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Displaying results 1 to 12 of 12.

  1. Global Evidence on Profit Shifting Within Firms and Across Time
    Author: Delis, Fotis; Delēs, Manthos D.; Laeven, Luc; Ongena, Steven
    Published: 2022
    Publisher:  SSRN, [S.l.]

    We provide the first global estimates of profit shifting at the subsidiary-year level. Employing nonparametric estimation techniques within a mainstay model of profit shifting, we examine the subsidiary-year responses of earnings to the composite tax... more

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    We provide the first global estimates of profit shifting at the subsidiary-year level. Employing nonparametric estimation techniques within a mainstay model of profit shifting, we examine the subsidiary-year responses of earnings to the composite tax indicator faced by all subsidiaries of a multinational firm. Our panel includes 26,593 subsidiaries across 95 countries for the period 2009 2017. We extensively validate our results against aggregate estimates of previous studies and evidence from specific cases. We find that profit shifting decreased over this period in advanced economies but increased in other parts of the world where taxation policies are less stringent on average, consistent with tax arbitrage strategies. We also examine correlates of profit shifting, identifying that a key determinant is the subsidiaries’ ratio of intangible assets, and this channel is stronger in countries with weaker institutions. Both our new database and correlates open important avenues to analyze the sources and effects of profit shifting

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
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    Series: Swiss Finance Institute Research Paper ; No. 22-94
    Subjects: Profit shifting; multinational enterprises; nonparametric estimation; intangible assets; institutional quality; global sample
    Scope: 1 Online-Ressource (78 p)
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    Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments December 1, 2022 erstellt
  2. Unsecured loans and intangible investment
    Author: Ogura, Yoshiaki; Uesugi, Iichiro; Iwaki, Hiromichi
    Published: [2023]
    Publisher:  RIETI, [Tokyo, Japan]

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    Language: English
    Media type: Book
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    Series: RIETI discussion paper series ; 23-E, 034 (May 2023)
    Subjects: collateral constraints; intangible assets; small and medium-sized enterprises; total factor productivity; government-owned banks
    Scope: 1 Online-Ressource (circa 66 Seiten)
  3. Determinanten und regulatorische Dimensionen der Berichterstattungsqualität immaterieller Werte
    theoretische Fundierung und empirische Evidenz für deutsche, börsennotierte Familienunternehmen
    Author: Senger, Alexander
    Published: 2021
    Publisher:  Cuvillier Verlag, Göttingen

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    Source: Union catalogues
    Language: German
    Media type: Dissertation
    Format: Print
    ISBN: 9783736974654
    Other identifier:
    9783736974654
    Edition: 1. Auflage
    Subjects: Legitimitätstheorie; Inhaltsanalyse; Investorenkapital; Kapitalrendite; Nichtfinanzielle Erklärung; return on capital; Unternehmensberichterstattung; innovation capital; intellectual capital; Share index; Forschung und Entwicklung; Finanzmarktintegrität; immaterielle Werte; corporate governance; Kundenkapital; relational capital; börsennotiert; non-financial statement; Prozesskapital; Forschungslücke; structural capital; intangible assets; reporting quality; Nichtfinanzielle Berichterstattung; content analysis; customer capital; Prinzipal-Agenten-Theorie; Stakeholdertheorie; Aktienindex; Innovationskapital; research and development; Determinanten; investor capital; immaterielle Vermögenswerte; supplier capital; Handelsgesetzbuch; Standardsetter; stakeholder theory; systematischer Literatur-Review; location capital; legitimacy theory; auditing firm; German Companies Act; Signalling-Theorie; family firm; process capital; Accounting Law Reform Act; Berichterstattungsqualität; regulatory dimensions; reporting; research gap; Berichterstattung; signalling theory; human capital; Nachhaltigkeit; Paneldatenregression; Lieferantenkapital; Wirtschaftsprüfungsgesellschaft; Familienunternehmen; listed on the stock exchange; Standortkapital; non-financial reporting; Beziehungskapital; financial market integrity; regulatorische Dimensionen; determinants; Bilanzrechtsreformgesetz; corporate reporting; Humankapital; Wertschöpfungskoeffizient; MAXQDA; Kapitalrentabilität; panel data regression; systematic literature review; family business; Aktiengesetz; principal agent theory; sustainability; commercial code; Strukturkapital
    Other subjects: Hardcover, Softcover / Wirtschaft/Betriebswirtschaft
    Scope: XXIX, 416 Seiten, Diagramme
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    Dissertation, Technische Universität Clausthal, 2021
  4. Performance Effects of Multinationality
    The Role of Firm-specific Advantages, Intra- and Inter-regional Expansion, and Home-region Effects
    Author: Ral-Trebacz, Arkadiusz
    Published: 6. Februar 2017

