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Does outward foreign investment matter for Canadian productivity? : evidence from greenfield investments

Rai, Naveen; Suchanek, Lena; Bernier, Maria - 2018

This paper seeks to understand how outward foreign direct investment (FDI) affects the productivity of Canadian firms …. We estimate the impact of outward greenfield investment on measures of firm-level productivity using FDI data from … with a difference-in-difference approach, we find that firms that invest abroad tend to see more important productivity …

Persistent link: https://www.econbiz.de/10011878649

International trade and investment by state enterprises

Kowalski, Przemyslaw; Perepechay, Kateryna - 2015

The recent surge in competition between state and private firms in global markets calls for a reflection on how to minimise any potentially distortionary effects on international trade and investment created by state enterprises while at the same time restraining any undue protectionist policy...

Persistent link: https://www.econbiz.de/10011403604

Foreign participation in public procurement and firm performance : evidence from sub-Saharan Africa

Hoekman, Bernard M.; Sanfilippo, Marco - In: Review of world economics 156 (2020) 1, pp. 41-73

Persistent link: https://www.econbiz.de/10012432617

The impact of corporate taxes on investment : an explanatory empirical analysis for interested practitioners

Dreßler, Daniel - 2012

The scientific literature provides evidence for an impact of company taxes on investments. Practitioners, however, have a skeptical view on the meaning of this effect. This paper builds the bridge between research and the interested practice by providing detailed descriptives and clearly showing...

Persistent link: https://www.econbiz.de/10009553617

The tax treatment of interest expenditures of multinational enterprises

Ossokina, Ioulia V.; Vollebergh, Herman R. J. - 2000

This paper analyses the national tax treatment of interestexpenditures of multinational enterprises in a non-cooperative world. It is shown that the international tax systemgenerally leads to distortions in the capitaldecisions of multinational firms. In contrast to the existingliterature on the...

Persistent link: https://www.econbiz.de/10011303290

Taxation and valuation of international real investments

Ylä-Liedenpohja, Jouko - 2003

The study analyses the incentives for multinationals caused by linking different national tax systems. The dividend tax capitalization hypothesis is extended to include taxes during the repatriation and onward distribution (as equalization tax) to derive the relevant cost of capital formulae for...

Persistent link: https://www.econbiz.de/10011509386

Investment impact of tax loss treatment : empirical insights from a panel of multinationals

Dreßler, Daniel; Overesch, Michael - 2010

We analyze the impact of tax loss treatment on the size and structure of multinational investments. Basically, two effects of tax loss treatment can be expected. First, firms make their investment decisions in the face of potential future losses. Then, the various types of conceivable loss...

Persistent link: https://www.econbiz.de/10008759947

Tax competition, the distribution of MNE's ownership and the wage formation process

Gérard, Marcel - 2002

This paper shows how the distribution of the ownership of multinational companies and the labour market conditions, especially the wage formation process, influence the outcome of interjurisdictional tax competition and coordination. In particular, it sets forth that equilibrium corporate tax...

Persistent link: https://www.econbiz.de/10011408608

On the implications of introducing cross-border loss-offset in the European Union

Kalamov, Zarko; Runkel, Marco - 2015

This article investigates a tax competition model where countries compete for capital and profits of multinational enterprises (MNEs) through statutory tax rates and cross-border loss-offset provisions, which allow a transfer of foreign subsidiaries’ losses to the parent company. A joint...

Persistent link: https://www.econbiz.de/10011295801

Unobserved tax avoidance and the tax elasticity of FDI

Egger, Peter; Merlo, Valeria; Wamser, Georg - 2014

This paper investigates the tax responsiveness of multinational firms’ investment decisions in foreign countries, distinguishing firms that are able to avoid taxes (avoiders) from those that are not (non-avoiders). From a theoretical point of view, the tax responsiveness of firms crucially...

Persistent link: https://www.econbiz.de/10010388752

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