This paper investigates the determinants of backward linkages of foreign manufacturing firms in 19 Sub-Saharan African countries. We shed light on the micro and macro level factors which contribute to a higher degree of interactions between foreign subsidiaries and local firms. Our results...

We examine whether offshoring firms outperform purely domestic firms – in terms of efficiency, innovativeness and skill composition – in the peculiar context of Italy, the G7 country with the largest shadow-economy share. We posit that manufacturing firms – to counter emerging economies'...

This study aims to quantify the impact of the global minimum corporate tax rate a pillar of the OECD's reform of international taxation on cross-border mergers and acquisitions (M&A) involving large multinational enterprises (MNEs). First, the influence of differences in capital taxation on...