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This paper examines the relationship between foreign and domestic investment activity of multinational enterprises. The empirical analysis is based on micro data of German firms and their operations at home and abroad, including information on investment in fixed assets. The empirical approach,...
Persistent link: https://www.econbiz.de/10011649212
Tax incentives are a key component of governments’ investment policy mix as they directly impact companies’ tax burden. In this paper, we illustrate the EU’s tax attractiveness as investment location over time in terms of effective average tax rates and evaluate potential tax reform...
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We study firm responses to local policies through a survey experiment, providing randomized information on the competitiveness of business tax rates and highway access in their headquarters' municipality. Firms often misperceive local policy competitiveness, especially for tax rates. Investment...
Persistent link: https://www.econbiz.de/10015415647
This study analyses relative sectoral investment patterns in EU regions. In an exploratory spatial data analysis, spatial clusters of high relative investments can be identified for some sectors. In the econometric analysis, we control for heteroscedasticity and potential endogeneity and find...
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Der Umsatz des deutschen Großhandels könnte im Jahr 2000 nominal um etwa 10% steigen. Nach den Ergebnissen der jüngsten Investitionserhebung des ifo Instituts hat die positive Entwicklung die Unternehmen zu einer Aufstockung ihrer Investitionsbudgets veranlasst: Mit 18,6 Mrd. DM wollen sie um...
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