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Optimal Regulation of Auditing
Pagano, Marco; Immordino, Giovanni - 2021
We study regulation of the auditing profession in a model where audit quality is unobservable and enforcing regulation is costly. The optimal audit standard falls short of the first-best audit quality, and is increasing in the riskiness of firms and in the amount of funding they seek. The model...
Persistent link: https://www.econbiz.de/10013317070
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The Effects of Foreign Aid on Refugee Flows
Dreher, Axel; Fuchs, Andreas; Langlotz, Sarah - 2021
This article analyzes whether foreign aid affects the net flows of refugees from recipient countries. Combining refugee data on 141 origin countries over the 1976-2013 period with bilateral Official Development Assistance data, we estimate the causal effects of a country’s aid receipts on both...
Persistent link: https://www.econbiz.de/10013315429
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Policies Against Human Trafficking : The Role of Religion and Political Institutions
Potrafke, Niklas - 2021
I investigate empirically the role of religion and political institutions in policies against human trafficking, using the new 3P Anti-trafficking Policy Index. The dataset contains 175 countries. The results show that governments in countries with Christian majorities implement stricter...
Persistent link: https://www.econbiz.de/10013315758
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On the Political Economy of High Skilled Migration and International Trade
Bougheas, Spiros; Nelson, Douglas - 2021
We develop a two-country, two-sector model with a continuum of workers to address the link between migration and trade where policy is determined by a simple referendum. In particular, we address two questions. First, are states already in free trade areas more likely to support full integration...
Persistent link: https://www.econbiz.de/10013315893
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On the Political Economy of High Skilled Migration and International Trade
Bougheas, Spiros; Nelson, Douglas R. - CESifo - 2012
We develop a two-country, two-sector model with a continuum of workers to address the link between migration and trade where policy is determined by a simple referendum. In particular, we address two questions. First, are states already in free trade areas more likely to support full integration...
Persistent link: https://www.econbiz.de/10010556846
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Policies against Human Trafficking: The Role of Religion and Political Institutions
Potrafke, Niklas - CESifo - 2013
I investigate empirically the role of religion and political institutions in policies against human trafficking, using the new 3P Anti-trafficking Policy Index. The dataset contains 175 countries. The results show that governments in countries with Christian majorities implement stricter...
Persistent link: https://www.econbiz.de/10010668474
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International Energy Technology Transfers for Climate Change Mitigation - What, Who, How, Why, When, Where, How Much ... And the Implications for International Institutional Archit...
Brewer, Thomas L. - 2021
The goal of the paper is to expand and refine the international technology transfer negotiating and analytic agendas … international transfers of energy technologies that can be used to mitigate climate change. Among the questions on that agenda are …, why, when, where. These aspects of international technology transfer vary significantly among three existing institutional …
Persistent link: https://www.econbiz.de/10013316475
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International Energy Technology Transfersfor Climate Change Mitigation - What, who, how, why, when, where, how much … and the Implications for International Institutional Architect...
Brewer, Thomas L. - CESifo - 2008
The goal of the paper is to expand and refine the international technology transfer negotiating and analytic agendas … international transfers of energy technologies that can be used to mitigate climate change. Among the questions on that agenda are …, why, when, where. These aspects of international technology transfer vary significantly among three existing institutional …
Persistent link: https://www.econbiz.de/10005405910
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Revisiting the OLI Paradigm : The Institutions, the State, and China's OFDI
Liang, Hao - 2011
We propose a modified theoretical framework based on John Dunning's classical OLI paradigm in the international …
Persistent link: https://www.econbiz.de/10013118166
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Transfer Pricing : Roles and Regimes
Nielsen, Soren Bo - 2014
Against a background of rather mixed evidence about transfer pricing practices in multinational enterprises (MNEs) and varying attitudes on the part of tax authorities, this paper explores how multiple aims in transfer pricing can be pursued across four different transfer pricing regimes. A MNE...
Persistent link: https://www.econbiz.de/10013055987