Results 31 to 40 of about 74,599 (45)

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.
Jonah M. Rexer
semanticscholar   +1 more source

Capital Controls for Crisis Management Policy in a Global Economy

American Economic Journal: Macroeconomics, 2022
Capital controls may be justified as a policy to combat a financial crisis. But for large economies, capital controls may have substantial spillovers to the rest of the world.
J. S. Davis, M. Devereux
semanticscholar   +1 more source

The Interplay of Foreign Direct Investment in Unravelling the Nexus of Technological Innovation and Economic Dynamics: An Integrated Study Using Vector Error Correction Model

The Indian Economic Journal
Most lower-middle income countries prioritise innovation, with foreign direct investment (FDI) as a key funding source for sustainable development. This article studies the interplay between FDI, technological innovation (measured by patent-granted ...
Meenu Maheshwari, Rupali Loke
semanticscholar   +1 more source

Strategic Incentives for Adopting the Global Minimum Tax

Journal of Legal Analysis
The USA, alongside many other nations, presently faces a vital policy choice: should it adopt the global minimum tax proposed by the Organization for Economic Cooperation and Development, purportedly to ensure basic levels of corporate taxation of ...
Wei Cui
semanticscholar   +1 more source

The Liability of Informality and De-internationalisation During the COVID-19: International Evidence

Foreign Trade Review
This author investigates the effect of the liability of informality on a firm’s de-internationalisation using cross-country firm-level data. De-internationalisation reflects an export reduction in which firms decrease their overseas sales.
N. Doan, Ngoc Mai Tran, Van Ha Doan, Huong Giang Mai   +3 more
semanticscholar   +1 more source

Decomposition and Dynamics of Unit Labor Costs in a Context of International Fragmentation of Production: Evidence from the German Automotive Sector

The Review of Radical Political Economics
Conventional analysis has sought to explain the determinants of price competitiveness by way of national factors, but given the current degree of international fragmentation of production, a more holistic perspective needs to be explored.
Manuel Gracia Santos, Miguel Montanyá, María J. Paz   +2 more
semanticscholar   +1 more source

Impact of FDI on Skilled and Unskilled Wages in India in a Model with Organised, Semi-organised and Unorganised Sectors

Foreign Trade Review
The present study examines the impact of foreign direct investment (FDI) on skilled and unskilled labour demand and wages in a three-sector model economy comprising an organised sector, a semi-organised sector and an unorganised sector.
Arpit Gupta, A. K. S. Chand
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

Determinants of FDI Inflows in Advanced Economies: Does the Quality of Economic Structures Matter?

Social Science Research Network, 2017
This paper investigates the role of economic structures as determinants of FDI inows. We expand on the existing literature by focusing on advanced economies, using a newly available measure of FDI which cleans the data from statistical artefacts, such as
Konstantinos Dellis, David Sondermann, I. Vansteenkiste   +2 more
semanticscholar   +1 more source