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    Source: Union catalogues
    Contributor: Eckert, Stefan (AkademischeR BetreuerIn); Claus, Thorsten (AkademischeR BetreuerIn); Kemnitz, Alexander (AkademischeR BetreuerIn); Schirmer, Frank (AkademischeR BetreuerIn)
    Language: English
    Media type: Dissertation
    Format: Online
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    RVK Categories: QP 305
    Subjects: multinationality; performance; multinational companies; firm-specific assets; regionalization; strategy; european firms; home region; intangible assets
    Scope: 1 Online-Ressource (circa 47 Seiten)
    Notes:

    Das Erscheinungsdatum ist der Tag der Verteidigung

    Dissertation, Technische Universität Dresden, 2017
  5. What is productive investment? Insights from firm-level data for the United Kingdom
    Author: Karmakar, Sudipto; Melolinna, Marko; Schnattinger, Philip
    Published: July 2022
    Publisher:  Bank of England, London

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    Language: English
    Media type: Book
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    Series: Staff working paper / Bank of England ; no. 992
    Subjects: Dynamic programming; firm-level productivity; intangible assets; panel regression
    Scope: 1 Online-Ressource (circa 55 Seiten), Illustrationen
  6. Vertical foreign direct investment
    make, sell and (not) buy
    Author: Milliou, Chrysovalantou; Sandonís, Joel
    Published: [2017]
    Publisher:  Instituto Valenciano de Investigaciones Económicas, S.A., Valencia (Spain)

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    Staats- und Universitätsbibliothek Bremen
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    Language: English
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    Edition: Version: February 2017
    Series: Array ; WP-AD 2017, 02
    Subjects: international trade; vertical FDI; inputs; trade liberalization; intangible assets; two-part tariffs
    Scope: 1 Online-Ressource (circa 39 Seiten)
  7. Consequences of future climate policy
    regional economies, financial markets, and the direction of innovation
    Author: Schickfus, Marie-Theres von
    Published: [2020]
    Publisher:  ifo Institut, München

    With the Paris Agreement of 2016, 189 nations signed a legally binding document to keep global warming below 2 C, and to pursue efforts to limit the temperature increase to 1.5 C. It was recognized that this would reduce climate change impacts... more

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    With the Paris Agreement of 2016, 189 nations signed a legally binding document to keep global warming below 2 C, and to pursue efforts to limit the temperature increase to 1.5 C. It was recognized that this would reduce climate change impacts substantially. All signatories submitted "Intended Nationally Determined Contributions" (INDCs) where they specified their national emission reduction goals and pathways to achieve them. However, the INDCs submitted for the Paris Agreement "imply a median warming of 2.6-3.1 degrees Celsius by 2100" (Rogelj et al. 2016). A temperature increase by 2 C would already carry a very high risk for systems such as the Arctic sea ice and coral reefs. For a warming of 3 C above pre-industrial levels though, we are expected to face extensive losses of biodiversity and ecosystems; accelerated economic damages; and a high risk for abrupt and irreversible changes ("tipping points"), such as the melting of the Greenland ice sheet and the accompanying sea level rise (IPCC 2014b).

     
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    Language: English
    Media type: Dissertation
    Format: Online
    ISBN: 9783959420969
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    hdl: 10419/234463
    Series: ifo Beiträge zur Wirtschaftsforschung ; 95 (2021)
    Subjects: Stranded assets; climate policy; expectations; utilities; event study; green innovation; patents; panel analysis; green finance; climate risk; intangible assets; institutional investors; renewable energy; crowding-out; regional economics; input-output ana
    Scope: 1 Online-Ressource (circa 218 Seiten), Illustrationen
    Notes:

    Erscheint auch als Druck-Ausgabe

    Dissertation, Universität München, 2020
  8. Does intangible asset intensity increase profit-shifting opportunities of multinationals?
    Author: Crotti, Roberto
    Published: February 2021
    Publisher:  Graduate Institute of International and Development Studies, International Economics Department, Geneva, Switzerland

    This paper studies how intangible asset intensity affects multinationals' profitshifting behavior. Intangible assets reduce the cost of booking profits in low-tax jurisdictions, independently from where profits are generated. Consequently they can be... more

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    This paper studies how intangible asset intensity affects multinationals' profitshifting behavior. Intangible assets reduce the cost of booking profits in low-tax jurisdictions, independently from where profits are generated. Consequently they can be instrumental to implementing tax-avoidance schemes. Using a large firm-level, parent-subsidiaries matched panel data set I test if multinationals characterized by high intangible asset intensity report higher profits in low-tax jurisdictions, respect to corporations with low intangible asset intensity. I find that, intangible asset intensity exacerbates multinationals' profit-shifting behavior. Splitting the sample between tech and non-tech companies, I find that, although tech companies leverage intangible asset intensity for profit-shifting more than the rest of the sample, there is no statistical difference between profit-shifting of tech companies with high intangibles intensity and non-tech companies with high intangibles intensity.

