Showing 1 - 10 of 1,342
This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes … and corporate governance. The theory explains how the incorporation decision of entrepreneurs is driven by taxation … (corporate and personal income taxes), corporate transparency, access to external capital and limited liability. We estimate …
Persistent link: https://www.econbiz.de/10010265996
organizational form. -- incorporation ; governance ; taxes ; discrete choice models …This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes … and corporate governance. The theory explains how the incorporation decision of entrepreneurs is driven by taxation …
Persistent link: https://www.econbiz.de/10003854414
corporate governance and taxation. The theory explains how the incorporation decision of entrepreneurs is driven by taxation …This paper provides theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of … (corporate and personal income taxes), corporate transparency, access to external capital and limited liability. We estimate …
Persistent link: https://www.econbiz.de/10012720232
This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes … and corporate governance. The theory explains how the incorporation decision of entrepreneurs is driven by taxation … (corporate and personal income taxes), corporate transparency, access to external capital and limited liability. We estimate …
Persistent link: https://www.econbiz.de/10013158386
time being, governance of the Internet by law will thus basically have to be governance by national law. Most cyber … scholars are therefore in the business of exploring alternative governance tools. The typical approach is hybrid, combining … state with non-state inputs, and using soft forms of governance, not command and control regulation. Against this background …
Persistent link: https://www.econbiz.de/10011582675
This paper introduces a simple procedure to construct ownership maps in Stata, uses a new method to map the development of the global network of multinational business groups over time and investigates the development of core components of the network. Based on Bureau van Dijk's ORBIS database,...
Persistent link: https://www.econbiz.de/10012112488
We examine tax-motivated profit shifting as the outcome of corporate governance characteristics in multinational …
Persistent link: https://www.econbiz.de/10012851590
Persistent link: https://www.econbiz.de/10014491680
governance determinants using a battery of contemporary and non-contemporary estimation techniques. The following findings are …, they are not for net FDI. Second, for contemporary specifications, the significance of the governance dynamics is as … follows in increasing order of magnitude: general governance, political governance, economic governance, political stability …
Persistent link: https://www.econbiz.de/10011409066
The objective of this study is to assess governance drivers of FDI in a panel of BRICS and MINT countries for the … period 2001-2011. We bundle and unbundle governance determinants using a battery of contemporary and non …, while the majority of our governance determinants of Gross FDI are significant, they are overwhelmingly insignificant for …
Persistent link: https://www.econbiz.de/10012063760