Showing 1 - 10 of 3,543
This paper analyzes the financial flows from foreign subsidiaries of American multinational corporations to their parent corporations in the U.S. These repatriations are important not only to U.S. investors, who thereby have access to those funds, but also to the U.S. government, which generally...
Persistent link: https://www.econbiz.de/10013252322
The location of US multinational foreign R&D has shifted significantly to include emerging markets in addition to traditional Western R&D hubs, resulting in two challenges for multinationals: (1) how to transfer knowledge across geographic distances, and (2) how to facilitate learning when local...
Persistent link: https://www.econbiz.de/10012922984
We estimate international technology spillovers to U.S. manufacturing firms via imports and foreign direct investment (FDI) between the years of 1987 and 1996. In contrast to earlier work, our results suggest that FDI leads to significant productivity gains for domestic firms. The size of FDI...
Persistent link: https://www.econbiz.de/10013222892
was exacerbated by large scale payments of dividends, in spite of widely anticipated credit losses. Dividend payments …
Persistent link: https://www.econbiz.de/10013128263
existing arrangements in Europe, possible alternative systems for international taxation in a world of dividend relief, and … reviews recent American debate over integration and dividend relief, the systems of dividend relief now being used in Europe …, using the European-American situation as an example, relations between countries with dividend relief and those with …
Persistent link: https://www.econbiz.de/10012788057
This paper investigates the effects of increased cash dividend payout, and of quot;forced realizations~ of capital … United States, Great Britain, and Canada suggests that higher dividend tax rates lower consumption. This is consistent with …
Persistent link: https://www.econbiz.de/10012762734
Statistics of Income data for dividend and interest income earned by U.S. households from 1954 to 1980. To illustrate the effects …
Persistent link: https://www.econbiz.de/10013324146
To our knowledge, this paper provides the most comprehensive analysis of firm-level corporate income taxes to date. We use publicly available financial statement information for 11,602 public corporations from 82 countries from 1988 to 2009 to estimate country-level effective tax rates (ETRs)....
Persistent link: https://www.econbiz.de/10013129120
Many firms encourage employees to own company stock through share plans that subsidize the price at favorable rates, but even so many employees do not buy shares. Using a new survey of employees in a multinational with a share ownership plan, we find considerable variation in joining among...
Persistent link: https://www.econbiz.de/10013139127
This paper explores the characteristics of 238 patents on 94 "inventions" contributed by major multinational innovators to the "Eco-Patent Commons", which provides royalty-free access to third parties to patented climate change related innovations. By comparing the pledged patents to other...
Persistent link: https://www.econbiz.de/10013114981