Showing 1 - 10 of 31,013
corruption and the concealment of officials' bribes, tax havens discourage the provision of public goods and hence have also a …
Persistent link: https://www.econbiz.de/10010278839
the choice of optimal bribes by corrupt o¢ cials and the share of the proceeds of corruption that will be concealed in tax … corruption and the concealment of o¢ cials?bribes, tax havens discourage the provision of public goods and hence have also a …
Persistent link: https://www.econbiz.de/10010925653
the choice of optimal bribes by corrupt officials and the share of the proceeds of corruption that will be concealed in … supporting corruption and the concealment of officials’ bribes, tax havens discourage the provision of public goods and hence …
Persistent link: https://www.econbiz.de/10010931324
This paper studies the impact of corruption in emerging markets on the mode of entry and volume of inward foreign … direct investment using a unique firm-level data set. It examines two effects of corruption simultaneously: a reduction in … the volume of foreign investment and a shift in the ownership structure. Corruption makes local bureaucracy less …
Persistent link: https://www.econbiz.de/10005357493
corruption and the concealment of officials’ bribes, tax havens discourage the provision of public goods and hence have also a …
Persistent link: https://www.econbiz.de/10009352225
This paper studies the impact of corruption on inward foreign direct investment using a unique firm-level data set. It … examines two effects of corruption simultaneously: a reduction in the volume of foreign investment and a shift in the ownership … structure. Corruption makes local bureaucracy less transparent and hence acts as a tax on foreign investors. Moreover …
Persistent link: https://www.econbiz.de/10005677649
This paper disentangles the effects of corruption on entry mode decision by carrying out an empirical analysis with … these hypotheses: (i) Corruption has a direct negative impact on greenfield investments and a weak positive impact on M …&As. (ii). There are complex, asymmetric, secondary effects of corruption on the mode of entry. (iii). International experience …
Persistent link: https://www.econbiz.de/10011111597
This paper contributes to the empirical literature on the transfer pricing behavior of multinational firms. Previous research mainly focuses on transfer pricing as a means of tax optimization. Our approach concentrates on transfer pricing as a critical compliance issue. Specifically, we...
Persistent link: https://www.econbiz.de/10010293338
This paper investigates the transfer pricing risk awareness of multinational firms using cross-sectional data of more than 350 firms located in 24 countries and classified in 12 industries. Moving beyond the sole tax optimization motives of multinational firms, we extend the existing literature...
Persistent link: https://www.econbiz.de/10010293348
I analyze the welfare implications of protecting intellectual property rights (IPR) in developing countries through its impact on innovation, market structure, and technology transfer. FDI, tariffs, and joint ventures (JV) are introduced to the strategic IPR literature. In a North-South trade...
Persistent link: https://www.econbiz.de/10010293775