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Hosting multinationals : economic and fiscal implications

Egger, Peter; Köthenbürger, Marko - 2015

Switzerland is a prime location for both domestically owned as well as foreign-owned multinational enterprises (MNEs). In this paper, we review the literature on MNE activity with respect to its main fundamental (non-policy) drivers, the non-fiscal consequences of MNEs for various economic...

Persistent link: https://www.econbiz.de/10010526682

A Tax-Systems Perspective on Recent Global Tax Initiatives

Neubig, Thomas S. - 2017

We present four important dimensions to international tax policy from a tax-systems perspective, stressing that non-rate/base tax policies can have different cross-jurisdictional spillover effects than changes in tax rates. The dimensions are the allocation of global income among taxing...

Persistent link: https://www.econbiz.de/10012964603

Taxing the Multinational Enterprise : On the Forced Redesign of Global Value Chains and Other Inefficiencies

Foss, Nicolai J. - 2018

The taxation of the multinational enterprise (MNE) has been a continuing concern for policy-makers. We argue that the … that arise when taxation leads to the inefficient location of MNE activities. Thus, MNEs may shift activities to low … public goods, and public finance scholars have long known that the taxation-based distortions are minimized when the tax …

Persistent link: https://www.econbiz.de/10012920683

An Assessment of Global Formula Apportionment

De Mooij, Ruud A. - 2019

Formula apportionment as a way to attribute taxable profits of multinationals across jurisdictions is receiving increased attention. This paper reviews existing literature and discusses experiences in selective federal states to evaluate the economic properties of formula apportionment relative...

Persistent link: https://www.econbiz.de/10012859856

MNE and where to find them : an intertemporal perspective on the global ownership network

Grosskurth, Philipp - 2019

This paper introduces a simple procedure to construct ownership maps in Stata, uses a new method to map the development of the global network of multinational business groups over time and investigates the development of core components of the network. Based on Bureau van Dijk's ORBIS database,...

Persistent link: https://www.econbiz.de/10012112488

Tax Activists and the Global Movement for Development Through Transparency

Christians, Allison - 2016

Activists around the world seek to expose a global system that fails to tax multinationals adequately and thus deprives governments of needed revenues, with profound effects for development in the world's poorest nations. These tax activists have sparked a global movement, with groups all over...

Persistent link: https://www.econbiz.de/10013008182

Global taxation and national welfare states

Jha, Priyaranjan; Mukherjee, Rahul - 2023

This paper studies the effects of globalization on the ability of governments to generate tax revenues for the financing of national welfare states. In this context, it summarizes the theoretical predictions of various economic models of tax competition between countries and discusses the role...

Persistent link: https://www.econbiz.de/10014306784

Does and How Does Globalization Matter?

Gersbach, Hans - 2014

In this paper we develop a new concept of globalization defined as the exposure of a productivity follower industry in one country to the productivity leader in another country. Globalization is measured by the intensity of contacts through trade and foreign direct investment. In a simple model...

Persistent link: https://www.econbiz.de/10014197138

The role of multinational enterprises in globalization : an empirical overview

Kleinert, Jörn - 2001

The activities of multinational enterprises drive the economic globalization process to a very large degree. This paper lists some facts about their dominant role in all channels of globalization. Therefore, the importance of multinational enterprises in foreign direct investment and production...

Persistent link: https://www.econbiz.de/10011476361

Financial globalization and foreign direct investment

Poelhekke, Steven - 2016

This chapter provides a broad overview of the upward trends in financial globalization and foreign direct investment and asks whether and how financial globalization is linked with the foreign direct investment decisions of non-financial multinational enterprises. Several potential links and...

Persistent link: https://www.econbiz.de/10011563060