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Intellectual capital and performance within the banking sector of Luxembourg and Belgium
Mention, Anne‐Laure; Bontis, Nick - In: Journal of Intellectual Capital 14 (2013) 2, pp. 286-309
effects of intellectual capital and its components on business performance in banking institutions within Luxembourg and … Belgium. Design/methodology/approach – This empirical research is conducted using a dedicated survey instrument administered …
Persistent link: https://www.econbiz.de/10014875647
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Tax Competition through Tax Evasion / Steuerwettbewerb über Steuerhinterziehung
Beckmann, Klaus - In: Jahrbücher für Nationalökonomie und Statistik 221 (2001) 3, pp. 241-255
Summary In the present paper, I analyse the competitive behaviour of benevolent governments in the presence of (capital) income tax evasion when information exchange is not possible. My approach is to introduce a cost of evasion function into an otherwise standard tax competition model and to...
Persistent link: https://www.econbiz.de/10014608831
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Local economic development and cross‐border networks
Jesuit, David K.; Sych, Lawrence - In: International Journal of Public Sector Management 25 (2012) 6/7, pp. 473-482
in the countries of Luxembourg and the USA. Findings – The study's preliminary findings show a range of networks across …
Persistent link: https://www.econbiz.de/10014799150
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The determinants of excess worker turnover in Luxembourg
Bertinelli, Luisito; Cardi, Olivier; Pamukçu, Teoman; … - In: International Journal of Manpower 30 (2009) 3, pp. 253-268
) in the Luxembourg labour market using a rich employer‐employee matched data set. Design/methodology/approach – The paper …, establishment characteristics, and two‐digit sector‐specific characteristics. The data used are from the Luxembourg social security … system for the period 1992‐2003. Findings – The findings show that there are high churning levels in Luxembourg, that their …
Persistent link: https://www.econbiz.de/10014783325
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The link between non‐technological innovations and technological innovation
Mothe, Caroline; Uyen Nguyen Thi, Thuc - In: European Journal of Innovation Management 13 (2010) 3, pp. 313-332
Innovation Survey (CIS 4) in 2006 in Luxembourg. Data are analyzed through a generalized Tobit model. Findings – Evidence is …
Persistent link: https://www.econbiz.de/10014721217
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Foreign subsidiaries’ competitive strategy: the impact of corporate support and local competition
Pehrsson, Anders - In: European Business Review 29 (2017) 6, pp. 606-627
Purpose The study draws on the resource-based view and the contingency view of strategy. The purpose of this paper is to contribute to international strategy literature by extending the current understanding of foreign subsidiary’s competitive strategy in terms of cost leadership and product...
Persistent link: https://www.econbiz.de/10014714292
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The impact of within-country and within-firm factors on Japanese foreign subsidiary performance during economic crisis
Cordeiro, Matheus Baldo; Ogasavara, Mario Henrique; … - In: Asia-Pacific Journal of Business Administration 9 (2017) 3, pp. 190-205
Purpose The purpose of this paper is to analyze the relevant aspects that influence foreign subsidiary’s performance and remain how they retain competitiveness in international markets during economic crisis. To investigate this effect, this research analyzes the behavior of Japanese...
Persistent link: https://www.econbiz.de/10014674487
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Foreign value-adding of industrial firms
Pehrsson, Anders - In: Journal of Strategy and Management 7 (2014) 2, pp. 155-171
Purpose – There is a lack of research on how the industrial firm's international strategy is associated with basic and advanced value-adding modes of the wholly owned foreign subsidiary. The purpose of this paper is to fill the gap by answering two questions: how are relatedness between the...
Persistent link: https://www.econbiz.de/10014906927
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Do US pharmaceutical companies strategically shift income to international affiliates?
Brajcich, Andrew M.; Friesner, Daniel L.; Schibik, Tim J. - In: Multinational Business Review 24 (2016) 1, pp. 8-24
Purpose The purpose of this study is to empirically identify incentives that drive resource shifting by US pharmaceutical firms to comparatively low-tax jurisdictions. Design/methodology/approach Using a panel of publicly listed companies, we investigate whether resource shifting is facilitated...
Persistent link: https://www.econbiz.de/10014932035
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The Firm's Cost of Capital, Its Effective Marginal Tax Rate, and the Value of the Government's Tax Claim
Rao, Ramesh K. S.; Stevens, Eric C - In: Topics in Economic Analysis & Policy 6 (2006) 1
Abstract This paper develops a theory of the firm's weighted average cost of capital (WACC) and the marginal tax rate with risky debt and potentially redundant depreciation and interest tax shields. The tax shields' risks, the firm’s borrowing interest rate and its marginal tax rate are...
Persistent link: https://www.econbiz.de/10014587571