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Corporate taxation and multinational activity

Egger, Peter; Loretz, Simon; Pfaffermayr, Michael; … - 2006

Persistent link: https://www.econbiz.de/10003364720

Razin, Asaf; Tsadḳah, Efrayim - 2004

We develop a simple information-based model of FDI flows. On the one hand, the relative abundance of intangible capital in specialized industries in the source countries, which presumably generates expertise in screening investment projects in the host countries, enhances FDI flows. On the other...

Persistent link: https://www.econbiz.de/10011402538

Is human capital losing from outsourcing? : Evidence for Austria and Poland

Lorentowicz, Andzelika (contributor); … - 2005

and Poland that with the new international division of labour emerging in Europe Austria, the high income country, is … specializing in the low skill intensive part of the value chain and Poland, the low income country, is specializing in the high … skill part. As a result, skilled workers in Austria are losing from outsourcing, while gaining in Poland. In Austria …

Persistent link: https://www.econbiz.de/10003297588

The trade and FDI effects of EMU enlargement

Brouwer, Jelle (contributor); Paap, Richard (contributor); … - 2007

Persistent link: https://www.econbiz.de/10003612738

Asymmetric taxation and cross-border investment decisions

Niemann, Rainer - 2004

This paper analyzes the impact of particular loss offset limitations on intrastate and crossborder investment decisions. Investment can be realized in the investor's domestic business, in a foreign branch or in a foreign subsidiary. The relative impact on the optimal real investment alternative...

Persistent link: https://www.econbiz.de/10011449568

A simple explanation for the unfavorable tax treatment of investment costs

Panteghini, Paolo (contributor) - 2006

Persistent link: https://www.econbiz.de/10003364834

Transfer pricing or formula apportionment? : tax-induced distortions of multinationals' investment and production decisions

Martini, Jan Thomas (contributor); … - 2007

Persistent link: https://www.econbiz.de/10003498734

Quality versus quantity : the composition effect of corporate taxation on foreign direct investment

Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2007

Persistent link: https://www.econbiz.de/10003620166

The impact of mandated corporate social responsibility : evidence from India's companies act of 2013

Dharmapala, Dhammika; Khanna, Vikramaditya - 2016

Firms' Corporate Social Responsibility (CSR) activity has become the subject of a large literature in recent years. This paper analyzes CSR activity using quasi-experimental variation created by Section 135 of India's Companies Act of 2013, which requires (on a "comply-or-explain" basis) that...

Persistent link: https://www.econbiz.de/10011566449

Punish one, teach a hundred : the sobering effect of punishment on the unpunished

D'Acunto, Francesco; Weber, Michael; Xie, Jin - 2019

Direct experience of a peer's punishment might make non-punished peers reassess the probability and consequences of facing punishment and hence induce a change in their behavior. We test this mechanism in a setting, China, in which we observe the reactions to the same peer's punishment by listed...

Persistent link: https://www.econbiz.de/10011973941

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