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effect of profit taxation (as a measure of investment incentives) and an index of hiring and firing costs (proxying exit … manufacturing is negatively affected by the level of profit taxation and exit costs. Hence, if countries want to attract FDI it may …
Persistent link: https://www.econbiz.de/10010265559
effect of profit taxation (as a measure of investment incentives) and an index of hiring and firing costs (proxying exit … manufacturing is negatively affected by the level of profit taxation and exit costs. Hence, if countries want to attract FDI it may …
Persistent link: https://www.econbiz.de/10010265569
effect of profit taxation (as a measure of investment incentives) and an index of hiring and firing costs (proxying exit … manufacturing is negatively affected by the level of profit taxation and exit costs. Hence, if countries want to attract FDI it may …
Persistent link: https://www.econbiz.de/10010265567
The objective of this paper is to empirically assess the recently introduced models of subsidy competition based on the classical oligopoly theories, using both cross-sectional and panel data. Three crucial scenarios (including coordination, weak competition, and fierce competition) are tested...
Persistent link: https://www.econbiz.de/10010322321
intra-company loans. Taxation, however, does not fully explain the high levels of intra-company borrowing. Roughly 60% of …
Persistent link: https://www.econbiz.de/10010295673
This chapter provides a survey of issues which emerge with the taxation of multinational enterprises. It addresses tax … investments of such firms directly. It survey positive as well as normative principles of such taxation and incentives, relates to …
Persistent link: https://www.econbiz.de/10011615939
The paper analyzes the financial structure of outbound FDI during the period 1996-2002 by drawing on up to 54,022 firm-year observations of 13,758 German-owned subsidiaries. We find that the tax rate in the host country has a sizeable and significantly positive effect on leverage for...
Persistent link: https://www.econbiz.de/10010277174
impact of taxation on FDI on these two margins. Using firm-level cross-border investments into Europe during 2004-2013, we do …
Persistent link: https://www.econbiz.de/10011787766
impact of taxation on FDI on these two margins. Using firm-level cross-border investments into Europe during 2004-2013, we do …
Persistent link: https://www.econbiz.de/10011801273
intra-company loans. Taxation, however, does not fully explain the high levels of intra-company borrowing. Roughly 60% of …
Persistent link: https://www.econbiz.de/10010260536