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Tax optimization of multinational firms through transfer pricing: a survey of main theoretical foundations and potential macroeconomic impacts

Novotný, Filip - In: Politická ekonomie 2008 (2008) 1, pp. 40-53

If taxes are the same across countries and no tariffs are imposed on international trade, the optimal strategy of a multinational firm is to set transfer prices at marginal costs of its affiliated firms. But in reality we observe trade tariffs and tax differences among countries which lead...

Persistent link: https://www.econbiz.de/10005036649

Innovation Activity of Firms and Competition

Zemplinerová, Alena - In: Politická ekonomie 2010 (2010) 6, pp. 747-760

The aim of the article is to investigate if there exists a systematic link between size of the firm, market concentration and R&D activity of firms. Three tentative results emerged from the regression analysis based on the firm balanced panel data 1998-2006. First it follows from a regression...

Persistent link: https://www.econbiz.de/10008802576

Structure of production, intraindustry trade and their relevance for the optimum currency areas theory

Kollár, Miroslav - In: Politická ekonomie 2007 (2007) 5, pp. 603-624

similar countries. It treats this phenomenon from the point of view of the theory of structure of production, highlighting the … Menger, Eugen von Boehm-Bawerk and their followers of the so-called Austrian school of economics. Simple theory of production … structure theory for the analysis of intraindustry trade. We accordingly apply the concepts of the structure of production on …

Persistent link: https://www.econbiz.de/10005036701