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Three aspects of globalization : liberalization, financial integration, and multinational organization
Rousová, Linda - 2009
Persistent link: https://www.econbiz.de/10008772364
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The influence of new enterprise tax reform on foreign invested enterprises in China : based on Computable General Equilibrium (CGE) analysis
Ye, Zhiqiang; Chen, Liqing; Shan, Yaling - In: Modern economy 7 (2016) 11, pp. 1153-1167
Persistent link: https://www.econbiz.de/10011600050
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BREXIT and FDI: key issues and new empirical findings
Welfens, Paul J. J.; Baier, Fabian J. - 2018
Persistent link: https://www.econbiz.de/10011801123
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Corporate Taxes and Foreign Direct Investments : An Impact Analysis
Okafor, Anthony - 2020
We investigate the effects of corporate taxes on the flow of foreign direct investments (FDI) in Nigeria between 1983 … Correction Model (ECM). The coefficient of determination (R2) showed that about 77 percent of the systematic changes in FDI are … Added Tax, and Custom and Excise Duties have a significant but negative relationship with FDI. In contrast, Tertiary …
Persistent link: https://www.econbiz.de/10014093178
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Der Steuerwettbewerb und die Osterweiterung der EU
Fuest, Clemens; Fuest, Winfried - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 84 (2004) 7, pp. 438-442
Persistent link: https://www.econbiz.de/10002131143
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Asset specificity, international profit shifting, and investment decisions
Overesch, Michael; Schreiber, Ulrich - In: Internationale Aspekte der Unternehmensbesteuerung, (pp. 23-47). 2010
Persistent link: https://www.econbiz.de/10003938485
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Public policy and multinational companies : evidence from firm-level data
Hugger, Felix Sebastian - 2021
Persistent link: https://www.econbiz.de/10012484449
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Tax Policy and Investment in a Global Economy
Chodorow-Reich, Gabriel; Smith, Matthew; Zidar, Owen M.; … - National Bureau of Economic Research - 2024
We evaluate the 2017 Tax Cuts and Jobs Act. Combining reduced-form estimates from tax data with a global investment model, we estimate responses, identify parameters, and conduct counterfactuals. Domestic investment of firms with the mean tax change increases 20% versus a no-change baseline. Due...
Persistent link: https://www.econbiz.de/10014512034
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Tax policy and investment in a global economy
Chodorow-Reich, Gabriel; Smith, Matthew; Zidar, Owen M.; … - 2024
Persistent link: https://www.econbiz.de/10014581053
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How would formula apportionment in the EU affect the distribution and the size of the corporate tax base? : An analysis based on German multinationals
Fuest, Clemens (contributor); Hemmelgarn, Thomas (contributor) - 2006
the data used in this study since our analysis is based on German FDI data only. Furthermore, the calculations do not take … like Germany, Italy, France or Great Britain. However, these results should be evaluated in the light of the limitations of …
Persistent link: https://www.econbiz.de/10003339188