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Internationale Direktinvestitionen, die als entscheidender Motor der Globalisie­rung gelten, werden mehr und mehr durch Fusionsaktivitäten dominiert. Seit Mitte der neunziger Jahre ist eine ausgeprägte Welle von Direktinvestitionen und eine entsprechende Welle grenzüberschreitender Fusionen...
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direct investment (HFDI), pure platform FDI (PFDI), and complex platform FDI (CFDI). Using data on Japanese outward FDI, we … define firms conducting HFDI or PFDI as those Japanese firms that maintain production affiliates only in the U.S. or Mexico …, respectively. The firms for CFDI are defined as having production affiliates in both the U.S. and Mexico. The theoretical …
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Several decades have passed since the civil rights movement began. The movement achieved historic success owing to the efforts of so many who dedicated their lives to the call of justice and equality. This remarkable success has led to an improved society that accords the legal protection of...
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The authors distributed a survey instrument to university students in Colombia, Ecuador, Puerto Rico, the Dominican Republic and the United States to determine their views on the ethics of tax evasion. Participants were asked to indicate the extent of their agreement or disagreement with each...
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time series. Said methodology is used to test and measure the existence of common cycles between the economies of Mexico …. Also, given the existence of one common cycle between these economies, it is found that transitory shocks affecting Mexico …
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We document the role of intangible capital in manufacturing firms' substantial contribution to non-manufacturing employment growth from 1977-2019. Exploiting data on firms' "auxiliary" establishments, we develop a novel measure of proprietary in-house knowledge and show that it is associated...
Persistent link: https://www.econbiz.de/10013334346
This paper analyzes the tax haven investment behavior of multinational firms from a country that exempts foreign income from taxation. High foreign tax rates generally encourage firms to invest in tax havens, though significant costs of reallocating taxable income dampen these incentives. The...
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