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Corporate tax as an instrument of tax competition among the EU countries

Matusiak, Robert - In: The impact of globalization on international finance …, (pp. 457-469). 2018

Calls for more frequent application of the second-generation statistical methods such as structural equation modeling (SEM) have emerged in the field of management accounting recently. The aim of this article is to compare these statistical methods to the first-generation methods using the...

Persistent link: https://www.econbiz.de/10012236813

The impact of corporate income taxation on location choice of investments : separate accounting versus formula apportionment

Celebi, Hulya - In: The impact of globalization on international finance …, (pp. 1-14). 2018

This paper investigates the impact of separate accounting (SA) versus that of formula apportionment (FA) on investment decisions in high- and low-corporate income tax countries. As the investment decisions of multinational enterprises are commonly taken by managers and not by owners, the focus...

Persistent link: https://www.econbiz.de/10012233689

Corporate income tax, IP boxes and the location of R&D

Shehaj, Pranvera; Weichenrieder, Alfons J. - In: International tax and public finance 31 (2024) 1, pp. 203-242

Persistent link: https://www.econbiz.de/10015056349

The gap between potential entrepreneurship and actual entrepreneurship : an inter-continental comparative analysis

Marzábal Rodil, Óscar; Morales Urrutia, Diana - 2015

The aim of this paper is to analyze the difference between the rates of potential entrepreneurship and actual entrepreneurship in European and American context, trying to identify some of the explanatory factors. For this purpose an institutional approach is used, which includes the role of...

Persistent link: https://www.econbiz.de/10011481848

Foreign Direct Investment and growth : the role of territorial capital

Casi, Laura; Resmini, Laura - 2012 - This version: June 2012, first draft

complexity in the path to regional growth and development is fostered by globalization and the creation of large integrated areas …

Persistent link: https://www.econbiz.de/10011515025

What determines the embeddedness of European regions in EU funded R&D networks? : evidence using graph theoretic approaches and spatial panel modeling techniques : paper to be presented at the 52nd European Congress of the Regional Science Association International (RSAI), 21-25 August 2012, Bratislava, Slovakia

Wanzenböck, Iris; Scherngell, Thomas; Lata, Rafael - 2012

In the recent past, regional, national and supranational Science, Innovation and Technology (STI) policies have emphasized supporting interactions and networks between organisations of the innovation system. The policy instrument of the EU in this context are the European Framework Programmes...

Persistent link: https://www.econbiz.de/10011515552

A Bayesian space-time approach to identifying and interpreting regional convergence clubs in Europe

Fischer, Manfred M.; Lesage, James P. - 2013

This study suggests a two-step approach to identifying and interpreting regional convergence clubs in Europe. The first …

Persistent link: https://www.econbiz.de/10011685263

A Bayesian approach to identifying and interpreting regional convergence clubs in Europe

Fischer, Manfred M.; Lesage, James P. - 2012

This study suggests a two-step approach to identifying and interpreting regional convergence clubs in Europe. The first …

Persistent link: https://www.econbiz.de/10011518150

The knowledge regions in the enlarged Europe

Colombelli, Alessandra; Foddi, Marta; Paci, Raffaele - 2011

Since the Lisbon agenda in 2000, Europe stated the goal to become the most advanced knowledge economy in the world … to identify the "knowledge regions" in Europe and to examine their main territorial features. To this aim we first build …

Persistent link: https://www.econbiz.de/10011536575

Tertiarisation and globalisation of productive systems : comparative analysis : ERSA Regions in motions : breaking the path : 52th European Congress of the Regional Science Association International : 21st August - 25th August, Bratislava, Slovakia

Melikhova, Yulia; Camacho Ballesta, José A.; … - 2012

one of the European Union new member states, situated in the centre of Europe, the fact that could boost its participation … situation using the globalization ratios (foreign direct investment and trade in services), by means of the input-output tables … productive systems from the point of view of globalization of services provision but also to appreciate whether there are any …

Persistent link: https://www.econbiz.de/10011508123