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Dual Income Tax: A Pragmatic Tax Reform Alternative for Germany
Spengel, Christoph; Wiegard, Wolfgang - In: CESifo DICE Report 02 (2004) 3, pp. 15-22
Persistent link: https://www.econbiz.de/10011696478
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Formulary apportionment and the future of company taxation in the European Union : company taxation and the internal market
Weiner, Joann - In: CESifo Forum 03 (2002) 1, pp. 10-20
Persistent link: https://www.econbiz.de/10011695681
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The pros and cons of formulary apportionment : roundtable discussion on the European Commission's study on company taxation
Sunley, Emil - In: CESifo Forum 03 (2002) 1, pp. 36-37
Persistent link: https://www.econbiz.de/10011695685
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Offshoring and heterogeneous firms: One job offshored, one job lost?
Bourtchouladze, Nana - 2007
Offshoring has gained a significant momentum in recent years. Firm size appears to be the leading factor … differentiating firms that offshore from those that do not. We present a model that blends offshoring, or trade in tasks, with a … firm heterogeneity offers new tools for analyzing the effects of offshoring on the employment dynamics within an individual …
Persistent link: https://www.econbiz.de/10010316816
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Offshoring and job stability: Evidence from Italian manufacturing
Lo Turco, Alessia; Maggioni, Daniela; Picchio, Matteo - 2012
We study the relationship between offshoring and job stability in Italy in the period 1995-2001 by using an … stability. Service offshoring and material purchases from developed countries foster job-to-job transitions within manufacturing … material offshoring to low income countries which drives blue collar workers out of manufacturing. Therefore, policy …
Persistent link: https://www.econbiz.de/10010282206
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Innovation and the International Firm Structure: Theory and Evidence from German Firm-Level Data
Hansen, Thorsten - 2010
This paper studies the impact of innovation on the organizational structure. The theoretical framework predicts that a larger parental pool of knowledge raises the probability of oshoring. This holds in a national as well as an international context. However, when the producer loses territorial...
Persistent link: https://www.econbiz.de/10010427568
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Productivity Gains from Offshoring: an Empirical Analysis for the Netherlands
den Butter, Frank A.G.; Pattipeilohy, Christiaan - 2007
A major question in the globalization debate is whether outsourcing and offshoring activities are beneficial to the … suggests that the effect of offshoring manufacturing and services on total factor productivity (TFP) is positive and larger …
Persistent link: https://www.econbiz.de/10010325596
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Trade between China and the Netherlands: a Case Study of Globalization
den Butter, Frank A.G.; Hayat, Raphie - 2008
-house offshoring to China is a major determinant of Dutch import growth from China. Dutch firms tend to offshore production in …
Persistent link: https://www.econbiz.de/10010326028
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Two essays on Hungarian relocations
Sass, Magdolna; Szanyi, Miklós - 2012
Relocation is recently one of the most widely discussed problems, especially in the old member states of the European Union. At the same time, developments in the target countries of relocation are less widely discussed. Hungary, with other new EU member countries, is one of the net target...
Persistent link: https://www.econbiz.de/10010494518
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Offshoring - wie viele Jobs gehen ins Ausland? Auslandsinvestitionen, Produktionsverlagerungen und Arbeitsplatzeffekte
Römer, Christof - 2007
Vielfach wird vermutet, dass die deutschen Unternehmen Arbeitsplätze aus Kostengründen ins Ausland verlagern und damit in Deutschland ein Arbeitsmarktproblem verursachen. Der vorliegende Beitrag zeigt hingegen, dass Direktinvestitionen, die aus Kostengründen getätigt werden, nur etwa ein...
Persistent link: https://www.econbiz.de/10011893310