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Knowledge-capital meets new economic geography

Egger, Peter; Gruber, Stefan; Larch, Mario; … - 2005

We incorporate the now standard knowledge-capital model of multinational firms in a new economic geography setting. The theoretical predictions of our model suggest that unskilled labor mobility leads to less concentration of production than skilled labor mobility does. This is in line with...

Persistent link: https://www.econbiz.de/10010261159

Corporate tax systems, multinational enterprises, and economic integration

Kind, Hans Jarle; Midelfart, Karen Helene; Schjelderup, … - 2004

Multinational firms are known to shift profits and countries are known to compete over shifty profits. Two major principles for corporate taxation are Separate Accounting (SA) and Formula Apportionment (FA). These two principles have very different qualities when it comes to preventing profit...

Persistent link: https://www.econbiz.de/10010261230

Group taxation, asymmetric taxation and cross-border investment incentives in Austria

Niemann, Rainer; Treisch, Corinna - 2005

In 2005, Austria modified its group taxation regime and now provides an option for crossborder loss-offset. We analyse the combined impact of Austria's new group taxation and lossoffset limitations on cross-border investment decisions of domestic corporations. Monte Carlo simulations in an...

Persistent link: https://www.econbiz.de/10010261305

The three parties in the race to the bottom : host governments, home governments and multinational companies

Altshuler, Rosanne; Grubert, Harry - 2005

Most studies of tax competition and the race to the bottom focus on potential host countries competing for mobile capital, neglecting the role of corporate tax planning and of home governments that facilitate this planning. This neglect in part reflects the narrow view frequently taken of the...

Persistent link: https://www.econbiz.de/10010261380

Is human capital losing from outsourcing? : Evidence for Austria and Poland

Lorentowicz, Andzelika; Marin, Dalia; Raubold, Alexander - 2005

Feenstra and Hanson (1997) have argued in the context of the North American Free Trade Agreement that US outsourcing to Mexico leads to an increase in the skill premium in both the US and Mexico. In this paper we show on the example of Austria and Poland that with the new international division...

Persistent link: https://www.econbiz.de/10010261383

Tax competition when firms choose their organizational form : should tax loopholes for multinationals be closed?

Bucovetsky, Sam; Haufler, Andreas - 2005

We analyze a sequential game between two symmetric countries when firms can invest in a multinational structure that confers tax savings. Governments are able to commit to long-run tax discrimination policies before firms' decisions are made and before statutory capital tax rates are chosen...

Persistent link: https://www.econbiz.de/10010261390

Asset ownership and foreign-market entry

Raff, Horst; Ryan, Michael; Stähler, Frank - 2006

This paper examines the link between a firm's ownership of productive assets and its choice of foreign-market entry strategy. We find that, controlling for industry- and country-specific characteristics, the most productive firms (i.e., those owning the most assets) will enter through greenfield...

Persistent link: https://www.econbiz.de/10010261423

Globalisation and the mix of wage and profit taxes

Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm - 2006

This paper analyses the development of the ratio of corporate taxes to wage taxes using a simple political economy model with internationally mobile and immobile firms. Among other results, our model predicts that countries reduce their corporate tax rate, relative to the wage tax, either when...

Persistent link: https://www.econbiz.de/10010261424

Foreign Direct Investment, Labour Market Regulation and Self-Interested Governments

Palokangas, Tapio - 2003

This document examines foreign direct investment (FDI) when multinationals and labour unions bargain over labour contracts and lobby the self-interested government for taxation and labour market regulation. We demonstrate that right-to-manage bargaining predicts higher returns for FDI than does...

Persistent link: https://www.econbiz.de/10010261532

Die späten Innovationsphasen - Zur Bedeutung der Zusammenarbeit zwischen zentralem und lokalem Produktmanagement. Ergebnisse einer Untersuchung in der Konsumgüterindustrie

Baumgarten, Antje; Herstatt, Cornelius - 2005

Our research describes the cooperation between central organizational units and local product management in … show that the international market introduction is primarily initiated and led by a regional or global product management …. Innovation departments and lead countries play a minor role. From the perspective of the local product management the cooperation …

Persistent link: https://www.econbiz.de/10010308097