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The adequate pricing of intellectual property (“IP”) for tax reporting is a largely unsettled issue. Transactional profit-based methods are on the rise although only rated as “methods of last resort” by the OECD. This paper focuses on regulated profit splitting and compares this transfer...
Persistent link: https://www.econbiz.de/10011277180
We study the incentives that governments have to protect intellectual property in a trading world economy. We consider …
Persistent link: https://www.econbiz.de/10005416457
provision of public goods and with it the welfare of all countries can be enhanced via tax coordination. Based on the standard … Zodrow-Mieszkowski-Wilson tax-competition model this paper analyses the conditions under which tax coordination by a group of …
Persistent link: https://www.econbiz.de/10013073083
We experimentally study decision-making in a novel dynamic coordination game. The game captures features of a … network has higher payoffs, but the transition is slow and costly. Coordination is required to implement the transition while …
Persistent link: https://www.econbiz.de/10013009866
private provision of public goods. We examine whether reciprocity can resolve the associated coordination problem. The …
Persistent link: https://www.econbiz.de/10013049219
equilibrium into a coordination game with a set of Pareto-superior equilibria. Thresholds may therefore improve efficiency in the … voluntary provision of public goods. In our one-shot experiment, we find that coordination often fails and exogenously imposed …, because voting may facilitate coordination due to signaling and commitment effects. We find that voting does have signaling …
Persistent link: https://www.econbiz.de/10013316272
contrast, uncertainty about the catastrophic threshold typically causes coordination to collapse. Whether the probability …
Persistent link: https://www.econbiz.de/10010877724
private provision of public goods. We examine whether reciprocity can resolve the associated coordination problem. The …
Persistent link: https://www.econbiz.de/10010812485
. Whereas agents have a coordination motive to take the same position, at the social level effective market coordination per se …
Persistent link: https://www.econbiz.de/10005765918
Global Games approach we can solve this coordination problem and eliminate the problem of multiple equilibria. We show how …
Persistent link: https://www.econbiz.de/10005094193