Results 11 to 20 of about 74,599 (45)

Externalities in International Tax Enforcement: Theory and Evidence

Social Science Research Network, 2020
We show that the fiscal authorities of high-tax countries can lack the incentives to combat profit shifting to tax havens. Instead, they have incentives to focus their enforcement efforts on relocating profits booked by multinationals in other high-tax ...
Thomas Tørsløv, Ludvig Wier, G. Zucman
semanticscholar   +1 more source

The Elephant in the Room: The Impact of Labor Obligations on Credit Markets

The American Economic Review, 2019
We show that labor market frictions are first-order for understanding credit markets. Wage growth and labor share forecast aggregate credit spreads and debt growth as well as or better than alternative predictors.
Jack Y Favilukis, Xiaoji Lin, Xiaofei Zhao   +2 more
semanticscholar   +1 more source

Literature analysis of the language challenges and the responses thereto of European multinational companies

Competitio
Language diversity is an inherent part of international business transactions,despite the dominance of English. The challenge for management, HRM, andemployees in multinational companies is to find the right strategy.
Edina Várnagy
semanticscholar   +1 more source

(Mis)Allocation, Market Power, and Global Oil Extraction

The American Economic Review, 2019
We propose an approach to measuring the misallocation of production in a market that compares actual industry cost curves to undistorted (counterfactual ) supply curves.
John Asker, Allan Collard-Wexler, J. Loecker   +2 more
semanticscholar   +1 more source

Brands in Motion: How Frictions Shape Multinational Production

The American Economic Review, 2015
Following the 2016 Leave vote in the referendum on UK membership in the EU and the election of Donald Trump, trade agreements have entered a period of great instability.
K. Head, T. Mayer
semanticscholar   +1 more source

Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom

American Economic Journal: Economic Policy, 2020
In 2009, the United Kingdom changed from a worldwide to a territorial tax system, abolishing dividend taxes on foreign repatriation from many low-tax countries.
L. Liu
semanticscholar   +1 more source

The Impact of Brexit on Foreign Investment and Production

American Economic Journal: Macroeconomics, 2017
Using simulations from a multi-country neoclassical growth model, we analyze several post-Brexit scenarios. First, the United Kingdom unilaterally imposes tighter restrictions on FDI and trade from other EU nations. Second, the European Uunion retaliates
Ellen R Mcgrattan, Andrea Waddle
semanticscholar   +1 more source

Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-level Investment Efficiency

Accounting Review, 2019
Using a global sample of multinational corporations (MNCs) and their foreign subsidiaries, we find that repatriation taxes impair subsidiary-level investment efficiency.
H. Amberger, Kevin S. Markle, David M. P. Samuel   +2 more
semanticscholar   +1 more source

Multinationals and Anti-Sweatshop Activism

, 2010
A. Harrison, Jason Scorse
semanticscholar   +1 more source

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Offshore Profit Shifting and Aggregate Measurement: Balance of Payments, Foreign Investment, Productivity, and the Labor Share

The American Economic Review, 2022
We show how offshore profit shifting by US multinational enterprises affects several key measures of the US economy. Profits shifted out of the United States grew rapidly from the mid-1990s to 2010 and have since waned.

semanticscholar   +1 more source