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Foreign-owned subsidiaries make significant contributions to national Research and Development (R&D) in many host countries. Policymakers often support subsidiaries through R&D grants and R&D tax credits. A key objective of this funding is to leverage R&D-driven firm performance benefits for the...
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Der folgende Beitrag zeigt anhand der Besteuerungswirkungen, die in einem zweistufigen kapitalistischen Unternehmensaufbau unter Einbeziehung der Anteilseigner auftreten, gegenwärtige Steuerbelastungsunterschiede bei nationalen und grenzüberschreitenden Investitionen von im europäischen...
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In oligopolistic industries that are unionised and may be affected by offshoring, falling offshoring costs have a …' domestic outside options. Only if the latter become sufficiently attractive will redistribution induce some offshoring, and it … is only at that level that further economic integration will lead to both wage moderation and offshoring activities …
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