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Affiliates of German firms in Eastern Europe differ from those in the rest of the world. They have smaller sales and … they employ more labor. Labor productivity is thus lower than in affiliates of German firms elsewhere. Moreover …, multinational activity in Eastern Europe is mostly unilaterally whereas, for industrialized countries, bilateral FDI linkages …
Persistent link: https://www.econbiz.de/10003315497
Affiliates of German firms in Eastern Europe differ from those in the rest of the world. They have smaller sales and … they employ more labor. Labor productivity is thus lower than in affiliates of German firms elsewhere. Moreover …, multinational activity in Eastern Europe is mostly unilaterally whereas, for industrialized countries, bilateral FDI linkages …
Persistent link: https://www.econbiz.de/10014058084
Persistent link: https://www.econbiz.de/10003181814
Persistent link: https://www.econbiz.de/10010516531
German-based multinationals. We use two main identification strategies, based on: (1) synthetic control methods, and (2 …
Persistent link: https://www.econbiz.de/10010519931
This paper analyzes tax competition when welfare maximizing jurisdictions levy source-based corporate taxes and multinational enterprises choose tax-efficient capital-to-debt ratios. Under separate accounting, multinationals shift debt from low-tax to high-tax countries. The Nash equilibrium of...
Persistent link: https://www.econbiz.de/10010193786
investment (FDI). Using a unique dataset which allows us to observe the worldwide activities of a large panel of multinational …, compared with the unrestricted case, in the presence of a typical thin-capitalization rule, the tax-rate sensitivity of FDI is … level of FDI in high-tax countries. Regulations of transfer pricing, however, are not found to exert significant effects on …
Persistent link: https://www.econbiz.de/10010257227
Persistent link: https://www.econbiz.de/10010509499
This paper synthesizes and extends the literature on the taxation of foreign source income in a framework that covers both greenfield and acquisition investment, and a general constraint linking investment at home and abroad for the multinational by introducing a cost of adjustment for the...
Persistent link: https://www.econbiz.de/10010485517
Persistent link: https://www.econbiz.de/10011447077