Showing 1 - 10 of 29
The paper analyses the ownership structure of a large sample of Spanish listed companies. The results are analysed in terms of governance implications under the agency theory context. The results show a picture with concentrated ownership where stock markets are relatively low important. Direct...
Persistent link: https://www.econbiz.de/10011608487
This paper analyses the foundations, possible applications and the effects of tourism taxation in Spain. The article … tourism taxation in Spain, with special mention being given to the now repealed Balearic ecotasa. Finally, the effects of two …-related sectors could have the same effects on tourist expenditure but at the costs of greater impact for Spain's economy. …
Persistent link: https://www.econbiz.de/10010312497
hypothesis (TLGH). The cases under analysis are Spain and Italy, two of the most important countries worldwide regarding the … exports cause economic growth in the long-term for both countries, whilst only for Spain tourism appears as a factor which …
Persistent link: https://www.econbiz.de/10010312651
prior to and in the aftermath of the global financial crisis in Spain. We discuss the situation, where labor market and …
Persistent link: https://www.econbiz.de/10011304527
In this paper the authors analyze the existence of profit shifting by companies located in Spain. Using a sample of 1 … terms of tax revenues for Spain. …
Persistent link: https://www.econbiz.de/10011490903
There is a well-established literature on border effects covering trade between regions separated by a land border; however that literature has not so far considered the case of regions separated by a sea border. Whilst the former is typically studied as a political border that affects adjacent...
Persistent link: https://www.econbiz.de/10010369569
The present paper evaluates the effect of Double Taxation Treaties and the Territorial Tax System of countries on Spain … outcomes keep for old and new Treaties and for the sub-sample of developed partner countries of Spain. However, regarding …
Persistent link: https://www.econbiz.de/10011794857
Most studies on Multinational Enterprises (MNEs) focus on the impact of their expansion through inward or outward foreign direct investment (FDI) flows. However, divestments are quite common among the operations of MNEs. In order to derive their effects, we have built a computable general...
Persistent link: https://www.econbiz.de/10010320422
Persistent link: https://www.econbiz.de/10010293874
Spain during the last two decades. The aim of this paper is to shed light on the impact of the European economic integration …
Persistent link: https://www.econbiz.de/10010295277