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Who's Afraid of a Globalized World? Foreign Direct Investments, Local Knowledge and Allocation of Talents

Pica, Giovanni - 2012

We study the distributional effects of globalization within a model of heterogeneous agents where both managerial talent and knowledge of the local economic environment are required in order to become a successful entrepreneur. Agents willing to set up a firm abroad incur a learning cost that...

Persistent link: https://www.econbiz.de/10013116695

From Inaction to External Whistleblowing : The Influence of the Ethical Culture of Organizations on Employee Responses to Observed Wrongdoing

Kaptein, M. - 2012

Putting measures in place to prevent wrongdoing in organizations is important, but detecting and correcting wrongdoing is just as vital. Employees who observe wrongdoing should therefore be encouraged to respond in a manner that supports corrective action. This paper examines the influence of...

Persistent link: https://www.econbiz.de/10013116821

The Free Trade Area of the Asia-Pacific : A Constructive Approach to Multilateralizing Asian Regionalism

Bergsten, C. Fred - 2011

This paper examines the prospect of realizing regional economic integration via the mechanism of a Free Trade Area of the Asia-Pacific (FTAAP). The FTAAP initiative represents a politically ambitious, high potential benefit option for achieving Asian regional integration. Among its desirable...

Persistent link: https://www.econbiz.de/10013117133

Foreign Ownership and Firm Survival : First Evidence for Enterprises in Germany

Wagner, Joachim - 2011

This paper documents the relationship between foreign ownership and firm survival for enterprises in Germany using unique tailor-made new representative data that merge information from surveys performed by the Statistical Offices, from administrative data collected by the Tax Authorities and...

Persistent link: https://www.econbiz.de/10013117183

What do Firms Gain from Patenting? The Case of the Global ICT Industry

Exadaktylos, Dimitrios; Ghodsi, Mahdi; Rungi, Armando - 2021

This study investigates the relationship between patenting activity, productivity, and market competition at the firm level. We focus on the Information and Communication Technology (ICT) industry as a particular case of an innovative sector whose contribution to modern economies is pivotal. For...

Persistent link: https://www.econbiz.de/10013217152

No Beer No Friends : Quantifying the Effect of the Beer Boycott

Kim, In Kyung; Kim, Kyoo il - 2021

We study the impact of the boycott on Japanese products, initiated in July 2019, in the Korean beer market. First, we find that sales of Japanese beer decreased by 75 percent on average during the 14-month boycott period in the data. Second, the decrease in Japanese beer sales during the boycott...

Persistent link: https://www.econbiz.de/10013217390

It’s Time for Pillar 3 : A Global Excess Profits Tax for COVID-19 and Beyond

Christians, Allison; Diniz Magalhaes, Tarcisio - 2021

The novel coronavirus demands untold amounts of public spending even as it has destroyed untold amounts of economic value, yet the fortunes of some taxpayers will multiply in the process. The authors consider proposals to rebuild revenue coffers using excess profits taxes and argue that, owing...

Persistent link: https://www.econbiz.de/10013217508

Profit Shifting and Equilibrium Principles of International Taxation

Francois, Manon - 2021

We study the choice between source-based and destination-based corporate taxes in a two-country model, allowing multinational firms to use transfer pricing to allocate profits across tax jurisdictions. We show that source-based taxation is a Nash equilibrium for tax revenue maximizing...

Persistent link: https://www.econbiz.de/10013217554

Knowledge as an Object of Transfer Cooperation between Enterprises Foreign and Domestic

Byczkowska, Magdalena; Majzel, Anna - 2021

/methodology/approach: The main survey was conducted in 2017 and covered a group of 120 foreign enterprises from the list of the largest foreign … investors in Poland, drawn up by Polish Information and Foreign Investment Agency (PAIiIZ). As part of the conducted survey, a … targeted selection was applied, which guaranteed a selection corresponding to specific survey criteria. The measurement tool …

Persistent link: https://www.econbiz.de/10013218022

New Insights on Audit Quality

Wang, Ya Fang - 2021

Purpose: The mechanism of dual attestation system is to enhance audit quality through bonding legal liability of two signing partners. However, an intense debate regarding the retention or abolition of dual attestation system was discussed in recent years, because the amended Accountant Act have...

Persistent link: https://www.econbiz.de/10013218024