Showing 1 - 10 of 271
,000 municipalities in Germany to analyze the sensitivity of the location decisions of foreign MNEs with respect to business tax rates …
Persistent link: https://www.econbiz.de/10012765355
a constantly changing world. However, this statement becomes more plausible in a dynamic context, where principles are …
Persistent link: https://www.econbiz.de/10012750329
Using the German local business tax as a testing ground, we empirically investigate the impact of firm agglomeration on municipal tax setting behavior. The analysis exploits a rich data source on the population of German firms to construct detailed measures for the communities' agglomeration...
Persistent link: https://www.econbiz.de/10013146982
Germany exhibits a strong reduction in domestic manufacturing production depth (bazaar effect). I argue that this …
Persistent link: https://www.econbiz.de/10012777491
Why do borders still matter for economic activity? The reunification of Germany in 1990 provides a unique natural … Berlin Wall and the rapid formation of a political and economic union, strong and strictly enforced administrative barriers … to trade between East Germany and West Germany were eliminated completely within a very short period of time. The …
Persistent link: https://www.econbiz.de/10013154269
We review and interpret the main theoretical developments in the gravity literature from its very early, a-theoretical applications to the latest structural contributions. We also discuss challenges and implement methods to estimate empirical gravity equations. We finish with a presentation and...
Persistent link: https://www.econbiz.de/10012960473
This study examines how environmental stringency affects the location decision of foreign direct investments. We analyze a firm-level data set on German outbound FDI and innovate on previous studies by controlling for the mode of entry and applying the mixed-logit analysis. The results show that...
Persistent link: https://www.econbiz.de/10013024700
In this paper we present the Ifo Investment Database, which provides annual investment data for 12 investment assets in 50 German industries from 1991 onward. The data is consistent with national accounts statistics provided by the German Federal Statistical Office and is based on investments in...
Persistent link: https://www.econbiz.de/10013084902
In this study, we estimate the impacts of differences in international tax rates on the probability of choosing a location for an affiliate of a multinational firm. In particular, we distinguish between the tax sensitivity of Greenfield and M&A investments. Based on a novel firm-level dataset on...
Persistent link: https://www.econbiz.de/10013094651
This paper looks at the effect of the relatedness of two countries, measured by their genetic distance, on educational migrant selection. We analyze bilateral country-level education-specific migration stocks from 85 sending countries to the 15 main destination countries in 2000 and show that...
Persistent link: https://www.econbiz.de/10013018280