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Institutions and Offshoring Decision
Nicolini, Marcella - 2021
Several papers have proven that the institutional environment of the receiving country can influence the choice to establish an FDI. Property rights theory suggests that contract enforcement matters differentially across sectors. This paper is the first attempt to test whether institutions...
Persistent link: https://www.econbiz.de/10013316890
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Profit Shifting in the EU : Evidence from Germany
Weichenrieder, Alfons J. - 2021
The paper considers profit shifting behavior using data on German inbound and outbound FDI. It finds an empirical correlation between the home country tax rate of a parent and the net of tax profitability of its German affiliate that is consistent with profit shifting behavior. For profitable...
Persistent link: https://www.econbiz.de/10013316976
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Do Multinational Firms Use Tax Havens to the Detriment of Other Countries?
Dharmapala, Dhammika - 2020
The use of tax havens by multinational corporations (MNCs) has attracted increasing attention and scrutiny in recent years. This paper provides an exposition of the academic literature on this topic. It begins with an overview of the basic facts regarding MNCs' use of havens, which are...
Persistent link: https://www.econbiz.de/10012834357
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Switching from Worldwide to Territorial Taxation : Empirical Evidence of FDI Effects
Buettner, Thiess - 2019
This paper explores empirically whether and how FDI is affected if multinationals’ home countries change taxation of foreign earnings by switching from worldwide to territorial taxation. Our analysis employs data for German inbound FDI based on the ultimate investing country concept. We use a...
Persistent link: https://www.econbiz.de/10012892126
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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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China and the World Bank : How Contrasting Development Approaches Affect the Stability of African States
Gehring, Kai; Kaplan, Lennart C.; Wong, Melvin H.L - 2019
China’s development model challenges the approaches of traditional, Western donors like the World Bank. We argue that … analyze a broad range of subnational stability measures in Africa. Aid by both the World Bank and China does not increase …, while World Bank projects strengthen democratic values …
Persistent link: https://www.econbiz.de/10014033178
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Internationalization Strategies of Multi-Product Firms : The Role of Technology
Baumgarten, Daniel - 2020
High-performance firms typically have two features in common: i) they produce in more than one country and ii) they produce more than one product. In this paper, we analyze the internationalization strategies of multi-product firms at the product-level. We find that the most productive firms...
Persistent link: https://www.econbiz.de/10012825997
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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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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
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Foreign Ownership and Skillbiased Technological Change
Koch, Michael - 2019
Spain. To control for endogeneity bias due to selection into foreign ownership, we combine a difference …
Persistent link: https://www.econbiz.de/10012892251