This paper reviews and summarises the results of selected studies on performance gaps between multinational enterprises and their domestic counterparts. Performance gaps arise in such fields as productivity, technology, profitability, wages, skills and growth. While these gaps are often...

We explore some empirical properties of Austria's "Investment Development Path" (IDP) on the macro level as well as on the structural and the bilateral level. Three dimensions are analyzed, namely the growth, the stability, and the sign of the Net Outward Investment Position (NOIP). While the...

In this note we show that tax-rate elasticities of Foreign Direct Investment (FDI) to Central and East European Countries (CEECs) derived from statutory corporate income tax rates (STRs) are likely to be flawed. From a conceptual point of view STRs are problematic as they neither capture tax...

We argue from a conceptual and empirical point of view that tax-rate elasticities of foreign direct investment (FDI) to Central and East European Countries (CEECs) derived from statutory tax rates (STRs) are likely to be flawed. STRs are problematic measures of tax burden as they capture neither...

This article establishes a link between four combinations of relative firm-specific advantages and comparative advantage and the adjustment strategies of multinational firms. Based on the distribution of firms across advantage combinations, hypotheses on four adjustment strategies are developed:...

Zentral- und osteuropäische Länder, insbesondere auch die sieben neuen EU-Mitgliedsländer (NMS-7) Ungarn, Tschechien, Slowakei, Slowenien, Polen, Rumänien und Bulgarien, haben in den letzten Jahren die Steuerbelastung für ausländische Investoren sukzessive gesenkt und damit ausländisches...