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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 report builds on the OECD’s longstanding work measuring government support in agriculture, fossil fuels, fisheries, and more recently in the aluminium value chain in order to estimate producer support and related market distortions in the semiconductor value chain. Results for 21 large...
Persistent link: https://www.econbiz.de/10012147309
We analyze tax competition between two countries of unequal size trying to attract a foreign-owned monopolist. When regional governments have only a lump-sum profit tax (subsidy) at their disposal, but face exogenous and identical transport costs for imports, then both countries will always...
Persistent link: https://www.econbiz.de/10010398203
countries' competition for a multinational's subsidiary. I argue that equilibrium subsidies as well as a foreign investor …
Persistent link: https://www.econbiz.de/10010427490
countries' competition for a multinational's subsidiary. I argue that equilibrium subsidies as well as a foreign investor …
Persistent link: https://www.econbiz.de/10003951435
countries' competition for a multinational's subsidiary. I argue that equilibrium subsidies as well as a foreign investor …
Persistent link: https://www.econbiz.de/10009746185
We analyze tax competition between two countries of unequal size trying to attract a foreign-owned monopolist. When regional governments have only a lump-sum profit tax (subsidy) at their disposal, but face exogenous and identical transport costs for imports, then both countries will always...
Persistent link: https://www.econbiz.de/10009623404
targeted tax competition may lead to higher welfare for the region as a whole than lump-sum subsidies when the difference in …
Persistent link: https://www.econbiz.de/10013073169
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