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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 reduce exports and imports only when the stock of...
Persistent link: https://www.econbiz.de/10012792442
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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. Even without leverage higher tax rates implied lower betas when tax deductions were risk free. Here they are risky, and marginal investment is taxed together with inframarginal...
Persistent link: https://www.econbiz.de/10012142265
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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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Unilateral climate policy and foreign direct investment with firm and country heterogeneity
Sanna Randaccio, Francesca; Sestini, Roberta; Tarola, … - 2014
We contribute to the debate on the impact of unilateral climate policy with a two-country two-firm international oligopoly model accounting for endogenous plant location and heterogeneity in both country size and firm's emissions technology. Our results suggest that, if the carbon price...
Persistent link: https://www.econbiz.de/10010357958
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Farmland investments in Africa : what's the deal?
Di Corato, Luca; Hess, Sebastian - 2014 - This version: December 12, 2013
situation concerning large land deals in Africa and allows the effect of market- and country-specific risks and taxation to be …
Persistent link: https://www.econbiz.de/10010253463
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Economic sentiment indicators and foreign direct investment : empirical evidence from European Union countries
Cieślik, Andrzej; Ghodsi, Mahdi - 2021
This paper studies the role of business sentiment in the decisions of multinational enterprises (MNEs) to undertake foreign direct investment (FDI) across European Union (EU) member states. Based on the knowledge-capital model, the study employs the Pseudo Poisson Maximum Likelihood (PPML)...
Persistent link: https://www.econbiz.de/10012589358
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Tapping the untapped potential : India-Ireland trade & investment opportunities post-Brexit
Taneja, Nisha; Dayal, Isha; Goyal, Tanu M.; Dua, Sanya - 2022
Recent events, particularly Brexit, have propelled India to diversify its trade and investment markets in the European Union (EU). Within the EU, India has trade and investment synergy with Ireland. The paper explores business opportunities between India and Ireland, by analysing their bilateral...
Persistent link: https://www.econbiz.de/10013464323
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Improving taxation environment : attracting foreign direct investment
Singh, R. R. - 2016
phase. World financial environment had remained depressed since 2008. The actions of the government in the area of taxation … to law further aggravated the taxation environment specially in the area of international taxation. This badly affected … deals with the concerns of the multinationals in the area of taxation environment. Section two deals with the genesis of the …
Persistent link: https://www.econbiz.de/10011489954
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Estimating the Impact of Time-Invariant Variables on FDI with Fixed Effects
Davies, Ronald B.; Ionascu, Delia; Kristjánsdóttir, Helga - 2007
This paper applies the panel fixed effects with vector decomposition estimator to three FDI datasets to estimate the impact of time-invariant variables on FDI while including fixed effects. We find that the omission of fixed effects significantly biases several of these variables, especially...
Persistent link: https://www.econbiz.de/10012142335