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Global firms, national corporate taxes : an evolution of incompatibility

Hebous, Shafik - 2020

How did the rise of multinational enterprises (MNEs) put pressure on the prevailing international corporate tax framework? MNEs, and firms with market power, are not new phenomena, nor is the corporate income tax, which dates to the early 20th century. This prompts the question, what is...

Persistent link: https://www.econbiz.de/10012301968

What is real and what is not in the global FDI network?

Damgaard, Jannick; Elkjaer, Thomas; Johannesen, Niels - 2019

Macro statistics on foreign direct investment (FDI) are blurred by offshore centers with enormous inward and outward investment positions. This paper uses several new data sources, both macro and micro, to estimate the global FDI network while disentangling real investment and phantom investment...

Persistent link: https://www.econbiz.de/10012155009

Exploring residual profit allocation

Beer, Sebastian; Mooij, Ruud A. de; Hebous, Shafik; … - 2020

Schemes of residual profit allocation (RPA) tax multinationals by allocating their 'routine' profits to countries in which their activities take place and sharing their remaining 'residual' profit across countries on some formulaic basis. They have recently and rapidly come to prominence in...

Persistent link: https://www.econbiz.de/10012251292

Shadow Economies Around the World : Size, Causes, and Consequences

Schneider, Friedrich - 2000

This paper presents estimates of the size of the shadow economy in 76 developing, transition, and OECD countries, which are derived by combining figures from different estimation methods. We describe and discuss the strengths and weaknesses of the different estimation methods. We find that the...

Persistent link: https://www.econbiz.de/10014399609

Fiscal stimulus impact on firms' profitability during the global financial crisis

Correa-Caro, Carolina; Medina, Leandro; … - 2018

sectoral business cycle sensitivity affected corporate profitability during the recovery period of the global financial crisis … (GFC). Using cross-sectional analyses, our findings indicate that corporate profitability improved significantly after the … be significant in explaining changes in corporate profitability …

Persistent link: https://www.econbiz.de/10011978407

FDI, global value chains, and local sourcing in developing countries

Amendolagine, Vito; Presbitero, Andrea; Rabellotti, Roberta - 2017

The local sourcing of intermediate products is one the main channels for foreign direct investment (FDI) spillovers. This paper investigates whether and how participation and positioning in the global value chains (GVCs) of host countries is associated to local sourcing by foreign investors....

Persistent link: https://www.econbiz.de/10012112331

The global FDI network : searching for ultimate investors

Damgaard, Jannick; Elkjaer, Thomas - 2017

This paper addresses three types of geographical decoupling in foreign direct investment (FDI), id est, challenges when using traditional FDI data as a proxy for real economic integration between economies: (i) large bilateral asymmetries between inward and outward FDI, (ii) the role of special...

Persistent link: https://www.econbiz.de/10011763759

Trade and inclusive growth

Bacchetta, Marc; Cerra, Valerie; Piermartini, Roberta; … - 2021

This paper surveys the literature on the relationship between international trade and inclusive growth. It examines claims that the rise in inequality in many countries can be attributed to the concurrent rise in trade competition, especially from EMEs like China, spurring trade tensions and...

Persistent link: https://www.econbiz.de/10012518909

Is there money on the table? : evidence on the magnitude of profit shifting in the extractive industries

Beer, Sebastian; Devlin, Dan - 2021

Persistent link: https://www.econbiz.de/10012487242

International taxation and Luxembourg's economy

Mooij, Ruud A. de; Prihardini, Dinar; Pflugbeil, Antje; … - 2020

Luxembourg receives ample investment from multinational corporations, in part due to some attractive features in its international tax rules. Around 95 percent of these foreign investments pass through Luxembourg via companies performing holding and/or intra-group financing activities. While...

Persistent link: https://www.econbiz.de/10012392656

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