Results 21 to 30 of about 74,938 (44)

Preferential Trade Agreements

World Scientific Lecture Notes in Economics and Policy, 2020
This paper examines how free-trade agreements and customs unions affect the location of foreign direct investment (FDI) and social welfare, taking into account that governments may adjust taxes and external tariffs to compete for FDI.
Horst Raff, Cesifo Working
semanticscholar   +1 more source

A Probabilistic Method for Reconstructing the Foreign Direct Investments Network in Search of Ultimate Host Economies

Social Science Research Network, 2023
The Ultimate Host Economies (UHEs) of a given country are defined as the ultimate destinations of Foreign Direct Investment (FDI) originating in that country.
Nadia Accoto, Valerio Astuti, Costanza Catalano   +2 more
semanticscholar   +1 more source

Rising Import Tariffs, Falling Exports: When Modern Supply Chains Meet Old-Style Protectionism

American Economic Journal: Applied Economics
We examine the impacts of the 2018–2019 US import tariff increases on US exports through the lens of supply chain linkages. Using 2016 confidential firm-trade linked data, we identify exporters who were importing products that eventually faced tariff ...
Kyle Handley, Fariha Kamal, Ryan Monarch
semanticscholar   +1 more source

Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms

The American Economic Review, 2019
In this paper, I use confidential UK corporate tax returns data to explore whether there are systematic differences in the amount of taxable profits that multinational and domestic companies report.
Katarzyna Bilicka
semanticscholar   +1 more source

Quid Pro Quo, Knowledge Spillovers, and Industrial Quality Upgrading: Evidence from the Chinese Auto Industry

The American Economic Review
This paper studies the impact of quid pro quo (technology for market access) in facilitating knowledge spillovers and quality upgrading in the Chinese automobile industry.
Jie Bai, P. Barwick, Shengmao Cao, Shanjun Li   +3 more
semanticscholar   +1 more source

Corruption as a Local Advantage: Evidence from the Indigenization of Nigerian Oil

The American Economic Review
Multinationals in the extractive sectors of weak states face resource theft by armed groups. Criminality is often abetted by state corruption, even though firms are willing to pay for protection.
Jonah M. Rexer
semanticscholar   +1 more source

Income Shifting out of the United States by Foreign Multinational Firms

The Review of financial studies
I find that foreign multinational firms engage in tax-motivated income shifting out of the United States. The analysis uses novel data on foreign-owned U.S.
James F. Albertus
semanticscholar   +1 more source

Production Clustering and Offshoring

American Economic Journal: Microeconomics, 2022
I introduce a model of international production that allows the production chain to be of any length or number of sourcing countries and in which the production process does not have to be perfectly sequential.
Vladimir Tyazhelnikov
semanticscholar   +1 more source

Transfer Pricing and Income Shifting: Concepts, Pitfalls, and a Vision of the Future

Accounting Horizons
Transfer pricing is a fundamental tool of multinational tax planning, but the outcomes of transfer pricing affect more than just tax professionals. The purpose of this perspectives article is to provide a layperson’s understanding of transfer pricing ...
Russ Hamilton, Stephen J. Lusch
semanticscholar   +1 more source

Corporate Tax Burden and the Digitalization of Global Value Chains: Evidence From Chinese Listed Firms

SAGE Open
Despite the rapid development in digital technology, the influence of taxation on firm-level digital transformation in global value chains (GVCs) remains unclear.
Wanru Wang, Beiqi Xuanyuan, Xuhui Peng
semanticscholar   +1 more source