Blar i Working papers (IRRR) på tittel
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Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules
(Working papers;2017/01, Working paper, 2017)Governments worldwide use targeted tax policies to trade off the gains from increased FDI against the cost of excessive profit shifting by multinational firms. We show that optimal tax systems generally incorporate both ... -
The impact of participation in strategic planning and action planning on management control effectiveness: An analysis of independent and joint effects
(Working papers;2016/01, Working paper, 2016)This research paper examines the independent and joint effects of participation in strategic planning and action planning. There is extensive research about employee participation in both the fields of strategic planning ...