Narrow search
Showing 1 - 10 of 156
Cover Image
The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata
Davies, Ronald B.; Norbäck, Pehr-Johan; Tekin-Koru, Ayça - 2010
This paper uses affiliate level data from Swedish multinationals to examine the impact of tax treaties on both overall affiliate sales and the composition of those sales. In line with previous results, we find little evidence for an effect of treaties on the level of total sales. We do, however,...
Persistent link: https://www.econbiz.de/10010320293
Cover Image
The real effects of tax havens
ter, Annette; Davies, Ronald B.; Parenti, Mathieu; … - 2023
It is common to summarize the impact of tax havens as a shift of tax revenues from high to low-tax jurisdictions. This chapter discusses the economic impact of tax havens that goes beyond a zero-sum transfer of the tax base, what we label real effects. We review the literature and focus on...
Persistent link: https://www.econbiz.de/10014540438
Cover Image
Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing
Davies, Ronald B.; Martin, Julien; Parenti, Mathieu; … - 2014
. Multinational firms may decide not to avoid taxes if the risk to be sanctioned is high compared to the tax gap. Using detailed … sensitivity of intra-firm prices to foreign taxes is reinforced once we control for pricing-to-market determinants. Most … suggest that tax avoidance through transfer pricing amounts to about 1% of the total corporate taxes collected by tax …
Persistent link: https://www.econbiz.de/10010480809
Cover Image
Knocking on tax haven's door: Multinational firms and transfer pricing
Davies, Ronald B.; Martin, Julien; Parenti, Mathieu; … - 2014
. Multinational firms may decide not to avoid taxes if the risk to be sanctioned is high compared to the tax gap. Using detailed … sensitivity of intra-firm prices to foreign taxes is reinforced once we control for pricing-to-market determinants. Most … suggest that tax avoidance through transfer pricing amounts to about 1% of the total corporate taxes collected by tax …
Persistent link: https://www.econbiz.de/10010507652
Cover Image
Corporate taxation and the location choice of foreign direct investment in EU countries
Davies, Ronald B.; Siedschlag, Iulia; Studnicka, Zuzanna - 2018
This paper examines the impact of corporate taxation and other factors on the attractiveness of EU countries to foreign direct investment. In comparison to previous analyses on the location choice of multinational activity in the EU, we use an improved empirical methodology to account for more...
Persistent link: https://www.econbiz.de/10011985184
Cover Image
The impact of taxes on the extensive and intensive margins of FDI
Davies, Ronald B.; Traistaru, Iulia; Studnicka, Zuzanna - 2016
The design of optimal tax policy, especially with respect to attracting FDI, hinges on whether taxes affect … include home country and parent firm characteristics. We find that taxes affect both margins, particularly for firms that …
Persistent link: https://www.econbiz.de/10011787766
Cover Image
The impact of taxes on the extensive and intensive margins of FDI
Davies, Ronald B.; Siedschlag, Iulia; Studnicka, Zuzanna - 2016
The design of optimal tax policy, especially with respect to attracting FDI, hinges on whether taxes affect … include home country and parent firm characteristics. We find that taxes affect both margins, particularly for firms that …
Persistent link: https://www.econbiz.de/10011801273
Cover Image
Competition in Taxes and IPR
Davies, Ronald B.; Han, Yutao; Hynes, Kate; Wang, Yong - 2020
hosts, equilibrium IPRs are too high while taxes are too low. Coordination between jurisdictions can therefore lower the …
Persistent link: https://www.econbiz.de/10012389376
Cover Image
Tax Competition for Heterogeneous Firms with Endogenous Entry: The Case of Heterogeneous Fixed Costs
Davies, Ronald B.; Eckel, Carsten - Department of Economics, University of Oregon - 2007
This paper models tax competition for mobile firms that are differentiated by the amount of labor needed to cover fixed costs. Because tax competition affects the distribution of firms, it affects both relative equilibrium wages across countries and equilibrium prices. These in turn influence...
Persistent link: https://www.econbiz.de/10005464095
Cover Image
Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing
Davies, Ronald B.; Martin, Julien; Parenti, Mathieu; … - Institute for International Integration Studies (IIIS), … - 2014
. Multinational firms may decide not to avoid taxes if the risk to be sanctioned is high compared to the tax gap. Using detailed … sensitivity of intra-firm prices to foreign taxes is reinforced once we control for pricing-to-market determinants. Most … suggest that tax avoidance through transfer pricing amounts to about 1\% of the total corporate taxes collected by tax …
Persistent link: https://www.econbiz.de/10011100436