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The effects of multinationals' profit shifting activities on real investments

Overesch, Michael (contributor) - 2007

This paper investigates whether the size of multinational' 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/10003607658

The impact of corporate taxes on investment : an explanatory empirical analysis for interested practitioners

Dreßler, Daniel - 2012

The scientific literature provides evidence for an impact of company taxes on investments. Practitioners, however, have a skeptical view on the meaning of this effect. This paper builds the bridge between research and the interested practice by providing detailed descriptives and clearly showing...

Persistent link: https://www.econbiz.de/10009553617

Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany

Spengel, Christoph - 1999

In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR) closely follow the model of King and Fullerton. There...

Persistent link: https://www.econbiz.de/10011443408

Investment impact of tax loss treatment : empirical insights from a panel of multinationals

Dreßler, Daniel; Overesch, Michael - 2010

We analyze the impact of tax loss treatment on the size and structure of multinational investments. Basically, two effects of tax loss treatment can be expected. First, firms make their investment decisions in the face of potential future losses. Then, the various types of conceivable loss...

Persistent link: https://www.econbiz.de/10008759947

Exports versus FDI in German manufacturing : firm performance and participation in international markets

Arnold, Jens Matthias (contributor); … - 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/10003181062

Tax incentives and the location of FDI : evidence from a panel of German multinationals

Büttner, Thiess (contributor); Ruf, Martin (contributor) - 2004 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10002433859

Scientific excellence and extramural research grants : beggars can’t be choosers?

Grimpe, Christoph - 2010

Several reviews and impact assessment studies have concluded that the Sixth Framework Programme for Research and Technological Development (FP6) succeeded in fostering scientific excellence and attracting the “A Team” in public science. However, these studies typically fail to contrast their...

Persistent link: https://www.econbiz.de/10003969874

Grenzen und Reichweiten nationaler Innovationssysteme und forschungspolitische Implikationen

Spielkamp, Alfred - 1997

This paper deals with flows of technology and information among people and institutions and the role of public support … importance of the interactions and linkages among acteurs and institutions involved in innovation and technology development of a … improve the technology performance. That means that a detailed picture of what is happening inside the economy and what is …

Persistent link: https://www.econbiz.de/10011440884

Geographical clustering and the effectiveness of public innovation programs

Crass, Dirk; Rammer, Christian; Aschhoff, Birgit - 2016

support programs. The geographical proximity of firms operating in the same industry or field of technology is expected to … German program that co-funds R&D projects of SMEs in key technology areas called ‘Innovative SMEs’. We employ three … alternative cluster measures which capture industry, technology and knowledge dimensions of clusters. Regardless of the measure …

Persistent link: https://www.econbiz.de/10011570574

Kollektive Lohnverhandlungen und Auslandsdirektinvestitionen : eine empirische Studie mit Firmendaten

Peters, Ralf-Henning - 2000

Diese Studie untersucht den Einfluss des Tarifvertragssystems auf die Entscheidung von Unternehmen, im Ausland zu investieren. Ein Lohnverhandlungsmodell zeigt, dass produktive Unternehmen durch Flächentarifverträge im Heimatland begünstigt werden und seltener im Ausland investieren als bei...

Persistent link: https://www.econbiz.de/10011444517