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The effects of management practices on effective tax rates : evidence from Ecuador

Beverinotti, Javier; Canavire-Bacarreza, Gustavo; Deza, … - 2021

This paper examines the effects of management practices on effective tax rates (ETR) in a sample of medium and large manufacturing firms in Ecuador. We use a novel data set on management practice scores matched with administrative tax data from the Superintendence of Companies and the Internal...

Persistent link: https://www.econbiz.de/10012613012

Impact of macro-economic environment on diversification-performance relationship : a cross country study of India and Japan

Purkayastha, Saptarshi - 2013

Integrating the impact of resources and institutional factors, this study compares and contrasts the dynamic relationships between product diversification, business group affiliation and firm performance in two major economies in Asia. India and Japan have been chosen as they represent different...

Persistent link: https://www.econbiz.de/10009722007

Cross-country ethical dilemmas in business : a descriptive framework

Ferro, Nicoletta - 2004

As businesses span the globe, multinational and translational companies conduct their business operations in foreign settings, especially in developing countries and in countries in transition from Communist regimes. This poses new challenges to expatriate managers and to home-based staff in...

Persistent link: https://www.econbiz.de/10011600002

The role of privately held firms in income inequality

Paukkeri, Tuuli; Ravaska, Terhi; Riihelä, Marja - 2023

Business owners of privately held firms have multiple opportunities to decide how much taxable income to take out from their firm and how much to retain within the firm. However, undistributed profits within firms, i.e. retained earnings, are typically invisible in income data, distorting our...

Persistent link: https://www.econbiz.de/10014487348

How distortive are turnover taxes? : evidence from replacing turnover tax with VAT

Xing, Jing; Bilicka, Katarzyna; Hou, Xipei - 2022

Persistent link: https://www.econbiz.de/10013284072

Intellectual property rights, multinational firms and technology transfers

Biancini, Sara; Bombarda, Pamela - 2017

Persistent link: https://www.econbiz.de/10011760070

Interacting agents and discrete choices in logistics outsourcing : a conceptual framework

Hensher, David A.; Chow, Garland - 1998

Persistent link: https://www.econbiz.de/10000168189

Outsourcing, Market Structure and Elections

Bennedsen, Morten; Schultz, Christian - 2003

Persistent link: https://www.econbiz.de/10012142270

Adaptive Contracting: The Trial-and-Error Approach to Outsourcing

Bennedsen, Morten; Schultz, Christian - 2003

Persistent link: https://www.econbiz.de/10012142271

Specialization, Outsourcing and Wages

Munch, Jakob Roland; Skaksen, Jan Rose - 2006

This paper studies the impact of outsourcing on individual wages. In contrast to the standard approach in the … literature, we focus on domestic outsourcing as well as foreign outsourcing. By using a simple theoretical model, we argue that …, if outsourcing is associated with specialization gains arising from an increase in the extent of the market for …

Persistent link: https://www.econbiz.de/10012142313