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Curriculum and Ideology
Cantoni, Davide; Chen, Yuyu; Yang, David; Yuchtman, Noam; … - 2021
We study the causal effect of school curricula on students’ stated beliefs and attitudes. We exploit a major textbook reform in China that was rolled out between 2004 and 2010 with the explicit intention of shaping youths’ ideology. To measure its effect, we present evidence from a novel...
Persistent link: https://www.econbiz.de/10013315604
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Leaders as Role Models for the Voluntary Provision of Public Goods
Gaechter, Simon; Renner, Elke - CESifo - 2014
We investigate the link between leadership, beliefs and pro-social behavior. This link is interesting because field evidence suggests that people’s behavior in domains like charitable giving, tax evasion, corporate culture and corruption is influenced by leaders (CEOs, politicians) and beliefs...
Persistent link: https://www.econbiz.de/10010948862
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Managing Trade : Evidence from China and the US
Bloom, Nicholas - 2019
We present a heterogeneous-firm model in which management ability increases both pro- duction efficiency and product … quality. Combining six micro-datasets on management practices, production and trade in Chinese and American firms, we find … inputs, and imported inputs from more advanced countries. The structural estimates indicate that management is important for …
Persistent link: https://www.econbiz.de/10012898431
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Do Transfer Pricing Laws Limit International Income Shifting? Evidence from European Multinationals
Lohse, Theresa - 2013
In recent years several countries have augmented their national tax laws by transfer pricing legislations which intend to limit the leeway of multinational firms to exploit international corporate tax rate differences and relocate profit to low-tax affiliates by distorting intra-firm transfer...
Persistent link: https://www.econbiz.de/10013075137
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Transfer Pricing and Debt Shifting in Multinationals
Schindler, Dirk - 2013
management decisions that are also mutually affected by government regulation. This paper models these strategies as intertwined …
Persistent link: https://www.econbiz.de/10013076733
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Taxing Multinationals in the Presence of Internal Capital Markets
Koethenbuerger, Marko - 2013
There is ample evidence that internal capital markets incur efficiency costs for multinational enterprises (MNEs). This paper analyzes whether tax avoidance behavior interacts with the costs of running an internal capital market and how policies of competing governments respond to it. We show...
Persistent link: https://www.econbiz.de/10013077455
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World Market Access of Emerging-Market Firms : The Role of Foreign Ownership and Access to External Finance
Raff, Horst - 2013
This paper uses micro-data from the World Bank Investment Climate Surveys 2002-2006 to investigate how foreign ownership and access to external finance affect the likelihood of manufacturers in emerging markets to export and/or import. Applying propensity score matching to control for...
Persistent link: https://www.econbiz.de/10013078522
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The Impact of Taxation on International Assignment Decisions – A Principal-Agent Approach
Martini, Jan Thomas - 2013
In many industries like management consulting, IT consulting, or construction highly qualified employees, i.e., experts …
Persistent link: https://www.econbiz.de/10013078959
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Anti Profit-Shifting Rules and Foreign Direct Investment
Buettner, Thiess - 2014
This paper explores the effects of tax provisions aimed at restricting multinationals' tax planning on foreign direct investment (FDI). Using a unique dataset which allows us to observe the worldwide activities of a large panel of multinational firms, we test how limitations of interest tax...
Persistent link: https://www.econbiz.de/10013055382
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Thin Capitalization Rules and Multinational Firm Capital Structure
Blouin, Jennifer - 2014
This paper examines the impact of thin capitalization rules that limit the tax deductibility of interest on the capital structure of the foreign affiliates of US multinationals. We construct a new data set on thin capitalization rules in 54 countries for the period 1982-2004. Using confidential...
Persistent link: https://www.econbiz.de/10013055986