Showing 1 - 10 of 17,399
We investigate whether government subsidies to local input manufacturers encourage procurement from foreign firms. We … boundedness of the linkage variable. -- Multinational enterprises ; backward linkages ; subsidies …
Persistent link: https://www.econbiz.de/10003878215
This paper evaluates the Common Consolidated Corporate Tax Base (CCCTB) recently proposed by the European Commission. We find that if the CCCTB is introduced as it is currently proposed (including loss consolidation), then it is likely to impose large tax revenue costs of about one fifth of the...
Persistent link: https://www.econbiz.de/10012509213
We argue that the measures of backward linkages used in recent papers on spillovers from multinational companies are potentially problematic, as they depend on a number of restrictive assumptions, namely that (i) multinationals use domestically produced inputs in the same proportion as imported...
Persistent link: https://www.econbiz.de/10003883782
We argue that the measures of backward linkages used in recent papers on spillovers from multinational companies are potentially problematic, as they depend on a number of restrictive assumptions, namely that (i) multinationals use domestically produced inputs in the same proportion as imported...
Persistent link: https://www.econbiz.de/10003903185
We argue that the measures of backward linkages used in recent papers on spillovers from multinational companies are potentially problematic, as they depend on a number of restrictive assumptions, namely that (i) multinationals use domestically produced inputs in the same proportion as imported...
Persistent link: https://www.econbiz.de/10013155470
An advance pricing agreement (APA) is a formal arrangement between a tax authority and a multinational enterprise (MNE) in which the parties jointly agree on the MNE's transfer pricing methodology, estimated taxable income and tax payments for a fixed period, thus reducing the likelihood of an...
Persistent link: https://www.econbiz.de/10012911747
Tax subsidies alter the distribution of tax burdens in ways that blur the ability of researchers and policymakers to … of tax subsidies granted on a discriminatory basis. We find that better-governed countries are more likely to grant … subsidies and to direct larger amounts of this “tax aid” toward mobile firms (i.e., firms that are part of a multinational …
Persistent link: https://www.econbiz.de/10011997537
We use a unique exogenous corporate tax policy change in the Republic of Ireland to investigate how corporate taxation affects foreign direct investment at the extensive and intensive margin. To this end we construct exhaustive sectoral and plant level panel data and use...
Persistent link: https://www.econbiz.de/10010406858
In 2015, the Irish government announced the closure of the Double Irish; one of the largest tax loopholes used by U.S. multinational companies, giving existing users until 2020 to comply. Using U.S. administrative corporate tax data, I provide novel estimates on profit shifted back to the United...
Persistent link: https://www.econbiz.de/10014237073
were investment promotion subsidies provided to Boeing by the State of Washington. The EU contended that the Washington … State subsidies, which were conditioned on Boeing locating production of specific parts of its new 777X program within the … state, were prohibited import substitution subsidies. The AB took this case as an opportunity to consolidate WTO case-law on …
Persistent link: https://www.econbiz.de/10012907226