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We examine effective tax rates (ETRs) for 9,022 multinationals from 87 countries from 2006 to 2011. We find that, despite extensive investments in international tax avoidance, multinationals headquartered in Japan, the U.S., and some high-tax European countries continue to face substantially...
Persistent link: https://www.econbiz.de/10013073195
headquarters location patterns. The research reported here singles out t/c considerations as the logical basis for headquarters … location decisions. We ask: to what degree do transportation/communication consideration explain the patterns of headquarters … location? The case of manufacturing firms with five or more establishments and no manufacturing activity at the headquarters …
Persistent link: https://www.econbiz.de/10013246080
Many employers link wages at the firm’s establishments outside of the home region to the level at headquarters …. Multinationals that anchor-to-the headquarters also transmit wage changes arising from shocks to minimum wages and exchange rates in …
Persistent link: https://www.econbiz.de/10013324724