     
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    Language: English
    Media type: Book
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    hdl: 10419/238093
    Series: Working paper series / Graduate Institute of International and Development Studies, International Economics Department ; no. HEIDWP2021, 02
    Subjects: intangible assets; international profit-shifting; corporate taxation
    Scope: 1 Online-Ressource (circa 43 Seiten), Illustrationen
  9. Human capital and education policy
    evidence from survey data
    Author: Grewenig, Elisabeth
    Published: [2021]
    Publisher:  ifo Institut, München

    Elisabeth Grewenig prepared this study while she was working at the Center for Economics of Education at the ifo Institute. The study was completed in March 2021 and accepted as doctoral thesis by the Department of Economics at the LMU Munich. It... more

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    Elisabeth Grewenig prepared this study while she was working at the Center for Economics of Education at the ifo Institute. The study was completed in March 2021 and accepted as doctoral thesis by the Department of Economics at the LMU Munich. It consists of five distinct empirical essays that address various aspects of human capital formation and education policy. Chapters 2 and 3 are concerned with the determinants of human capital formation. In particular, chapter 2 investigates the impact of gender norms on labor-supply expectations of adolescents. Chapter 3 analyzes the effects of the Corona-induced school closures on students' time spent with different educational activities. Chapters 4 and 5 are concerned with the implementation and feasibility of educational reforms. Thereby, chapter 4 evaluates the impact of recent reforms on binding teacher recommendations by studying educational outcomes of students in primary and secondary schools. Chapter 5 examines whether support for educational policies is amenable to information provision about party-positions. Finally, chapter 6 contributes to the methodological debate around survey measurement by investigating belief elicitation in large-scale online surveys.

     
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  10. Taxing the transfer of intellectual property
    reporting, auditing, and revaluation
    Author: Sansing, Richard C.
    Published: [2020]
    Publisher:  Tuck School of Business at Dartmouth], [Hanover, NH

    This study creates and analyzes a model in which the income from intellectual property (IP) owned by a domestic parent and foreign subsidiary must be shared between the domestic and foreign countries for tax purposes. The model focuses on the effects... more

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    This study creates and analyzes a model in which the income from intellectual property (IP) owned by a domestic parent and foreign subsidiary must be shared between the domestic and foreign countries for tax purposes. The model focuses on the effects of the commensurate with income standard, under which the future realized values of the IP are used to evaluate the sharing arrangement, even though these values were unknown to the taxpayer when the sharing arrangement was established. Greater weight on the realized value induces more aggressive auditing by the tax authority but could induce the taxpayer to be either more or less aggressive. Putting all the weight on the realized values generates higher domestic tax revenue compared to a hypothetical full-information benchmark case when audit costs are low, but lower domestic tax revenue relative to that benchmark when audit costs are high

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
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    Series: [Tuck School of Business working paper ; no. 3711726]
    Subjects: transfer pricing; intangible assets; multinational taxation
    Scope: 1 Online-Ressource (circa 34 Seiten)
  11. Asymmetries in global value chain integration, technology and employment structures in Europe
    country and sectoral evidence
    Author: Bontadini, Filippo; Evangelista, Rinaldo; Meliciani, Valentina; Savona, Maria
    Published: November 2021
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    This paper provides empirical evidence on the complex role played by technology in affecting the relationship between the participation of EU countries and industries in Global Value Chains (GVCs) and their employment structure over the period... more

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    This paper provides empirical evidence on the complex role played by technology in affecting the relationship between the participation of EU countries and industries in Global Value Chains (GVCs) and their employment structure over the period 2000-2014. The empirical analysis is based on country/industry level data for 21 EU countries on employment, trade in value added, patents and investments in intangible assets, and focusses on backward linkages within GVCs. The role of technology is analysed by taking into account both the technological intensity of offshoring industries and that of their GVC partners. We study the employment structure by looking at the shares of managers and manual workers, which reflect the "functional specialisation" of the country-sector within GVCs. We find that pre-existing asymmetries in the functional specialisation are highly persistent over time, with little sign of convergence over our observed period. Furthermore, GVC participation is not related to changes in the employment structure. However, this relationship appears to be mediated by country-industries’ initial technological performance. Technological leader industries exhibit, in fact, larger shares of employment in headquarter functions, and this functional specialisation tends to be strengthened as they increase their integration into GVCs. In contrast, country-industries that start off as technological laggards see integration into GVCs accompanied by an increase in the share of employment in fabrication functions. The technological profile of the partners is also found to play a role in the relationship between GVC integration and the functional specialisation of the offshoring country/industry, although different patterns emerge depending on the nature of the partner (manufacturing vs service).

     
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    hdl: 10419/248983
    Series: CESifo working paper ; no. 9438 (2021)
    Subjects: global value chains; employment; technology; intangible assets; patents
    Scope: 1 Online-Ressource (circa 66 Seiten), Illustrationen
  12. Intangible assets, the digitalization of production and the development - energy nexus
    Author: Knauss, Steven
    Published: [2023]
    Publisher:  WU Vienna, Institute for Ecological Economics, Vienna

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    Series: Working paper series / Institute for Ecological Economics, Vienna University of Economics and Business ; 45 (2023)
    Subjects: global value chains; development; intangible assets; energy efficiency
    Scope: 1 Online-Ressource (circa 67 Seiten), Illustrationen