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Consequences of the New UK Tax Exemption System : Evidence from Micro-Level Data

Egger, Peter H. - 2012

Until 2009, the United Kingdom operated a system of worldwide taxation. Taxation of foreign income was deferred until repatriated as dividends, leaving UK-owned multinational firms the possibility of avoiding UK taxation by delaying dividend payments and keeping earnings abroad. In 2009, the UK...

Persistent link: https://www.econbiz.de/10013100015

Trade, Wages, and Profits

Egger, Hartmut - 2012

This paper formulates a structural empirical model of heterogeneous firms whose workers exhibit fair-wage preferences, leading to a link between a firm's operating profits and wages of workers employed by this firm. We estimate the parameters of the model in a data-set of five European...

Persistent link: https://www.econbiz.de/10013101194

Unobserved Tax Avoidance and the Tax Elasticity of FDI

Egger, Peter H. - 2014

This paper investigates the tax responsiveness of multinational firms' investment decisions in foreign countries, distinguishing firms that are able to avoid taxes (avoiders) from those that are not (non-avoiders). From a theoretical point of view, the tax responsiveness of firms crucially...

Persistent link: https://www.econbiz.de/10013048888

Panel Data Gravity Models of International Trade

Baltagi, Badi H. - 2014

One of the oldest and largest literatures in empirical economics is concerned with the estimation of demand and supply … structure of the data. This chapter is concerned with a host of issues that arise with the estimation of such models, respecting … their panel econometric generic structure. The issues covered range from the estimation of double-indexed versus higher …

Persistent link: https://www.econbiz.de/10013058498

Contagious Exporting and Foreign Ownership : Evidence from Firms in Shanghai Using a Bayesian Spatial Bivariate Probit Model

Baltagi, Badi H. - 2018

. These findings are established through the estimation of a spatial bivariate probit model …

Persistent link: https://www.econbiz.de/10012916953

Endogenous Product Versus Process Innovation and a Firm's Propensity to Export

Becker, Sascha O. - 2015

This paper provides an empirical analysis of the effects of new product versus process innovations on export propensity at the firm level. Product innovation is a key factor for successful market entry in models of creative destruction and Schumpeterian growth. Process innovation helps securing...

Persistent link: https://www.econbiz.de/10012750419

Do Fiscal Transfers Alleviate Business Tax Competition? Evidence from Germany

Egger, Peter H.; Koethenbuerger, Marko; Smart, Michael - 2021

The paper empirically analyzes the incentive effects of equalizing transfers on business tax policy by exploiting a natural experiment in the state of Lower Saxony which changed its equalization formula as of 1999. We resort to within-state and across-state difference-in-difference estimates to...

Persistent link: https://www.econbiz.de/10013317157

Corporate Taxation and Multinational Activity

Egger, Peter H.; Loretz, Simon; Pfaffermayr, Michael; … - 2021

This paper assesses the impact of corporate taxation on multinational activity. A numerically solvable general equilibrium model of trade and multinational firms is used to incorporate the following components of corporate taxation: parent and host country statutory corporate tax rates,...

Persistent link: https://www.econbiz.de/10013317492