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Where does multinational profit go with territorial taxation? : evidence from the UK
Langenmayr, Dominika; Liu, Li - 2020
In 2009, the United Kingdom abolished the taxation of profits earned abroad and introduced a territorial tax system …
Persistent link: https://www.econbiz.de/10012154877
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R&D grant and tax credit support for foreign-owned subsidiaries : does it pay off?
Lenihan, Helena; Mulligan, Kevin; Doran, Justin; … - 2022
Foreign-owned subsidiaries make significant contributions to national Research and Development (R&D) in many host countries. Policymakers often support subsidiaries through R&D grants and R&D tax credits. A key objective of this funding is to leverage R&D-driven firm performance benefits for the...
Persistent link: https://www.econbiz.de/10012816814
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Consequences of the new UK tax exemption system: Evidence from micro-level data
Egger, Peter; Merlo, Valeria; Ruf, Martin; Wamser, Georg - 2012
Until 2009, the United Kingdom operated a system of worldwide taxation. Taxation of foreign income was deferred until … repatriated as dividends, leaving UK-owned multinational firms the possibility of avoiding UK taxation by delaying dividend … from taxation. This fundamental change had a number of straightforward implications for UK-owned multinational firms and …
Persistent link: https://www.econbiz.de/10010288468
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Wage inequality, linkages and FDI
Driffield, Nigel L.; Girma, Sourafel; Henry, Michael; … - 2010
This paper extends the existing literature on FDI and wage inequality. We do this in two ways. Firstly, we incorporate more precise measures of inward investment into the model, by allowing for differences in the effects between horizontal and vertical FDI. Secondly, after establishing the...
Persistent link: https://www.econbiz.de/10003937244
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Productivity and the internationalization of firms : cross-border acquisitions versus greenfield investments
Trax, Michaela - 2011
This paper extends the literature on the determinants of international activity at the firm level towards cross-border acquisitions and greenfield investments as different modes of FDI using a rich dataset of British firms. While multinational firms are characterized by higher productivity...
Persistent link: https://www.econbiz.de/10009124247
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Consequences of the new UK tax exemption system : evidence from micro-level data
Egger, Peter; Merlo, Valeria; Ruf, Martin; Wamser, Georg - 2012
Until 2009, the United Kingdom operated a system of worldwide taxation. Taxation of foreign income was deferred until … repatriated as dividends, leaving UK-owned multinational firms the possibility of avoiding UK taxation by delaying dividend … from taxation. This fundamental change had a number of straightforward implications for UK-owned multinational firms and …
Persistent link: https://www.econbiz.de/10009630130
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Outsourcing, foreign ownership and productivity : evidence from UK establishment level data
Girma, Sourafel; Görg, Holger - 2003
This paper presents an empirical analysis of "outsourcing" using establishment level data for UK manufacturing industries. We analyse an establishment's decision to outsource and the subsequent effects of outsourcing on the establishment's productivity. We compare outsourcing in domestic with...
Persistent link: https://www.econbiz.de/10011438842
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Voting with their money : Brexit and outward investment by UK firms
Breinlich, Holger; Leromain, Elsa; Novy, Dennis; … - 2019
We study the impact of the 2016 Brexit referendum on UK foreign direct investment. Using the synthetic control method to construct appropriate counterfactuals, we show that by March 2019 the Leave vote had led to a 17% increase in the number of UK outward investment transactions in the remaining...
Persistent link: https://www.econbiz.de/10012033279
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Outsourcing, foreign ownership and productivity: evidence from UK establishment level data
Girma, Sourafel; Görg, Holger - 2003
This paper presents an empirical analysis of ?outsourcing? using establishment level data for UK manufacturing industries. We analyse an establishment?s decision to outsource and the subsequent effects of outsourcing on the establishment?s productivity. We compare outsourcing in domestic with...
Persistent link: https://www.econbiz.de/10010265428
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International financial competitiveness and incentives to foreign direct investment
Jochem, Axel - 2008
In this paper an index of financial competitiveness is calculated that corresponds to the market-to-book ratio of inward FDI stocks. For a panel of five advanced economies from 1980 to 2006 it is shown that price competitiveness, stable inflation rates and registered patents have a positive...
Persistent link: https://www.econbiz.de/10010298746