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Competition for FDI and Profit Shifting : On the Effects of Subsidies and Tax Breaks

Amerighi, Oscar - 2013

We investigate competition for FDI within a region when a foreign multinational firm can profitably exploit differences in statutory corporate tax rates by shifting taxable profits to lower-tax jurisdictions. In such framework we show that targeted tax competition may lead to higher welfare for...

Persistent link: https://www.econbiz.de/10013073169

Corporate Taxation and Multinational Activity

Egger, Peter H.; Loretz, Simon; Pfaffermayr, Michael; … - 2021

This paper assesses the impact of corporate taxation on multinational activity. A numerically solvable general equilibrium model of trade and multinational firms is used to incorporate the following components of corporate taxation: parent and host country statutory corporate tax rates,...

Persistent link: https://www.econbiz.de/10013317492

Tax incentives and the location of FDI: evidence from a panel of German multinationals

Buettner, Thiess; Ruf, Martin - 2005

Using a firm-level dataset this paper investigates the impact of taxation on the decision of German multinationals to hold direct investments in other European countries or abroad. Controlling for firm-specific differences in the valuation of potential locations, the results confirm significant...

Persistent link: https://www.econbiz.de/10010295685

An unfulfilled promise? : higher education quality and professional underemployment in Peru

Yamada, Gustavo; Lavado, Pablo; Martínez, Joan J. - 2015

Despite the high growth of the Peruvian economy during the last decade, college graduates are facing increasing difficulties to find occupations that match their higher educational background, skills and educational investments. This scenario is embodied in the "professional underemployment"...

Persistent link: https://www.econbiz.de/10011427813

Where do MNEs expand production: Location choices of the pharmaceutical industry in Europe after 1992

Ruane, Frances P.; Zhang, Xiaheng - 2007

Differences in regulations, technical standards and national medical cultures across EU member states created a highly segmented pharmaceutical market in Europe prior to the implementation of the Single Market Programme. The subsequent reduction in non-tariff barriers to trade would be expected...

Persistent link: https://www.econbiz.de/10010290578

Corporate investment decisions under political uncertainty

Riem, Marina - 2016

I investigate how political uncertainty influences corporate investment decisions employing a unique panel dataset of German manufacturing firms. I use data on firms' self-reported investment realizations, plans and revisions. The firm-specific user cost of capital captures the current...

Persistent link: https://www.econbiz.de/10011539894

The impact of corporate and personal income taxes on the location of firms and on employment : some panel evidence for the Swiss cantons

Feld, Lars P.; Kirchgässner, Gebhard - 2001

The impact of corporate income taxes on location decisions of firms is widely debated in the tax competition literature … econometric evidence on the influence of corporate and personal income taxes on the regional distribution of firms in 1981 and … corporate and personal income taxes deter firms to locate in a canton and subsequently reduce cantonal employment. …

Persistent link: https://www.econbiz.de/10011398133

Essays on the behavior of firms and politicians

Riem, Marina - 2017

This dissertation consists of six self-contained chapters that are related to the behavior of firms and politicians in a broader sense. After an introduction to the topic, the first part of the dissertation elaborates on how institutional and political framework conditions influence the behavior...

Persistent link: https://www.econbiz.de/10011741962

Globalisation and the mix of wage and profit taxes

Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm - 2006

This paper analyses the development of the ratio of corporate taxes to wage taxes using a simple political economy …

Persistent link: https://www.econbiz.de/10010261424

Globalisation and the mix of wage and profit taxes

Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm - 2006

This paper analyses the development of the ratio of corporate taxes to wage taxes using a simple political economy …

Persistent link: https://www.econbiz.de/10010439368

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