Narrow search
Showing 1 - 10 of 4,182
Cover Image
How low business tax rates attract multinational headquarters : municipality-level evidence from Germany
Becker, Sascha O.; Egger, Peter; Merlo, Valeria - 2009
,000 municipalities in Germany to analyze the sensitivity of the location decisions of foreign MNEs with respect to business tax rates …
Persistent link: https://www.econbiz.de/10003806078
Cover Image
How Low Business Tax Rates Attract Multinational Headquarters : Municipality-Level Evidence from Germany
Becker, Sascha O. - 2009
,000 municipalities in Germany to analyze the sensitivity of the location decisions of foreign MNEs with respect to business tax rates …
Persistent link: https://www.econbiz.de/10012765355
Cover Image
Regional mix and the roles of foreign subsidiaries : a new conceptualization and empirical evidence on the UK case
Kottaridi, Constantina; Filippaios, Fragkiskos; … - In: Spoudai : journal of economics and business 63 (2013) 1/2, pp. 47-74
agglomeration features playing the most significant role. At the same time though, idiosyncratic Foreign Direct Investment (FDI …
Persistent link: https://www.econbiz.de/10010255680
Cover Image
How low business tax rates attract multinational headquarters: municipality-level evidence from Germany
Becker, Sascha O.; Egger, Peter; Merlo, Valeria - 2009
,000 municipalities in Germany to analyze the sensitivity of the location decisions of foreign MNEs with respect to business tax rates …
Persistent link: https://www.econbiz.de/10010264533
Cover Image
Corporate Social Responsibility and Profit Shifting
Hasan, Iftekhar - 2020
This paper studies the relationship between corporate social responsibility (CSR) and profit shifting. Using a profit-shifting measure derived from worldwide data for parent firms and their foreign subsidiaries, we find that corporate social responsibility is positively and significantly...
Persistent link: https://www.econbiz.de/10012850376
Cover Image
Shared knowledge and the coagglomeration of occupations
Gabe, Todd M.; Abel, Jaison R. - 2013
concentration ; labor market pooling ; knowledge spillovers ; occupations …
Persistent link: https://www.econbiz.de/10009736210
Cover Image
The Effect of Tax Havens on Host Country Welfare
Gresik, Thomas A. - 2015
Multinational corporations can shift income into low-tax countries through transfer pricing and debt financing. While most developed countries use thin capitalization rules to limit the extent to which a subsidiary can be financed with internal debt, a number of developing countries do not. In...
Persistent link: https://www.econbiz.de/10013023847
Cover Image
Do foreign players change the nature of the game among local entrepreneurs?
Maliranta, Mika; Nurmi, Satu - 2004
, based on the observed spatial scopes of the local labor markets, outperforms other commonly used alternatives for measuring …
Persistent link: https://www.econbiz.de/10010284974
Cover Image
Competition for FDI and profit shifting
Ma, Jie; Raimondos-Møller, Pascalis - 2015
When countries compete for the location of a new multinational plant they need to be aware of the profit shifting opportunities this new plant creates for the global multinational firm. By modelling explicitly the multinational's intra-firm transactions, we show that the home market advantage...
Persistent link: https://www.econbiz.de/10010469981
Cover Image
Tax Competition for Foreign Direct Investments and the Nature of the Incumbent Firm
Amerighi, Oscar; De Feo, Giuseppe - 2012
In this paper we investigate tax/subsidy competition for FDI between countries of different size when a domestic firm … policy competition between the two governments seeking to attract FDI. We show that the country hosting the incumbent always … welfare-maximizer location. Finally, an efficiency-enhancing role of policy competition may only arise when the domestic …
Persistent link: https://www.econbiz.de/10010343825