Showing 1 - 7 of 7
This paper studies how the Intellectual Property Right (IPR) regime in destination countries influences the way multinationals structure the international organization of their production. In particular, we explore how multinationals divide tasks of different complexities across countries with...
Persistent link: https://www.econbiz.de/10010199759
This paper analyzes the transfer pricing of multinational firms. We propose a simple framework in which intra-firm prices may systematically deviate from arm's length prices for two motives: i) pricing to market, and ii) tax avoidance. Multinational firms may decide not to avoid taxes if the...
Persistent link: https://www.econbiz.de/10010465042
Using detailed administrative data linking French firms and workers over the years 2002-2007, we document a distinct U-shaped pattern in worker-level wages surrounding the time their employer is acquired by a foreign firm, with a dip in earnings observed for several years before domestic firms...
Persistent link: https://www.econbiz.de/10010496986
This paper argues that tax avoidance by large corporations has contributed to the 25% increase in concentration among U.S. firms since the mid-1990s. Corporate tax avoidance gives large firms a competitive edge, which translates into larger market shares and an increase in the granularity of the...
Persistent link: https://www.econbiz.de/10012258496
Using aggregate data on U.S. multinational firms' activities, we document the impact of tax havens on the organization and trade of multinational firms. Conventional wisdom says that MNEs set up foreign sales platforms close to large markets to benefit from the proximity to consumers. We show,...
Persistent link: https://www.econbiz.de/10011882465
economic activity, this paper discusses the scope for FDI as an instrument of regional policy aimed at offsetting the … centripetal forces unleashed by liberalisation. Focusing on Sweden, the paper finds no signs that FDI has contributed to reducing … - including support for FDI - have not performed better in terms of employment, labour productivity, and education levels than …
Persistent link: https://www.econbiz.de/10011498431
Persistent link: https://www.econbiz.de/10002127720