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thin capitalization rules when multinationals can also shift income via transfer prices. We show that while permissive thin …
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This paper examines long-term developments in the quality and efficiency of free market institutional systems across thirteen emerging economies from South, South-east, and East Asia over the 1995-2014 period. The paper also empirically assesses the impact of free market institutions on a...
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sub-Saharan Africa. In this context the fast growing south-south cooperation’s, specific transregional free trade …
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firms in Africa to those of other multinationals with similar ties to Africa but not subject to the large U.K. tax changes …
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We explore the effect of foreign direct investment on economic growth in developing countries, distinguishing between mergers and acquisitions ("M&As") and "greenfield" investment. A simple model captures the key difference between the two types of FDI: unlike greenfield investment, M&As partly...
Persistent link: https://www.econbiz.de/10009376718