Narrow search
Showing 1 - 10 of 502
Cover Image
Promotion of trade and Investments between China and India : the case of Southwest China and East and Northeast India
Bhattacharyay, Biswanath (contributor);  … - 2005
Open regionalism and integration between the world’s two largest developing countries - the People’s Republic of China … (China) and India - in trade, investments and infrastructure development can foster outward-oriented development and economic … economic integration between China and India involving common neighbouring countries could be increasing. This paper discusses …
Persistent link: https://www.econbiz.de/10003113285
Cover Image
The taxation of passive foreign investment : lessons from German experience
Ruf-Leuschner, Martina; Weichenrieder, Alfons J. - 2009
German outbound FDI, we find that German CFC rules are quite effective in restricting investments in low-tax jurisdictions …
Persistent link: https://www.econbiz.de/10003833331
Cover Image
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
Cover Image
Do multinational firms use tax havens to the detriment of other countries?
Dharmapala, Dhammika - 2020
The use of tax havens by multinational corporations (MNCs) has attracted increasing attention and scrutiny in recent years. This paper provides an exposition of the academic literature on this topic. It begins with an overview of the basic facts regarding MNCs’ use of havens, which are...
Persistent link: https://www.econbiz.de/10012213120
Cover Image
Profit-shifting elasticities, channels, and the role of tax havens : evidence from micro-level data
Merlo, Valeria; Wamser, Georg - 2024
This chapter reviews the literature providing empirical estimates on the tax elasticity of multinational profits and discusses the challenges faced when attempting to quantify tax-motivated profit shifting. We first use micro-level data to show that multinational corporations hold a...
Persistent link: https://www.econbiz.de/10014514815
Cover Image
Overview of the characteristics of tax havens
Dharmapala, Dhammika - 2023
Tax havens have become a subject of great interest among policymakers, scholars and the general public, and are central to many important current policy debates. This chapter provides an overview of the scholarly literature on the characteristics and origins of tax havens. The earlier...
Persistent link: https://www.econbiz.de/10014267160
Cover Image
Tax haven welfare and the crackdown on secrecy : evidence from night light emissions
Thi, Hoang Ha Nguyen; Weichenrieder, Alfons J. - 2023
Following numerous high-profile international initiatives, tax haven jurisdictions have been nudged into agreeing on tax information exchange. We analyse whether these agreements had measurable effects on the economy of cooperative tax havens. As GDP data are missing for many small tax haven...
Persistent link: https://www.econbiz.de/10014393161
Cover Image
Diasporas and economic development : a review of the evidence and policy
Bahar, Dany - 2020
The paper reviews recent literature on the economics of migration and diasporas, focusing on economic gains and opportunities that these diasporas could represent for home countries. In addition, the paper discusses policies aimed at leveraging this "diaspora capital".
Persistent link: https://www.econbiz.de/10012165988
Cover Image
The empirics of China's outward direct investment
Cheung, Yin-Wong; Qian, Xingwang - 2009
We investigate the empirical determinants of China's outward direct investment (ODI). It is found that China …'s ODI, b) the Chinese exports to developing countries induce China's ODI, c) China's international reserves promote its ODI …. Similar results are obtained using alternative ODI data. We do not find substantial evidence that China invests in African and …
Persistent link: https://www.econbiz.de/10003833316
Cover Image
The rapidly deepening India-China economic relationship
Whalley, John; Shekhar, Tanmaya - 2010
into the global economy through trade and FDI inflows, China is seen as primarily manufacturing-lead growth with India as … accelerating rate. This compares with a 7 fold increase in the China's overall trade this period. With bilateral FDI the increase … in key meetings such as in July 2008 in Geneva. -- India ; China ; deepening ; trade ; FDI ; policy coordination …
Persistent link: https://www.econbiz.de/10008697087