows how these margins respond to changes in average and marginal corporate tax rates. Intensive investment refers to … the size of a firm's capital stock. Extensive investment refers to the firm's production location and reflects the trade …
Persistent link: https://www.econbiz.de/10010264223
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Dynamic Mergers Effects on R&D Investments and Drug Development Across Research Phases in the Pharmaceutical Industry
Siebert, Ralph - 2020
sufficient investment is left after mergers to further develop firms' internal drug development capability. We evaluate the …
Persistent link: https://www.econbiz.de/10012833741
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Negative Intra-Group Externalities in Two-Sided Markets
Belleflamme, Paul; Toulemonde, Eric - 2021
Two types of agents interact on a pre-existing free platform. Agents value positively the presence of agents of the other type but may value negatively the presence of agents of their own type. We ask whether a new platform can find fees and subsidies so as to divert agents from the existing...
Persistent link: https://www.econbiz.de/10013317024
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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
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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