Using a large panel dataset on worldwide operations of multinational firms, this paper studies one of the most advocated anti-tax-avoidance measures: Controlled Foreign Corporation rules. By including income of foreign low-tax subsidiaries in the domestic tax base, these rules create incentives...

Das vorliegende Buch behandelt die Frage nach der gesamtwirtschaftlichen Wünschbarkeit dezentraler staatlicher Eingriffe in die räumliche Verteilung unternehmerischer Aktivität mit steuer- und budgetpolitischen Instrumenten.Dazu arbeitet der Autor die wesentlichen Argumente für den Einsatz...

Anti-dumping policies are often justified as legitimate actions by governments in their efforts to protect domestic producers from unfair foreign competition. We investigate the impact of anti-dumping rules on firms' production decisions as to how much and where to produce. Anti-dumping measures...

This cahier provides an overview of the freedom of establishment, one of the four freedoms central to the European Union's single market. The book first contextualizes corporate mobility within a broader economic discussion on market access before turning to the private international law...