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The recent German discussion has witnessed increasing interest in the Dual Income Tax. The analysis of its merits, as … opposed to those of a comprehensive income tax, is usually conducted with the main argument of the increasing mobility of … financial capital in mind. This article pursues an alternative route of reasoning, arguing that the composition of the tax base …
Persistent link: https://www.econbiz.de/10003567152
Persistent link: https://www.econbiz.de/10003348863
Persistent link: https://www.econbiz.de/10012512260
important FDI inflow destinations worldwide. Using a new database from German official statistics, unconditional comparisons as … between foreign and domestic targets. -- Foreign ownership ; Germany ; acquisition ; firm performance ; services ; inward FDI …
Persistent link: https://www.econbiz.de/10009530270
This paper provides the first in-depth study of the organization of knowledge in multinational firms. The paper develops a theoretical model that studies how firms optimally split knowledge between their headquarters and their production plants if communication costs impede the access of...
Persistent link: https://www.econbiz.de/10011281300
This paper provides the first in-depth study of the organization of knowledge in multinational firms. The paper develops a theoretical model that studies how firms optimally split knowledge between their headquarters and their production plants if communication costs impede the access of...
Persistent link: https://www.econbiz.de/10011373085
FDI is an important channel for productivity spillovers across economies. But productivity and employment effects of … significant. -- FDI ; Spillover ; foreign ownership ; cross-border M&A ; productivity ; employment effects …
Persistent link: https://www.econbiz.de/10008747562
particular interest to Germany as one of the most important FDI in ow destinations worldwide. They contribute to the foreign …
Persistent link: https://www.econbiz.de/10009613256
Over the last decade, Chinese outward direct investment (ODI) has been rapidly growing in technologically advanced countries. In this paper, the investment trends are explored with a particular focus on the United States of America and Germany. While the Chinese investors are interested in the...
Persistent link: https://www.econbiz.de/10011492760
In this paper we analyze the conditions under which a foreign direct investment (FDI) involves a net capital flow … find that the financing choice is driven by managerial incentive problems and that FDI involves an international capital …
Persistent link: https://www.econbiz.de/10003368138