Davies, Ronald B.(University College Dublin. School of Economics, 2012-10)
Since its conception, some within the European Union have expressed concerns over
the ability of multinationals to avoid taxation by undertaking transfer pricing to shift profits
towards low tax locations. These concerns ...
In this paper we directly test the proposed productivity hierarchy of direct, indirect
and non-exporters using firm-level data from 105 developing and transition countries. Using both regression analysis and propensity ...
Globalisation is one of the primary accused culprits of growing income inequality in the developed world. In particular, outbound foreign direct investment (FDI) is often associated with general “skill upgrading" in the ...
Foreign direct investment (FDI) in services has grown significantly in recent years.
Evidence of spatial relationships in FDI decisions have been provided for goods manufacturing by utilizing physical distance-based ...
One of the greatest concerns over globalisation is its impact on the environment. This paper contributes to this debate by analysing the consequences of becoming an exporter on a firm's energy consumption. We show both ...
The majority of research to date investigating strategic tariffs in the presence of
multinationals finds a knife-edge result where, in equilibrium, all foreign firms are either
multinationals or exporters. Utilizing a ...
Among the many concerns over globalization is that as nations compete for mobile firms, they will relax labour standards as a method of lowering costs and attracting investment.
Using spatial estimation on panel data for ...
The key result of the so-called “New Trade Theory” is that countries gain from
falling trade costs by an increase in the number of varieties available to consumers.
Though the number of varieties in a given country rises, ...
Davies, Ronald B.(University College Dublin. School of Economics, 2010-05)
An increasing number of international agreements require “nondiscrimination”
from their participants, i.e. the government of one country cannot treat
foreign firms differently from domestic firms. This is at odds with a ...
The debate over the use of tariffs or value added taxes in developing countries has
focused on the difficulty of collecting VAT from the informal sector of the economy. This
paper contributes by considering this issue ...
This paper empirically examines whether expansion of the EU has increased
international tax competition. To do so, we use a simple model of tax competition to
determine how a given country weights the taxes of others ...
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