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Exports versus FDI in German Manufacturing: Firm Performance and Participation in International Markets
Arnold, Jens Matthias; Hussinger, Katrin - 2005
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
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Exports versus FDI in German Manufacturing: Firm Performance and Participation in International Markets
Arnold, Jens Matthias; Hussinger, Katrin - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2005
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
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The Effects of Multinationals? Profit Shifting Activities on Real Investments
Overesch, Michael - 2007
This paper investigates whether the size of multinationals? real investments in a high-tax country is affected by profit shifting activities. A simple theoretical analysis shows that tax rates abroad impact the cost of capital in the presence of profit shifting activities of multinational...
Persistent link: https://www.econbiz.de/10010297971
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FDI and Taxation: A Meta-Study
Feld, Lars P.; Heckemeyer, Jost Henrich - 2008
resorted to empirical analysis in order to gain insights on the elasticity of FDI with respect to company taxation. As a result … empirical evidence. In this paper we extend former meta-analyses on FDI and taxation in three ways. First, we add the most …, we address some important issues in research on FDI and taxation to the clarification of which meta-analysis can make …
Persistent link: https://www.econbiz.de/10010298710
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Technological capabilities, technological dynamism and innovation offshoring
Schubert, Torben; Baier, Elisabeth; Rammer, Christian - 2016
In this paper we analyze the conditions under which firms decide to offshore innovation. We consider the role of internal technological capabilities and technological dynamism in the firm environment, distinguishing speed and uncertainty of technological change. Using unique data from the German...
Persistent link: https://www.econbiz.de/10011489060
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R&D grant and tax credit support for foreign-owned subsidiaries: Does it pay off?
Lenihan, Helena; Mulligan, Kevin; Doran, Justin; … - 2022
Foreign-owned subsidiaries make significant contributions to national Research and Development (R&D) in many host countries. Policymakers often support subsidiaries through R&D grants and R&D tax credits. A key objective of this funding is to leverage R&D-driven firm performance benefits for the...
Persistent link: https://www.econbiz.de/10012876072
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The tax attractiveness of EU locations for corporate investments: A stocktaking of past developments and recent reforms
Gundert, Hannah; Nicolay, Katharina; Steinbrenner, Daniela - 2023
Tax incentives are a key component of governments' investment policy mix as they directly impact companies' tax burden. In this paper, we illustrate the EU's tax attractiveness as investment location over time in terms of effective average tax rates and evaluate potential tax reform options. Our...
Persistent link: https://www.econbiz.de/10014476186
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Does exchange of information between tax authorities influence multinationals' use of tax havens?
Braun, Julia; Weichenrieder, Alfons - 2015
Since the mid-1990s, countries offering tax systems that facilitate international tax avoidance and evasion have been facing growing political pressure to comply with the internationally agreed standards of exchange of tax information. Using data of German investments in tax havens, we find...
Persistent link: https://www.econbiz.de/10010484652
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FDI and Taxation: A Meta-Study
Feld, Lars P.; Heckemeyer, Jost Henrich - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2008
resorted to empirical analysis in order to gain insights on the elasticity of FDI with respect to company taxation. As a result … empirical evidence. In this paper we extend former meta-analyses on FDI and taxation in three ways. First, we add the most …, we address some important issues in research on FDI and taxation to the clarification of which meta-analysis can make …
Persistent link: https://www.econbiz.de/10005097490
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The Effects of Multinationals? Profit Shifting Activities on Real Investments
Overesch, Michael - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2007
This paper investigates whether the size of multinationals? real investments in a high-tax country is affected by profit shifting activities. A simple theoretical analysis shows that tax rates abroad impact the cost of capital in the presence of profit shifting activities of multinational...
Persistent link: https://www.econbiz.de/10005098280