Narrow search
Showing 1 - 10 of 188
Cover Image
The effect of investing abroad on investment at home : on the role of technology, tax savings, and internal capital markets
Goldbach, Stefan; Nagengast, Arne J.; Steinmüller, Elias; … - 2017
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
Cover Image
After the death of inflation: will fiscal drag survive?
Heinemann, Friedrich - 2000
Declining inflation rates might have negative consequences for tax revenues. Phenomena like the inflationary bracket … lay the theoretical base followed by a descriptive view on the relation between inflation, growth and tax revenues in the … reveal that an end of inflation would have a negative impact on tax revenues for a number of OECD countries. The results also …
Persistent link: https://www.econbiz.de/10013428323
Cover Image
Why do girls' and boys’ gender-(a)typical occupational aspirations differ across countries? : how cultural norms and institutional constraints shape young adolescents' occupational...
Leuze, Kathrin; Helbig, Marcel - 2015
Occupational sex segregation persists in all European and OECD countries; yet in some countries, it is more pronounced than in others. In this paper we seek to explain these cross-national variations by analyzing the realistic occupational aspirations of 15-yearold pupils in 29 EU and OECD...
Persistent link: https://www.econbiz.de/10011280756
Cover Image
Measuring the impact of the OECD guidelis for multinational companies
Mueller, Bernardo; Roviello, Felipe Yudi - 2021
The OECD Guidelines for the responsible business conduct of Multinational Enterprises is one of the largest corporate social responsibility programs (CSR) in the world. By February 2021, 501 allegations of misconduct by multinational companies have been brought to the attention of the National...
Persistent link: https://www.econbiz.de/10012624884
Cover Image
The effects of resources across school phases : a summary of recent evidence
Gibbons, Steve; McNally, Sandra - 2013
Persistent link: https://www.econbiz.de/10009777675
Cover Image
What will the OECD BEPS indicators indicate?
Heckemeyer, Jost H.; Nicolay, Katharina; Spengel, Christoph - 2021 - This version: January 2021
As part of its action plan against base erosion and profit shifting (BEPS), the OECD (2015) has proposed six indicators to measure profit shifting activity. These indicators add to past and ongoing efforts in academic tax research to empirically identify the scale and tax sensitivity of...
Persistent link: https://www.econbiz.de/10012421954
Cover Image
Quantifying the OECD BEPS indicators : an update to BEPS Action 11
Klein, Daniel; Ludwig, Christopher A.; Nicolay, Katharina; … - 2021
In its 2015 Final Report on “Measuring and Monitoring BEPS, Action 11”, the OECD introduced six indicators to quantify and evaluate base erosion and profit shifting (BEPS) activity over time. In this study, we revisit three selected indicators, provide a numerical update for recent periods...
Persistent link: https://www.econbiz.de/10012431825
Cover Image
Tax competition and tax structure in open federal economies : evidence from OECD countries with implications for the European Union
Goodspeed, Timothy J. - 1999
Tax competition arguments suggest that governements that operate in an open economy (such as local governments) should not and will not rely on non-benefit taxes, such as the income tax. Yet we observe reliance on income taxes by local governments in many countries, and such reliance changes...
Persistent link: https://www.econbiz.de/10013428264
Cover Image
Die Struktur kollektiver Lohnverhandlungen und Auslandsdirektinvestitionen in der OECD
Peters, Ralf-Henning - 1999
This paper analyzes the influence of the structure of collective bargaining on foreign direct investment abroad, using a panel of 19 OECD countries in 1980, 1990 and 1994. The degree of centralization as well as the degree of coordination affect foreign direct investment. The less centralized or...
Persistent link: https://www.econbiz.de/10013428274
Cover Image
Corporate taxation and the cost of holding investories
Boadway, R. W.; Bruce, N.; Mintz, J. - 1981
Persistent link: https://www.econbiz.de/10003495285