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This paper presents a comprehensive description and analysis of the international trading activities of firms based on novel detailed Swedish data. As a small open economy with a limited domestic market, Sweden constitutes an interesting contrast to existing evidence. We show that much of the...
Persistent link: https://www.econbiz.de/10005190554
-off between exports and foreign direct investment as alternative modes of foreign market access. The paper derives comparative …
Persistent link: https://www.econbiz.de/10005094313
-off between exports and foreign direct investment as alternative modes of foreign market access. The paper derives comparative …
Persistent link: https://www.econbiz.de/10005487424
's production location and reflects the trade-off between exports and foreign direct investment as alternative modes of foreign …
Persistent link: https://www.econbiz.de/10005788989
This paper analyses the relationship between corporate taxes and exports at firm level in Italy. We use an integrated … well as export intensity increase with corporate taxation. Consistently with recent developments of the corporate tax …
Persistent link: https://www.econbiz.de/10010614213
This paper analyses the relationship between corporate taxes and exports of Italian firms. We use an integrated dataset … associated with corporate taxation. This finding can be traced out to greater ability of exporting firms to transfer the tax …
Persistent link: https://www.econbiz.de/10011075748
The paper analyses the relationship between corporate taxes and exports at firm level. We use an integrated dataset … intensity increase with corporate taxation. Consistently with recent developments of the corporate tax incidence theory, this …
Persistent link: https://www.econbiz.de/10011114425
taxation. We use data of new foreign subsidiaries located in Europe and take a two-step estimation. The estimated semi …
Persistent link: https://www.econbiz.de/10010764918
investment (FDI). Using a unique dataset which allows us to observe the worldwide activities of a large panel of multinational …, compared with the unrestricted case, in the presence of a typical thin-capitalization rule, the tax-rate sensitivity of FDI is … level of FDI in high-tax countries. Regulations of transfer pricing, however, are not found to exert significant effects on …
Persistent link: https://www.econbiz.de/10010752788
The relation between taxation states and foreign direct investment (FDI) has been studied from several perspectives and … FDI and can influence MNE behavior. The equilibrium is set in a global environment where MNEs can shift their profits … level on FDI volume. This paper enhances this view by assuming that multinational enterprises (MNEs) can use transfer prices …
Persistent link: https://www.econbiz.de/10010588228