This paper provides empirical evidence of a more favorable tax treatment for foreign multinationals compared to similar domestic firms in a small open economy. Using treatment effects to control for self-selection of foreign firms into low tax firms, we find that foreign multinationals have...

In this paper we study the effect of import competition from China on the Belgian textiles sector. Our analysis comprises both trade data and firm-level data. We study the evolution of the unit values in textiles exported from China into the EU versus textiles exported from Belgium to the rest...

The pattern of trade observed from firm-product-country data calls for a new generation of models. To address the unexplained variation in the data, we propose a new model of monopolistic competition where varieties enter preferences non-symmetrically, capturing both horizontal and vertical...

Using data from the Community Innovation Survey for Belgium in two consecutive periods, this paper explores the relationship between firm-level innovation activities and the propensity to start exporting. To measure innovation, we include indicators of both innovative effort (R&D activities) as...

We use Belgianfirm-level data over the period 1996-2007 to analyze the impact of im- ports from China and other low-wage countries onfirm growth, exit, and skill upgrading in manufacturing. For this purpose we use both industry-level andfirm-level imports by country of origin and distinguish...

In this paper we study the detfirminants of Effective Corporate Tax Rates (ETR) of large Belgian firms. Our empirical model to explain firm level heterogeneity in ETRs, includes firm characteristics, sector membership, variables capturing legal tax breaks and location variables. Our results can...

We use Belgian firm-level data over the period 1996-2007 to analyze the impact of imports from China and other low-wage countries on firm growth, exit, and skill upgrading in manufacturing. For this purpose we use both industry-level and firm-level imports by country of origin and distinguish...