排序方式: 共有23条查询结果,搜索用时 0 毫秒
21.
Tax incentives and the location of FDI: Evidence from a panel of German multinationals 总被引:1,自引:0,他引:1
Using a firm-level panel data set this paper investigates the impact of taxation on the decision of German multinationals
to hold or establish a subsidiary in other European countries or abroad. Taking account of unobserved local characteristics
as well as firm-specific preferences for potential locations, the results confirm significant effects of tax incentives, market
size, and of labor cost on cross-border location decisions. In accordance with Devereux and Griffith (1998) we find that the
marginal effective tax rate has no predictive power for location decisions. However, the results indicate a considerably weaker
predictive power of the effective average tax rate as compared to the statutory tax rate.
JEL Code:H25 ⋅ F23 ⋅ F21 ⋅ R38 相似文献
22.
Thiess?BüttnerEmail author Wolfram?F.?Richter Horst?Zimmermann 《Wirtschaftsdienst》2016,96(6):440-443
In the recent past, Germany has experienced increasing strike activity by small trade unions. This became possible through a change in high-level legislation allowing competition between trade unions at the firm level. The German government has responded by implementing a new law, which restricts this competition, but many observers regard it as inappropriate. In a recent issue of this journal, the Scientific Advisory Board to the Federal Ministry of Transport and Digital Infrastructure proposes specific legal measures to be taken. The present paper comments on these proposals. It supports the claim for legal regulation of strike activities, but it deviates with regard to the scope of application. The point is made that striking is an activity that inherently requires legal regulation, and that legal regulation is only dispensable in sectors governed by strong competition. 相似文献
23.
This paper provides an empirical analysis of the impact of taxes other than profit taxes on both investment and location decisions
of multinationals. Besides effects of corporate income taxes, the results confirm significant adverse effects of nonprofit
taxes such as property taxes, sales taxes and VAT, and import duties on the level of FDI. However, once country-specific fixed
effects are included, most of the effects of nonprofit taxes vanish. This is supported by the analysis of location decisions,
where taxes other than corporate income taxes are not found to exert any adverse effects on the location probability in a
setting with country-specific fixed effects.
相似文献