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In 2009, the United Kingdom abolished the taxation of profits earned abroad and introduced a territorial tax system …
Persistent link: https://www.econbiz.de/10012842969
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/10012816814
repatriation from many low-tax countries. This paper assesses the causal effect of territorial taxation on real investments, using …
Persistent link: https://www.econbiz.de/10012928543
In 2009, the United Kingdom abolished the taxation of profits earned abroad and introduced a territorial tax system …
Persistent link: https://www.econbiz.de/10012422260
In 2009, the United Kingdom abolished the taxation of profits earned abroad and introduced a territorial tax system …
Persistent link: https://www.econbiz.de/10012154877
-tax locations leads to profit relocation to ‘next-best’ low-tax countries, allowing firms to circumvent domestic taxation. We do not …
Persistent link: https://www.econbiz.de/10014345628
Until 2009, the United Kingdom operated a system of worldwide taxation. Taxation of foreign income was deferred until … repatriated as dividends, leaving UK-owned multinational firms the possibility of avoiding UK taxation by delaying dividend … from taxation. This fundamental change had a number of straightforward implications for UK-owned multinational firms and …
Persistent link: https://www.econbiz.de/10010288468
US plant level studies show US multinational enterprises (MNE) are more productive than other MNEs. This could reflect US productivity leadership or could be due to the ease in which US firms operate in their home surroundings. The evidence would therefore be more compelling if US firms were...
Persistent link: https://www.econbiz.de/10012444762
through higher FDI inflows, a reduction of corporate taxation could generate high effects but could also stimulate a downward …
Persistent link: https://www.econbiz.de/10011883270
This paper extends the existing literature on FDI and wage inequality. We do this in two ways. Firstly, we incorporate more precise measures of inward investment into the model, by allowing for differences in the effects between horizontal and vertical FDI. Secondly, after establishing the...
Persistent link: https://www.econbiz.de/10003937244