Narrow search
Showing 1 - 10 of 708
Cover Image
Endogenous timing and the taxation of discrete investment choices
Panteghini, Paolo - 2002
This article discusses the effects of taxation on the discrete choice of alternative projects. In particular, it is shown that if taxation affects the optimal timing of irreversible investment, then the discrete choice is distorted as well. This result has both methodological and political...
Persistent link: https://www.econbiz.de/10011409961
Cover Image
Regulating national firms in a common market
Biancini, Sara (contributor) - 2008
Persistent link: https://www.econbiz.de/10003635206
Cover Image
The Ifo industry growth accounting database
Roehn, Oliver (contributor); Eicher, Theo S. (contributor);  … - 2007
Persistent link: https://www.econbiz.de/10003495711
Cover Image
Estimated US manufacturing production capital and technology based on an estimated dynamic economic model
Chen, Baoline (contributor); Zadrozny, Peter A. (contributor) - 2005
Production capital and technology, fundamental to understanding output and productivity growth, are unobserved except at disaggregated levels and must be estimated prior to being used in empirical analysis. We develop and apply a new estimation method, based on advances in economics, statistics,...
Persistent link: https://www.econbiz.de/10003120218
Cover Image
Understanding PRC investment statistics
Holz, Carsten A. - 2020
Investment statistics of the People's Republic of China are a source of many puzzles. Some investment data are of dubious quality, while the particular concepts of investment and their changing definitions over time are often poorly understood. Fixed asset investment, a remnant of the planned...
Persistent link: https://www.econbiz.de/10012165950
Cover Image
Evaluating the effects of ACE systems on multinational debt financing and investment
Hebous, Shafik; Ruf, Martin - 2015
Theory recommends aligning the tax treatment of debt and equity. A few countries, notably Belgium, have introduced an allowance for corporate equity (ACE) to achieve tax neutrality. We study the effects of adopting an ACE on debt financing, passive investment, and active investment of...
Persistent link: https://www.econbiz.de/10010519931
Cover Image
Tax vs. regulation policy and the location of financial sector FDI
Merz, Julia; Overesch, Michael; Wamser, Georg - 2015
This paper analyzes how corporate taxation and regulatory requirements affect the location of financial sector FDI. We …
Persistent link: https://www.econbiz.de/10011334235
Cover Image
Anti profit-shifting rules and foreign direct investment
Büttner, Thiess; Overesch, Michael; Wamser, Georg - 2014
investment (FDI). Using a unique dataset which allows us to observe the worldwide activities of a large panel of multinational …, compared with the unrestricted case, in the presence of a typical thin-capitalization rule, the tax-rate sensitivity of FDI is … level of FDI in high-tax countries. Regulations of transfer pricing, however, are not found to exert significant effects on …
Persistent link: https://www.econbiz.de/10010257227
Cover Image
The taxation of foreign profits : a unified view
Devereux, Michael P.; Fuest, Clemens; Lockwood, Ben - 2015
This paper synthesizes and extends the literature on the taxation of foreign source income in a framework that covers both greenfield and acquisition investment, and a general constraint linking investment at home and abroad for the multinational by introducing a cost of adjustment for the...
Persistent link: https://www.econbiz.de/10010485517
Cover Image
Global profit shifting of multinational companies : evidence from CbCR micro data
Fuest, Clemens; Greil, Stefan; Hugger, Felix Sebastian; … - 2022
This paper uses micro data from country-by-country reporting of more than 3600 large multinational companies operating in 238 jurisdictions to analyze global profit shifting to avoid taxes. These companies report 7% of their global profits in jurisdictions with effective average tax rates below...
Persistent link: https://www.econbiz.de/10013202392