While the literature has explored which factors determine the emergence of different multinational enterprise (MNE) structures (i.e., horizontal or vertical MNEs), little attention has been paid to differences within the same MNE type. This paper proposes an index to distinguish horizontal...

While the relationships between health insurance and the labour supply of women have been explored in the literature, little is known about the effects of offering public health insurance on the labour supply decisions of married women. This article examines the labour supply decisions of...

While regulations on tax evasion via transfer pricing have been thoroughly explored in the literature, little is known about the effects of domestic tax policies under a Bilateral Advanced Price Agreement (hereafter BAPA) on production decisions of multinational companies. I show that, even if...

Two different reactions to globalization (either supporting or opposing globalization) are observed throughout the world. Focusing on the effects on the labor market, we examine whether foreign direct investment benefits workers employed by local establishments in a host developing country. The...

This paper investigates efficiency losses caused by independent tax systems and proposes ways of remedying this coordination failure Whereas the harmful effects of tariff competition have been thoroughly explored in the trade policy literature little is known about the externalities that result...