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Centralized vs. De-centralized Multinationals and Taxes
Nielsen, Søren Bo; Raimondos-Møller, Pascalis; … - 2005
The paper examines how country tax differences affect a multinational enterprise's choice to centralize or de-centralize its decision structure. Within a simple model that emphasizes the multiple conflicting roles of transfer prices in MNEs – here, as a strategic pre-commitment device and a...
Persistent link: https://www.econbiz.de/10012142304
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Taxes and Decision Rights in Multinationals
Nielsen, Søren Bo; Raimondos-Møller, Pascalis; … - 2006
We examine how a multinational’s choice to centralize or de-centralize its decision structure is affected by country tax differentials. Within a simple model that emphasizes the multiple conflicting roles of transfer prices in MNEs - here, as a strategic pre-commitment device and a tax...
Persistent link: https://www.econbiz.de/10012142325
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Public Policy, Start-up Entrepreneurship, and the Market for Venture Capital
Nielsen, Søren Bo; Keuschnigg, Christian - 2006
income taxes as well as capital gains taxes and start-up capital subsidies on the volume and quality of venture capital …
Persistent link: https://www.econbiz.de/10012142333
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Environmental innovations, local networks and internationalization
Cainelli, Giulio; Mazzanti, Massimiliano; Montresor, Sandro - 2011
This paper investigates the drivers of the environmental innovations (EI) introduced by firms in local production systems (LPS). The role of firm network relationships, agglomeration economies and internationalization strategies is analysed for a sample of 555 firms in the Emilia-Romagna region,...
Persistent link: https://www.econbiz.de/10008858128
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Impact evaluation of innovation and linkage development programs in Costa Rica : the cases of PROPYME and CR Provee
Monge González, Ricardo; Rodriguez-Alvarez, Juan Antonio - 2013
This paper estimates the impact of two productive development programs (PDPs) in Costa Rica: PROPYME and CR Provee. The first seeks to increase the capacity of small and medium-sized firms (SMEs) to innovate, and the second aims to increase backward linkages between Costa Rican SMEs and...
Persistent link: https://www.econbiz.de/10010245491
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Taxation and systematic risk under decreasing returns to scale
Lund, Diderik - 2006
Lund (2002a) showed in a CAPM-type model how tax depreciation schedules affect required expected returns after taxes …
Persistent link: https://www.econbiz.de/10012142265
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How do corporate taxes affect international trade?
Holzner, Mario; Jovanović, Branimir; Vukšić, Goran - 2021
This paper investigates how corporate income taxes affect international trade, and identifies the underlying channel …. Using data on 33 NACE sectors, for 34 EU and OECD economies, over the period 2005-2014, we find that corporate income taxes … the service sector and in countries with low corporate taxes. We interpret these findings as evidence that multinational …
Persistent link: https://www.econbiz.de/10012792442
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Income taxation and business incorporation : evidence from the early twentieth century
Liu, Li - 2012
Persistent link: https://www.econbiz.de/10009518284
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Environmental participation and environmental motivation
Torgler, Benno; García-Valiñas, María A.; Macintyre, … - 2008
We explore whether environmental motivation affects environmental behavior by focusing on volunteering. The paper first introduces a theoretical model of volunteering in environmental organizations. In a next step, it tests the hypothesis working with a large micro data set covering 32 countries...
Persistent link: https://www.econbiz.de/10008799168
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The effect of spillovers and congestion on the segregative properties of endogenous jurisdiction structure formation
Oddou, Rémy - 2011
This paper analyzes the effect of spillovers and congestion of local public goods on the segregative properties of endogenous formation of jurisdiction. Households living in the same place form a jurisdiction and produce a local public good, that creates positive spillovers in other...
Persistent link: https://www.econbiz.de/10009152223