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This study addresses the potential trade-off between inflation and exchange rate targeting in former transition countries, which now may be labeled emerging market economies and which prepare for entry into the Economic and Monetary Union (EMU). Among this group of countries, some implemented...
Persistent link: https://www.econbiz.de/10009429025
Countries around the world continue to tax corporate income at significant rates despite downward pressures from international competition. Average statutory corporate income tax rates fell from 46% in 1982 to 33% in 1999, though tax bases simultaneously broadened, as a result of which average...
Persistent link: https://www.econbiz.de/10009477303
Persistent link: https://www.econbiz.de/10009638962
Recent legislation and standard interpretations promulgated by governmental bodies and the Financial Accounting Standards Board (FASB) have attempted to address several issues related to corporate taxation. These issues include the lack of transparency regarding specific tax transactions, the...
Persistent link: https://www.econbiz.de/10009459079
dissertation examines different responses on corporate taxation between manufacturing and banking FDI. Empirical tests are … conducted with a difference equation on the FDI decision using the data on outgoing FDI and foreign income tax rates across … countries. The result of empirical test indicates that tax rates negatively affect FDI decision for both banking and …
Persistent link: https://www.econbiz.de/10009477295
important since the stock of the European FDI in the transition countries of Eastern Europe has strongly increased during the … nineties. It reaches 83% of the total stock of FDI in Czech Republic, and more than 50% of total stock of FDI in Romania. There … analyzed in this doctoral thesis. The aim is to study the spatial and industrial distribution of FDI in the new European Unions …
Persistent link: https://www.econbiz.de/10009428991
This report starts where the previous quarterly publication ended. This first publication of a new annual series contains most of the same data as the quarterly report, plus some new material, through 1991. It also presents historical data covering a longer period of time than the previous...
Persistent link: https://www.econbiz.de/10009435856
This report reviews recent global efforts to privatize energy resources and outlines the opportunities and challenges privatization has presented to U.S. and foreign multinational energy companies. The group of energy companies studied in this report includes the major U.S. petroleum companies...
Persistent link: https://www.econbiz.de/10009436410
This paper is concerned with the determinants of international steam-coal trade. Most work in projecting coal trade has been either qualitative (a consensus of experts) or, if quantitative, has been based on competitive spatial-equilibrium models. Unfortunately, the competitive model of trade...
Persistent link: https://www.econbiz.de/10009437106
The paper analyzes the factors behind the reorientation of transition countries’ exports to their non-traditional partners outside their former block. First, the amount of reorientation is calculated using a gravity model. Then, reasons for the cross-country differences in the rate of closing...
Persistent link: https://www.econbiz.de/10009476672