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

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

In this study, we estimate the impacts of differences in international tax rates on the probability of choosing a location for an affiliate of a multinational firm. In particular, we distinguish between the tax sensitivity of Greenfield and M&A investments. Based on a novel firm-level dataset on...

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

Profit shifting in the EU : evidence from Germany

Weichenrieder, Alfons J. (contributor) - 2007

Persistent link: https://www.econbiz.de/10003499543

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

Hebous, Shafik; Weichenrieder, Alfons J. - 2009

This paper provides empirical evidence on two potential costs of shared ownership of German affiliates abroad. First, in periods of currency crises, wholly-owned affiliates, in contrast to partially-owned affiliates, seem to circumvent financial constraints by accessing capital from their parent...

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

The impact of thin capitalization rules on the location of multinational firms' foreign affiliates

Merlo, Valeria; Riedel, Nadine; Wamser, Georg - 2015

This paper examines how restrictions on the tax-deductibility of interest cost affect location choices of multinational corporations (MNCs). Many countries have introduced so-called thin-capitalization rules (TCRs) to prevent MNCs from shifting tax base to countries with lower tax rates. As of...

Persistent link: https://www.econbiz.de/10011300391

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

Raff, Horst; Wagner, Joachim - 2013

exports and take this model to data from Germany, one of the leading actors on the world market for goods. In line with …

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

Margins of multinational labor substitution

Muendler, Marc-Andreas (contributor); … - 2006

Persistent link: https://www.econbiz.de/10003363979

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

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

annual tax base loss for Germany amounts to EUR 5.4 billion. Adding estimates of profit shifting by multinationals not … covered by the CbC data yields an overall estimate for profits shifted out of Germany to tax havens of EUR 19.1 billion per … year, corresponding to 4.3% of the profits reported by these firms in Germany. This implies a tax revenue loss due to …

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

Labour taxation and foreign direct investment

Egger, Peter (contributor); Radulescu, Doina (contributor) - 2008

Persistent link: https://www.econbiz.de/10003712504

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