Showing 1 - 10 of 1,192
light on interdependencies that are brought about by (horizontal) trade in final goods and (vertical) trade in intermediate …
Persistent link: https://www.econbiz.de/10012771644
This paper examines location choices of multinational enterprises (MNEs). We particularly focus on the consequences of double taxation treaties (DTTs) and corporate profit taxes on the probability to choose a location. DTTs have become a key policy instrument used by countries to regulate...
Persistent link: https://www.econbiz.de/10012924353
Persistent link: https://www.econbiz.de/10013202786
This paper uses micro-data from the World Bank Investment Climate Surveys 2002-2006 to investigate how foreign … firm will export or import. Foreign ownership has a large positive impact on the likelihood to engage in direct trade but a … negative effect on the likelihood to trade through intermediaries; the effects vary across upper and lower middle income …
Persistent link: https://www.econbiz.de/10013078522
in FDI decisions have been provided for goods manufacturing by utilizing physical distance-based measures of trade costs …
Persistent link: https://www.econbiz.de/10013315967
Using a large international firm-level data set, we estimate separate effects of host and parent country taxation on the location decisions of multinational firms. Both types of taxation are estimated to have a negative impact on the location of new foreign subsidiaries. In fact, the impact of...
Persistent link: https://www.econbiz.de/10013316424
Using a detailed and large data set on cross-border merger and acquisitions we discuss the relationship between theory and observed empirical characteristics: (i) most FDI is in the form of M&As, (ii) firms engaged in M&As seem to be 'market-seeking', (iii) M&As come in waves (the most recent...
Persistent link: https://www.econbiz.de/10013317375
equilibrium model of trade and multinational firms is used to incorporate the following components of corporate taxation: parent …
Persistent link: https://www.econbiz.de/10013317492
Persistent link: https://www.econbiz.de/10011961327
In this study, we estimate the impacts of differences in international tax rates on the probability of choosing a location for an affiliate of a multinational firm. In particular, we distinguish between the tax sensitivity of Greenfield and M&A investments. Based on a novel firm-level dataset on...
Persistent link: https://www.econbiz.de/10013094651