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Corporate Social Responsibility along the global value chain

Herkenhoff, Philipp; Krautheim, Sebastian; Semrau, Finn Ole - 2021

Firms are under increasing pressure to meet stakeholders’ demand for Corporate Social Responsibility (CSR) along their global value chains. We study the incentives for and investments in CSR at different stages of the production process. We analyze a model of sequential production with...

Persistent link: https://www.econbiz.de/10012796989

Do civil and political repression really boost foreign direct investments?

Harms, Philipp; Ursprung, Heinrich W. - 2001

Multinational enterprises are often accused to have a preference for investing in countries in which the working populations' civil and political rights are largely disregarded. This paper presents an empirical investigation of the popular political repression boosts FDI hypothesis and arrives...

Persistent link: https://www.econbiz.de/10011397998

Corporate social responsibility and tax avoidance

Goerke, Laszlo - 2018

We theoretically analyse the relationship between Corporate Social Responsibility (CSR) and tax avoidance of an oligopolistic firm. The firm maximises a weighted sum of profits and a CSR objective which depends on output and the firm's contribution to public good provision, i.e. tax payments....

Persistent link: https://www.econbiz.de/10011924577

Globalization, economic freedom and human rights

Dreher, Axel; Gassebner, Martin; Siemers, Lars - 2010

Using the KOF Index of Globalization and two indices of economic freedom, we empirically analyze whether globalization …-2004 period. According to our results, physical integrity rights significantly and robustly increase with globalization and … community is presumably less effective in promoting empowerment rights. -- human rights ; globalization ; economic freedom …

Persistent link: https://www.econbiz.de/10008699737

Multinationals, robots, and the labor share

Leone, Fabrizio - 2024

Using a panel of Spanish manufacturing firms covering the 1990-2017 period, I document new evidence about affiliates of multinational enterprises (MNEs): after being acquired, they exhibit a higher propensity to use robots, which leads to a reduction in their labor share. These effects are...

Persistent link: https://www.econbiz.de/10015077751

Unlocking the value of cross-border mergers and acquisitions

Brakman, Steven; Garita, Gus; Garretsen, Harry; … - 2008

Persistent link: https://www.econbiz.de/10003711774

Globalisation and the mix of wage and profit taxes

Haufler, Andreas (contributor); Klemm, Alexander (contributor) - 2006

This paper analyses the development of the ratio of corporate taxes to wage taxes using a simple political economy model with internationally mobile and immobile firms. Among other results, our model predicts that countries reduce their corporate tax rate, relative to the wage tax, either when...

Persistent link: https://www.econbiz.de/10003301170

The domestic segment of global supply chains in China under state capitalism

Tang, Heiwai; Wang, Fei; Wang, Zhi - 2014

This paper proposes methods to incorporate firm heterogeneity in the standard IO-table based approach to portray the domestic segment of global value chains in a country. Using Chinese firm census data for both manufacturing and service sectors, along with constrained optimization techniques, we...

Persistent link: https://www.econbiz.de/10010354838

The global minimum tax

Johannesen, Niels - 2022

This paper studies how the global minimum tax shapes national tax policies and welfare in a formal model of international tax competition with heterogeneous countries. The net welfare effect is generally ambiguous from the perspective of non-havens. On the one hand, the global minimum tax raises...

Persistent link: https://www.econbiz.de/10012801560

Measuring firm activity from outer space

Bilicka, Katarzyna; Seidel, André - 2022 - This draft: April 2022

To understand how global firm networks operate, we need consistent information on their activities, unbiased by their reporting choices. In this paper, we collect a novel dataset on the light that factories emit at night for a large sample of car manufacturing plants. We show that nightlight...

Persistent link: https://www.econbiz.de/10013177119

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