levels of locally-owned firms in Mexico have converged to those of foreign-owned firms. Second, both the rate of productivity … ownership of an industry. Third, the productivity gap between Mexico and U.S. manufacturing has diminished between the mid-1960s …

We study how large domestic firms and multinational corporations compare in their effective tax rates and whether there … analysis, we find that multinational corporations lower their corporate tax burden through two channels: lower effective tax … rates and profit shifting. Multinational corporations pay lower effective tax rates, by approximately 20 percentage points …

Research on profit shifting by multinational corporations in developing countries is limited due to a lack of data. In … this paper we use, for the first time, novel administrative data on the transactions of multinational corporations …

Capital income tax policy affects investment by the parent and affiliates of multinational corporations (MNCs). In a …

In this article, we study corporate behavior and develop a model for trends and factors in Japanese Multinational … Corporations (MNCs) in the electrical and electronic industry that have played an important role in the economic development of …

still dominated by a large number of multinational corporations (MNCs) from the Western countries. At the same time, a …

retain the business activity of foreign-owned multinational corporations. Yet, in most cases, this "commercialisation of … state sovereignty" (Palan, 2002) has failed to catalyse foreign investment and economic growth as intended. This paper seeks …

We exploit the new multinational corporations' country-by-country reporting datawith unparalleled country coverage to … multinational corporations shifted US$1 trillion of profits in 2016 and that those headquartered in the United States and China did …