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Foreign ownership and the extensive margins of exports : evidence for manufacturing enterprises in Germany

Raff, Horst; Wagner, Joachim - 2013

theoretical predictions we find that foreign-owned firms do export more goods to more countries after controlling for firm size …

Persistent link: https://www.econbiz.de/10009772938

German firms in international trade : evidence from recent microdata

Fauth, Matthias; Jung, Benjamin; Kohler, Wilhelm - 2023

information on the export and import value by firm, country, product and year for the period 2011-2019. Problems arising from the …

Persistent link: https://www.econbiz.de/10014306801

The effects of taxation on the location decision of multinational firms : M&A vs. Greenfield investments

Hebous, Shafik; Ruf, Martin; Weichenrieder, Alfons J. - 2010

M&A investments. Based on a novel firm-level dataset on German outbound FDI, we find evidence that location decisions of … finding is consistent with a (partial) capitalisation of taxes in the acquisition price when the FDI project takes the form of … M&A. -- FDI ; corporate taxation ; location ; M&A ; Greenfield …

Persistent link: https://www.econbiz.de/10003974552

Debt financing and sharp currency depreciations : wholly vs. partially owned multinational affiliates

Hebous, Shafik; Weichenrieder, Alfons J. - 2009

-owned affiliates in periods of crises. This finding contributes to the evidence that FDI helps in mitigating the negative consequences …

Persistent link: https://www.econbiz.de/10003923516

The organization of knowledge in multinational firms : presented at CESifo Area Conference on Global Economy, May 2014

Gumpert, Anna - 2015

This paper provides the first in-depth study of the organization of knowledge in multinational firms. The paper develops a theoretical model that studies how firms optimally split knowledge between their headquarters and their production plants if communication costs impede the access of...

Persistent link: https://www.econbiz.de/10011281300

Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data

Fuest, Clemens; Hugger, Felix; Neumeier, Florian - 2021

This paper is the first to use information from individual country-by-country (CbC) re-ports to assess the extent of profit shifting by multinational enterprises. Unlike other data often used to evaluate the extent of profit shifting and tax avoidance, CbC reports pro-vide a complete coverage of...

Persistent link: https://www.econbiz.de/10012417748

The hardships of long distance relationships : time zone proximity and knowledge transmission within multinational firms

Bahar, Dany - 2018

Using a unique dataset on worldwide multinational corporations with precise location of headquarters and affiliates, I present evidence of a trade-off between distance to the headquarters and the knowledge intensity of the foreign subsidiary's economic activity, emerging from dynamics related to...

Persistent link: https://www.econbiz.de/10011864328

Sales and markup dispersion : theory and empirics

Mrázová, Monika; Neary, J. Peter; Parenti, Mathieu - 2018

We derive exact conditions relating the distributions of firm productivity, sales, output, and markups to the form of demand in monopolistic competition. Applications include a new “CREMR” demand function (Constant Revenue Elasticity of Marginal Revenue): it is necessary and sufficient for...

Persistent link: https://www.econbiz.de/10011955531

How low business tax rates attract multinational headquarters : municipality-level evidence from Germany

Becker, Sascha O.; Egger, Peter; Merlo, Valeria - 2009

Most existing empirical evidence on the impact of profit taxation on multinational firm activity is based on cross-country data. One major drawback of such data is that countries differ not only with regard to taxes but along other dimensions which might be hard to capture by means of observable...

Persistent link: https://www.econbiz.de/10003806078

International debt shifting : do multinationals shift internal or external debt?

Møen, Jarle; Schindler, Dirk; Schjelderup, Guttorm; … - 2011

Multinational companies can exploit the tax advantage of debt more aggressively than national companies by shifting debt from affiliates in low tax countries to affiliates in high tax countries. Previous papers have either omitted internal debt or external debt from the analysis. We are the...

Persistent link: https://www.econbiz.de/10009230788