Blar i Working papers (SNF) på emneord "economic integration"
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Corporate tax systems, multinational enterprises and economic integration
(Working paper, Working paper, 2001-02)This paper addresses the outcome of international tax competition in the presence of multinationals that use transfer pricing for strategic purposes as well as to reduce their tax burden. We examine how economic integration ... -
Economic integration and the profitability of cross-border mergers and acquisitions
(Working paper, Working paper, 2003-08)The 1990s was a decade of increased economic integration. The decade also witnessed a sharp increase in cross-border mergers and acquisitions (M&As). From a theoretical perspective, the increase in M&As in more integrated ... -
Economic integration and the relationship between profit and wage taxes
(Working paper, Working paper, 2008-08)This paper analyzes the development of the ratio of corporate taxes to wage taxes using a simple political economy model with workers and capitalists that own internationally mobile and immobile firms. Among other results, ...