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Global taxation and national welfare states
Jha, Priyaranjan; Mukherjee, Rahul - 2023
This paper studies the effects of globalization on the ability of governments to generate tax revenues for the financing of national welfare states. In this context, it summarizes the theoretical predictions of various economic models of tax competition between countries and discusses the role...
Persistent link: https://www.econbiz.de/10014306784
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The effect of regulatory harmonization on cross-border labor migration : evidence from the accounting profession
Bloomfield, Matthew J.; Brüggemann, Ulf; Christensen, … - 2015
The paper examines whether international regulatory harmonization increases cross-border labor migration. To study this … countries. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other … professionals before and after regulatory harmonization. We find that international labor migration in the accounting profession …
Persistent link: https://www.econbiz.de/10011405693
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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 …
Persistent link: https://www.econbiz.de/10012165988
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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 investments in developed and developing countries are driven by different sets of factors. Subject to the differences between developed and developing countries, there is evidence that...
Persistent link: https://www.econbiz.de/10003833316
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FDI and taxation : a meta-Ssudy
Feld, Lars P.; Heckemeyer, Jost H. - 2009
Despite the continuing political interest in the usefulness of tax competition and tax coordination as well as the wealth of theoretical analyses, it still remains open whether or when tax competition is harmful. Moreover, the influence of tax differentials on multinationals' decisions is still...
Persistent link: https://www.econbiz.de/10003807896
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A touch of sophistication : FDI and unit values of exports
Harding, Torfinn; Javorcik, Beata K. Smarzynska - 2009
The debate on trade and growth increasingly focuses on the composition of exports. Exports of more "sophisticated" products appear to be positively correlated with growth, and upgrading the quality of exports is high on the policy agenda of many countries. This study presents evidence suggesting...
Persistent link: https://www.econbiz.de/10003922581
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Home bank intermediation of foreign direct investment
Poelhekke, Steven - 2011
This paper investigates the benefits of banks' direct investment in foreign subsidiaries and branches for non-financial multinationals. The paper builds on the literature on international banks which has primarily focused on the implications for host countries, rather than for its international...
Persistent link: https://www.econbiz.de/10009153880
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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
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China's outward FDI : an industry-level analysis of host country determinants
Amighini, Alessia; Rabellotti, Roberta; Sanfilippo, Marco - 2011
We provide an empirical analysis of host country determinants of Chinese outward FDI for the period 2003 to 2008, using data disaggregated by country and industry. We want to assess the relevance of market-seeking, resource-seeking and strategic asset seeking motivations suggested by the theory...
Persistent link: https://www.econbiz.de/10009489293
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Taxation and foreign direct investment : a synthesis of empirical research
Mooij, Ruud A. de; Ederveen, Sjef - 2001
This paper reviews the empirical literature on the impact of company taxes on the allocation of foreign direct investment. We make the outcomes of 25 empirical studies comparable by computing the tax rate elasticity under a uniform definition. The mean value of the tax rate elasticity in the...
Persistent link: https://www.econbiz.de/10011400855