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Full-Text Articles in Taxation
Trading Market Access For Technology? Tax Incentives, Foreign Direct Investment And Productivity Spillovers In China, Ziliang Deng, Rod Falvey, Adam Blake
Trading Market Access For Technology? Tax Incentives, Foreign Direct Investment And Productivity Spillovers In China, Ziliang Deng, Rod Falvey, Adam Blake
Rodney Falvey
Tax incentives have been adopted worldwide to attract foreign direct investment (FDI) and its superior technology. However whether tax incentives can promote FDI productivity spillovers remains unknown. We develop a static computable general equilibrium (CGE) model of China to explore it. The results suggest that abolishing differential tax system leads to weaker FDI spillovers in the short term. Nonetheless, the reform lifts up the productivity entry threshold for foreign firms, and the surviving domestic firms become more productive and thus more capable of absorbing productivity spillover.
Crisis Opportunism: Bailouts And E-Scads In The Gfc, Judy Johnston, Alexander Kouzmin, Kym Thorne, Stephen Kelly
Crisis Opportunism: Bailouts And E-Scads In The Gfc, Judy Johnston, Alexander Kouzmin, Kym Thorne, Stephen Kelly
Adjunct Professor Stephen J Kelly
As a response to the junk debt-inspired global economic crisis, governments, with supra-national organizational approval, have appropriated billions of taxpayers dollars for bailouts, have set up special funds and underwritten depositors savings in the desperate hope of alleviating the threat of rapid, economic decline and systemic destruction of value. Whether these governments have a democratic mandate for such unprecedented action is debatable. More importantly, though, is whether such decisions amount to good re-regulatory policy. First, it is known that some of the bailout money to large corporations has been squandered by oligarchic recipients and appropriated by them in their own …
Motor Vehicle Taxes As An Environmental Management Instrument: The Case Of Singapore, Ngee-Choon Chia, Sock-Yong Phang
Motor Vehicle Taxes As An Environmental Management Instrument: The Case Of Singapore, Ngee-Choon Chia, Sock-Yong Phang
PHANG Sock Yong
No abstract provided.
The Effect Of Taxes On Multinational Debt Location, Matteo Arena, Andrew Roper
The Effect Of Taxes On Multinational Debt Location, Matteo Arena, Andrew Roper
Matteo P. Arena
We provide new evidence that differences in international tax rates and tax regimes affect multinational firms' debt location decisions. Our sample contains 8287 debt issues from 2437 firms headquartered in 23 different countries with debt-issuing subsidiaries in 59 countries. We analyze firms' marginal decisions of where to issue debt to investigate the influence of a comprehensive set of tax-related effects, including differences in personal and corporate tax rates, tax credit and exemption systems, and bi-lateral cross-country withholding taxes on interest and dividend payments. Our results show that differences in personal and corporate tax rates, the presence of dividend imputation or …