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We examine the effects of globalization on the size and composition of tax revenues, worker-specific tax burdens, and … increasing mobility of firms and high-income workers, globalization led governments in OECD countries to seek tax revenues from …-2007, they experienced a globalization-induced rise in their personal income tax rate of around 1.5, whereas the top 1% of …
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This paper assesses the impact of corporate taxation on multinational activity. A numerically solvable general equilibrium model of trade and multinational firms is used to incorporate the following components of corporate taxation: parent and host country statutory corporate tax rates,...
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This paper studies the determinants of Austrian bilateral intra-firm trade in a panel of industry-level intra-firm goods trade flows. Economic size, unit labor costs and the magnification effects originating from multiple border crossing of sequentially finished products are found to be the most...
Persistent link: https://www.econbiz.de/10002825987
This paper studies the determinants of Austrian bilateral intrafirm trade in a panel of industry-level intrafirm goods trade flows. Economic size, unit labor costs and the magnification effects originating from multiple border crossing of sequentically finished products are found to be the most...
Persistent link: https://www.econbiz.de/10003282317
This paper studies the determinants of Austrian bilateral intra-firm trade in a panel of industry-level intra-firm goods trade flows. Economic size, unit labor costs and the magnification effects originating from multiple border crossing of sequentially finished products are found to be the most...
Persistent link: https://www.econbiz.de/10003029442