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...

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...

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...

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...

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...

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...

Die vorliegende Untersuchung betrachtet die Zusammenarbeit mit dem lokalen Produktmanagement bei der internationalen Markteinführung von neuen Produkten. Ausgehend von der Feststellung, dass die internationale Markteinführung von neuen Produkten zunehmend standardisiert und zentralisiert...

Germany's repeal of the corporate capital gains tax for the disposal of domestic holdings was expected to substantially change the system of corporate network holdings and corporate control. Based on a general divestiture model, we show that the probability of a disposal increased after the tax...

Diese Dissertation untersucht zu welchem Maße die außerstaatliche Anwendung von "Title VII", the Americans with Disabilities Act and the Age Discrimination in Employment Act bei Personalabteilungen in transnationalen Unternehmen bekannt ist, die nach diesen Gesetzen haftbar sind.

Kultur besteht nicht nur aus ihrer sichtbaren Auswirkungen (sogenannte Artefakte, z. B. das Verhalten) und den darunter liegenden Werten und Normen. Kern der Kultur sind jedoch die unbewussten kollektiven Grundannahmen über Zeit, Raum, Realität, Natur, Menschen und Beziehungen, die als...