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Creating jobs through public subsidies : an empirical analysis
Girmaa, Sourafel; Görg, Holger; Strobl, Eric; Walsh, Frank - School of Economics, University College Dublin - 2008
This paper analyses the impact of government grants on labour demand using plant level data for manufacturing industry … grants appears to be recouped in additional wage streams under reasonable assumptions. …
Persistent link: https://www.econbiz.de/10011269428
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Are Firms That Received R&D Subsidies More Innovative?
Mohnen, Pierre; Bérubé, Charles - United Nations University-Maastricht Economic Research … - 2007
This paper looks at the effectiveness of R&D grants for Canadian plants that already benefit from R&D tax credits …
Persistent link: https://www.econbiz.de/10010712063
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Efficiency of investment stimulation methods in a timber industry complex: An econometric research
Lapo, Valentina - In: Applied Econometrics 33 (2014) 1, pp. 30-50
We study the efficiency of state stimulating methods to attract investments into the timber industry development by logit, probit and tobit panel data models. Оur estimates reveal the most efficient stimulating methods of attracting investments into the wood sector. The approach can be...
Persistent link: https://www.econbiz.de/10011106278
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U.S. tax policy and the overseas activities of U.S. multinational corporations: a quantitative assessment
Goodspeed, Timothy; Frisch, Daniel - Volkswirtschaftliche Fakultät, … - 1989
We present 1984 data on U.S. multinationals, their foreign operations, and repatriations received from their controlled … from 46 to 34 percent. We identify and quantify the effects on investment and financial decisions of U.S. multinationals …
Persistent link: https://www.econbiz.de/10011259112
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The impact of thin-capitalization rules on multinationals' financing and investment decisions
Büttner, Thiess; Overesch, Michael; Schreiber, Ulrich; … - Deutsche Bundesbank - 2008
interest owed to foreign affiliates would not only affect multinationals' capital structure choice but also investment. An … empirical investigation exploits a large firm-level panel dataset of multinationals in order to analyze the impact of thin …
Persistent link: https://www.econbiz.de/10005083238
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Profit Shifting and Measured Productivity of Multinational Firms
Maffini, Giorgia; Mokkas, Socrates - Saïd Business School, Oxford University - 2009
This paper examines the differences in total factor productivity (TFP) between multinationals and domestic firms before … that a 10 percentage points cut in the statutory corporate tax rate would increase multinationals' measured TFP by about 10 … per cent relative to domestic firms, consistent with profit-shifting by multinationals. At the sample mean, this would …
Persistent link: https://www.econbiz.de/10005025257
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Recent Developments in the Debate on Deferral
Altshuler, Rosanne - Department of Economics, Rutgers University-New Brunswick - 2000
In this paper, I attempt to bring the debate over deferral up to date. The paper is divided into three sections. The first starts with a review of traditional models of international tax systems to provide a basic understanding of the efficiency consequences of deferral. This section then...
Persistent link: https://www.econbiz.de/10005800379
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Where will they go if we go territorial? Dividend exemption and the location decisions of U.S. multinational corporations
Altshuler, Rosanne; Grubert, Harry - Department of Economics, Rutgers University-New Brunswick - 2002
dividend exemption system. The final approach uses data from the tax returns of U.S. multinationals to gauge how location …
Persistent link: https://www.econbiz.de/10005800383
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Has U.S. Investment Abroad Become More Sensitive to Tax Rates?
Altshuler, Rosanne; Newlon, T. Scott; Grubert, Harry - Department of Economics, Rutgers University-New Brunswick - 2002
We use data from the U.S. Treasury corporate tax files for 1984 and 1992 to address two related questions concerning the investment decisions of U.S. multinational corporations. First, how sensitive are investment location decisions to tax rate differences across countries? And second, have...
Persistent link: https://www.econbiz.de/10005750206
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Taxation and Corporate Group Structure - Evidence from a Sample of European Multinationals
Oestreicher, Andreas; Koch, Reinald - In: Schmalenbach Business Review (sbr) 64 (2012) 4, pp. 254-280
We empirically analyze the influence of tax considerations on the structure of investments of a parent company based in one EU member state that holds subsidiaries in a different member state. We show that group taxation, deductibility of financing expenses, or participation write-downs and...
Persistent link: https://www.econbiz.de/10010587702