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Jurisdictions with lowest effective tax rates in the post-BEPS landscape : CbCR evidence and implications
Procházka, Petr - In: European financial and accounting journal : EFAJ 15 (2020) 1, pp. 33-52
The research revolves around the topic of offshore destinations and role of tax in the decision where to locate TNCs’ investments or relocate employees. This paper exploits rich country-by-country reporting (CbCR) data that banking institutions operating in the EU with annual turnover over 750...
Persistent link: https://www.econbiz.de/10012295798
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Multinational tax incentives and offshored U.S. jobs
Williams, Braden M. - In: The accounting review : a publication of the American … 93 (2018) 5, pp. 293-324
Persistent link: https://www.econbiz.de/10011933765
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Outward FDI and home country employment in USA manufacturing industries
Mullen, John K.; Williams, Martin - In: International journal of trade and global markets 6 (2013) 3, pp. 262-274
Persistent link: https://www.econbiz.de/10010205056
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Local labor market effects of offshoring : evidence from the US Trade Adjustment Assistance program
Im, Hye-jun; Shen, Yang; Yoo, Myunghwan - In: Journal of regional science 64 (2024) 3, pp. 931-960
Persistent link: https://www.econbiz.de/10014560217
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Offshoring and the skill-premium : evidence from individual workers' data
Tempesti, Tommaso - In: The world economy : the leading journal on … 39 (2016) 10, pp. 1628-1652
Persistent link: https://www.econbiz.de/10011621680
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Domestic gains from offshoring? : evidence from TAA-linked U.S. microdata
Monarch, Ryan; Park, Jooyoun; Sivadasan, Jagadeesh - In: Journal of international economics 105 (2017), pp. 150-173
Persistent link: https://www.econbiz.de/10011751894
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Import competition from and offshoring to low-income countries : implications for employment and wages at U.S. domestic manufacturers
Kamal, Fariha; Lovely, Mary E. - In: Journal of Asian economics 48 (2017), pp. 100-119
Persistent link: https://www.econbiz.de/10011928090
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Globalization of production : insights from the hard disk drive industry
Gourevitch, Peter A.; Bohn, Roger E.; McKendrick, David … - In: World development : the multi-disciplinary … 28 (2000) 2, pp. 301-317
Persistent link: https://www.econbiz.de/10001513575
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The effect of the Chinese economy on Mexican maquiladora employment
Mendoza Cota, Jorge Eduardo - In: The International trade journal 24 (2010) 1, pp. 52-83
Persistent link: https://www.econbiz.de/10003983418
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Service offshoring : is Europe different?
Werner, Welf - In: Intereconomics : review of European economic policy 44 (2009) 2, pp. 96-104
Persistent link: https://www.econbiz.de/10003831771