Showing 1 - 10 of 179
Countries around the world continue to tax corporate income at significant rates despite downward pressures from …-setting: small countries, facing elastic supplies of world capital, taxed corporate income at significantly lower rates than did …
Persistent link: https://www.econbiz.de/10009477303
Das Wachstum multinationaler Unternehmen (MNU) wird zunehmend durch Investitionen von Dienstleistungsunternehmen vorangetrieben. Die Produktion von Dienstleistungen unterscheidet sich allerdings in mehreren Aspekten von der Herstellung klassischer Industriegüter. Eine zentrale Eigenschaft ist...
Persistent link: https://www.econbiz.de/10009447148
Corporate income taxation has a profound impact on economic behavior in the United States. This dissertation focuses on two aspects: the impact of dividend taxation on investment and the impact of corporate income tax exemption on nonprofit organizations activity. The first essay compares...
Persistent link: https://www.econbiz.de/10009475964
of two countries competing for the international pool of talented students from the rest of the world. To relax tuition … der Welt konkurrieren. Um den Wettbewerb mittels Studiengebühren abzumildern, differenzieren die Länder im Gleichgewicht …
Persistent link: https://www.econbiz.de/10009471822
Enormous studies have gone deeper to understand internationalization of emerging markets multinationals and different views have emerged. Despite their best efforts and studies still the strategies on the internationalization of merging markets multinationals are found elusive and incomplete....
Persistent link: https://www.econbiz.de/10011716407
This paper studies the impact of corruption on inward foreign direct investment using a unique firm-level data set. It examines two effects of corruption simultaneously: a reduction in the volume of foreign investment and a shift in the ownership structure. Corruption makes local bureaucracy...
Persistent link: https://www.econbiz.de/10009476679
La extensa literatura macroeconómica que pretende explicar el ampliamente observado equity home bias ignora a las empresas internacionalmente activas. En un modelo DSGE que presenta la elección endógena de las empresas de ser activas internacionalmente —ya sea a través de las exportaciones...
Persistent link: https://www.econbiz.de/10012523846
global or world-wide competition. Global or world-wide tax competition can be thought of as uncooperative tax policy … reactions between governments of different countries of the world not necessarily near each other geographically, but in similar … economic conditions and with the purpose to influence the allocation of mobile tax bases world-wide. For the purpose of this …
Persistent link: https://www.econbiz.de/10009463392
Die Gesellschafter-Fremdfinanzierung wird sowohl in Deutschland also auch europaweit sowie international zunehmend restriktiv geregelt mit der Folge, dass die steuerlichen Regelungen zur Gesellschafter-Fremdfinanzierung (Thin Capitalization Rules) die Finanzierungsentscheidung multinationaler...
Persistent link: https://www.econbiz.de/10009433684
The objective of this thesis is to investigate the potential contribution of transnational corporations (TNC) to the upgrading of systems of innovation in late-industrialising countries. This study looks specifically at TNC-affiliierter in Thailand’s manufacturing sector and compares them with...
Persistent link: https://www.econbiz.de/10009429012