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Unilateral Tax Reform : Border Adjusted Taxes, Cash Flow Taxes, and Transfer Pricing
Bond, Eric W. - 2019
We study the economic effects of unilateral adoption of corporate tax policies that include destination-based taxes and/or cash ow taxes in a heterogeneous agent model in which multinational firms can endogenously shift income between countries using transfer prices. Standard pass through...
Persistent link: https://www.econbiz.de/10012892263
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Transfer Pricing and the Arm's Length Principle Under Imperfect Competition
Choi, Jay Pil - 2019
sourcing incentives. We also develop a novel theory of vertical foreclosure as an equilibrium outcome of strategic transfer …
Persistent link: https://www.econbiz.de/10012892268
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Debt Shifting and Transfer Pricing in a Volatile World
Comincioli, Nicola; Panteghini, Paolo; Vergalli, Sergio - 2021
In this article we introduce a stochastic model with a multinational company (MNC) that exploits tax avoidance practices. We focus on both transfer pricing (TP) and debt shifting (DS) activities and show how their optimal level is chosen by the shareholders. In addition, we perform an extensive...
Persistent link: https://www.econbiz.de/10013251265
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Do Multinationals Transplant Their Business Model?
Marin, Dalia - 2019
What determines whether or not multinational firms transplant the mode of organisation to other countries? We embed the … theory of knowledge hierarchies in an industry equilibrium model of monopolistic competition to examine how the economic … test the theory with original and matched parent and affiliate data on the level of decentralization of 660 Austrian and …
Persistent link: https://www.econbiz.de/10012860290
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Efficient Taxation of Fuel and Road Use
Bjertnæs, Geir H. - 2020
This study calculates efficient taxes on gasoline and road use designed to combat driving related externalities when motorists avoid taxes due to an excessive economic driving-style. The efficient tax on gasoline is reduced below the Pigouvian rate due to such avoidance. The current US tax rate...
Persistent link: https://www.econbiz.de/10012844204
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Non-Competitive Wage-Setting as a Cause of Unfriendly and Inefficient Leadership
Dur, Robert - 2019
This paper develops a simple economic model to examine how leadership styles in organizations depend on the prevailing wage-setting conditions for workers. In particular, we examine a leader who can - in addition to the use of monetary incentives - motivate a worker by adopting leadership styles...
Persistent link: https://www.econbiz.de/10012861392
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Economic Geography and the Efficiency of Environmental Regulation
Hollingsworth, Alex; Jaworski, Taylor; Kitchens, Carl; … - 2022
We develop a spatial equilibrium model to evaluate the efficiency and distributional impacts of the leading air quality …
Persistent link: https://www.econbiz.de/10013293305
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Inefficiency in Social Security Trust Funds Forecasts
Lahiri, Kajal; Zhang, Junyan; Zhao, Yongchen - 2021
We examine forecast accuracy and efficiency of the Social Security Administration’s projections for cost rate, trust …
Persistent link: https://www.econbiz.de/10013313449
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Efficiency and Equity : A General Equilibrium Analysis of Rent-Seeking
Heijdra, Ben J.; Heijnen, Pim - 2021
inequity). This tradeoff between efficiency and equity is the primary focus of this paper. We investigate how the distribution …
Persistent link: https://www.econbiz.de/10013322787
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Efficient Level of Seps Licensing
Langus, Gregor; Lipatov, Vilen - 2022
We study the question whether a holder of standard essential patents (SEPs) should be allowed to choose the level in the value chain at which to offer a FRAND license to its SEPs. We give a pos-itive answer to this question for two reasons. First, the SEP holder and the social planner tend to...
Persistent link: https://www.econbiz.de/10013300871