Showing 1 - 10 of 204
This chapter provides a survey of issues which emerge with the taxation of multinational enterprises. It addresses tax rates which affect multinational firms directly and focuses on provisions and incentives which relate to the profits and investments of such firms directly. It survey positive...
Persistent link: https://www.econbiz.de/10011616385
This paper investigates empirically the role of taxes on labor for the stock of expatriates and the migration flows of … to see to what extent labour income taxes and social security contributions determine migration flows. We collect data on … tax variables to estimate their effect on bilateral stocks of expatriates into OECD countries and the migration of skilled …
Persistent link: https://www.econbiz.de/10010264487
This paper investigates empirically the role of taxes on labor for the stock of expatriates and the migration flows of … to see to what extent labour income taxes and social security contributions determine migration flows. We collect data on … tax variables to estimate their effect on bilateral stocks of expatriates into OECD countries and the migration of skilled …
Persistent link: https://www.econbiz.de/10005405984
Trade economists have for long considered gravity models to estimate unexhausted potentials for bilateral trade. Similar to the discrepancy between "normal" and "actual" bilateral trade, one may ask the question about the difference between "normal" and actual bilateral multinational activity....
Persistent link: https://www.econbiz.de/10011392130
Foreign Direct Investment (FDI) is not only a transfer of capital, but a complex bundle of capital and firm-specific assets like production and management know-how. In particular, the transfer of production know-how improves overall productivity of FDI-receiving firms and to some extent also...
Persistent link: https://www.econbiz.de/10011491402
Persistent link: https://www.econbiz.de/10009779163
Persistent link: https://www.econbiz.de/10003776456
Persistent link: https://www.econbiz.de/10003847004
Persistent link: https://www.econbiz.de/10003883121
Persistent link: https://www.econbiz.de/10003432615