Showing 1 - 10 of 181
This paper investigates whether the size of multinationals? real investments in a high-tax country is affected by …
Persistent link: https://www.econbiz.de/10010297971
This paper investigates whether the size of multinationals? real investments in a high-tax country is affected by …
Persistent link: https://www.econbiz.de/10005098280
This paper investigates the evolution of aggregate productivity and markups among French manufacturing firms between 1994 and 2016, by focusing on the role of reallocation with respect to both aggregate measures. Firm-level productivity and markups are estimated based on a gross output translog...
Persistent link: https://www.econbiz.de/10014470194
This paper tests some of the predictions of recent advances in trade theory that have focused on different trade patterns of firms within the same sector. Helpman, Melitz and Yeaple (2005) develop a model in which innate productivity differences between firms determine the degree of...
Persistent link: https://www.econbiz.de/10010297485
This paper tests some of the predictions of recent advances in trade theory that have focused on different trade patterns of firms within the same sector. Helpman, Melitz and Yeaple (2005) develop a model in which innate productivity differences between firms determine the degree of...
Persistent link: https://www.econbiz.de/10005097979
This paper analyzes the impact of taxes and lending conditions on the financial structure of multinationals? foreign … affiliates. The empirical analysis employs a large panel of affiliates of German multinationals in 26 countries in the period …
Persistent link: https://www.econbiz.de/10010297838
multinationals. A theoretical analysis shows that the imposition of such rules tends to affect not only the leverage and the level of … German multinationals in 24 countries in the period between 1996 and 2004 offers some support for the theoretical predictions …
Persistent link: https://www.econbiz.de/10010297839
This paper investigates tax planning behavior by means of inter-company finance and the effectiveness of fighting back via thin-capitalization rules. A simple theoretical model, which considers the financing decision of a multinational company, is used to obtain empirical implications. The...
Persistent link: https://www.econbiz.de/10010297845
This paper investigates whether transfer pricing of intrafirm sales within multinationals represents an important …, is used to obtain empirical implications. The empirical analysis, based on a panel of German multinationals, considers …
Persistent link: https://www.econbiz.de/10010297855
This paper investigates whether transfer pricing of intrafirm sales within multinationals represents an important …, is used to obtain empirical implications. The empirical analysis, based on a panel of German multinationals, considers …
Persistent link: https://www.econbiz.de/10005097486