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	Provedor de dados AgEcon (2) Autor Bellak, Christian (2) Leibrecht, Markus (1) Pfaffermayr, Michael (1) Romisch, Roman (1) Palavra-chave Multinational Enterprises (2) Corporate income taxation (1) Effective tax rate (1) F2 (1) F23 (1) Financial Economics (1) Foreign Direct Investment (1) H00 (1) H25 (1) Industrial Organization (1) Industry Studies (1) J24 (1) L23 (1) L6 (1) Organisation of Production Labour Productivity (1) Mais... Tipo do documento Working or Discussion Paper (2) Ano 2005 (1) 2000 (1) País United States (2) Idioma Inglês (2)		Ordenar por:  Relevância Autor Título Ano Registros recuperados: 2 Primeira ... 1 ... Última A Note on the Appropriate Measure of Tax Burden on Foreign Direct Investment to the CEECs AgEcon Bellak, Christian; Leibrecht, Markus; Romisch, Roman. In this note we show that tax-rate elasticities of Foreign Direct Investment (FDI) to Central and East European Countries (CEECs) derived from statutory corporate income tax rates (STRs) are likely to be flawed. From a conceptual point of view STRs are problematic as they neither capture tax base effects, nor effects of the home country, the international or the supranational tax laws on the corporate tax burden. Concerning FDI, from an empirical point of view STRs are questionable as their behavior over time and between country-pairs may be very different from that of the conceptually superior bilateral corporate effective average tax rates (BCEATRs). We compare the variability of STRs and BCEATRs of seven major home countries of FDI in eight major CEEC... Tipo: Working or Discussion Paper Palavras-chave: Corporate income taxation; Effective tax rate; Foreign Direct Investment; Multinational Enterprises; Financial Economics; F2; H00; H25. Ano: 2005 URL: http://purl.umn.edu/26365 Why Foreign-Owned Firms are Different: A Conceptual Framework and Empirical Evidence for Austria AgEcon Pfaffermayr, Michael; Bellak, Christian. This study examines performance gaps among foreign-owned and domestically-owned Austrian firms. In line with earlier findings our results suggest that the positive effects of participating in a foreign multinational's network can mainly be found in productivity and profitability. A further distinction between purely national firms and multinational enterprises (MNEs) reveals that both gaps derive from gains of MNE networks rather than from ownership per se. Regardless of ownership, MNEs are more similar than MNEs and purely national firms. Gaps concerning the investment propensity and growth are primarily explained by firm characteristics rather than foreign ownership. There is no evidence of an additional bonus resulting from closer cultural proximity of... Tipo: Working or Discussion Paper Palavras-chave: Multinational Enterprises; Industry Studies; Organisation of Production Labour Productivity; Industrial Organization; F23; L6; L23; J24. Ano: 2000 URL: http://purl.umn.edu/26372 Registros recuperados: 2 Primeira ... 1 ... Última

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