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U.S. multinationals and preferential market access

Blanchard, Emily; Matschke, Xenia - 2012

This paper examines the relationship between offshoring activity by U.S. multinational firms and the structure of U.S trade preferences. We combine firm level panel data on U.S. foreign affiliate activity from the U.S. Bureau of Economic Analysis (BEA) with detailed measures of U.S. trade...

Persistent link: https://www.econbiz.de/10009570705

How far away is an intangible? : services FDI and distance

Davies, Ronald B.; Guillin, Amélie - 2011

Foreign direct investment (FDI) in services has grown significantly in recent years. Evidence of spatial relationships in FDI decisions have been provided for goods manufacturing by utilizing physical distance-based measures of trade costs. This paper investigates spatial interactions for...

Persistent link: https://www.econbiz.de/10009307953

The location of cross-border mergers & acquisitions in the USA

Brakman, Steven; Garretsen, Harry; Marrewijk, Charles van - 2015 - First version: October 2014, this version: April 2015

neglected. In this paper we analyze the within country location-target selection of M&As in the USA. Extending Guadalupe (2012 … the USA for the period 1985-2012, we compare location choices of cross-border M&As to that of national M&As. We find that … across the USA than national M&As, and that for both forms of M&As location specific market access in the USA as well as …

Persistent link: https://www.econbiz.de/10010515424

Thin capitalization rules and multinational firm capital structure

Blouin, Jennifer L.; Huizinga, Harry; Laeven, Luc; … - 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/10010256736

Global collaborative patents

Pekkala Kerr, Sari; Kerr, William R. - 2016

We study the prevalence and traits of global collaborative patents for U.S. public companies, where the inventor team is located both within and outside of the United States. Collaborative patents are frequently observed when a corporation is entering into a new foreign region for innovative...

Persistent link: https://www.econbiz.de/10011561206

Horizontal versus vertical interdependence in multinational activity

Badinger, Harald (contributor); Egger, Peter (contributor) - 2008

Recent research in international economics highlights the role of interdependencies of investment decisions and sales of multinational firms. Previous work focused on and provided evidence for aggregate flows or stocks of foreign direct investment, showing that interdependence declines in...

Persistent link: https://www.econbiz.de/10003720587

The three parties in the race to the bottom : host governments, home governments and multinational companies

Altshuler, Rosanne (contributor); Grubert, Harry (contributor) - 2005

Most studies of tax competition and the race to the bottom focus on potential host countries competing for mobile capital, neglecting the role of corporate tax planning and of home governments that facilitate this planning. This neglect in part reflects the narrow view frequently taken of the...

Persistent link: https://www.econbiz.de/10003297542

Do US firms pay less tax than their European peers? : on firm characteristics, profit shifting opportunities, and tax legislation as determinants of tax differentials

Overesch, Michael; Schenkelberg, Sabine; Wamser, Georg - 2018 - This version: March 17, 2018

Using pairs of similar US and European firms listed on the S&P500 or StoxxEurope600, we examine effective tax differentials between US multinational corporations (MNCs) and their European peers. We show that statutory tax rates and profit shifting opportunities are important determinants of...

Persistent link: https://www.econbiz.de/10011814838

Managers as knowledge carriers : explaining Firms' internationalization success with manager mobility

Meinen, Philipp; Parrotta, Pierpaolo; Sala, Davide; … - 2018

How does "what managers know" affect firm performance on international markets? This question is of considerable importance in the international economic literature. Answering it will be key for comprehending the way firms’ varying performance on international markets is shaped by the human...

Persistent link: https://www.econbiz.de/10011867233

The consequences of the 2017 US international tax reform : a survey of the evidence

Dharmapala, Dhammika - 2023

The 2017 US tax legislation - widely referred to as the Tax Cut and Jobs Act (TCJA) - fundamentally transformed the US system of international taxation. It ostensibly ended worldwide taxation but introduced, for instance, a new tax on "Global Intangible Low-Taxed Income" (GILTI). This paper...

Persistent link: https://www.econbiz.de/10014442439

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