Results 21 to 30 of about 82,359 (46)

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.
J. Bai, P. Barwick, Sheng Cao, Shanjun Li   +3 more
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

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.
J. Rexer
semanticscholar   +1 more source

Exploiting or Augmenting Labor?

American Economic Review: Insights
We show that existing “production approaches” to markdown estimation do not separately identify factor price markdowns from factor-augmenting productivity levels.
Michael Rubens, Yingjie Wu, M. Xu
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

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

A probabilistic method for reconstructing the Foreign Direct Investments network in search of ultimate host economies

Advances in Data Analysis and Classification, 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

Exports Spillovers from Multinational Enterprises to Domestic Firms in India: A Study of Selected Services

Foreign Trade Review
The article investigates horizontal export spillovers from multinational enterprises (MNEs) to domestic firms in India’s services sector. Using firm-level data from 2010 to 2020, the focus is on three industries: telecommunications, computer services and
P. Thakur, Shivani Bankar
semanticscholar   +1 more source

Multinationals’ Sales and Profit Shifting in Tax Havens

American Economic Journal: Economic Policy, 2022
We show that US multinationals record sales and the profits from these sales in tax havens while their goods and services are physically sold in other countries. We propose a framework illustrating the strategy of sales shifting.
Sébastien Laffitte, Farid Toubal
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