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Searched for Offshoring.
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Displaying results 11 to 20 of 61.

• Projects // 01.07.2006

  Explaining Productivity Growth in Europe, America and Asia

  of multinational firms are critical for productivity, but our understanding of outsourcing and offshoring is limited. Competition for footloose multinational investment operates within Europe between countries
• Projects // 01.04.2006

  German uses for innovation stimuli from abroad

  to benefit from globalisation have mainly been taken in production and sourcing (outsourcing, offshoring). Now, however, the trend has spread to include the innovation process. Companies can generate
• Publications // 01.12.2022

  Discussion and Working Paper - How Do Investors Value the Publication of Tax Information? Evidence from the European Public Country-By-Country Reporting

  similar disclosure rules (particularly in the United States; cf. "Disclosure of Tax Havens and Offshoring Act") as well as for sustainability standard setters.
• Events // 27.04.2022

  Tax Evasion at the Top of the Income Distribution Theory and Evidence

  top of the income distribution. Specifically, random audits do not capture most tax evasion through offshore accounts and pass-through businesses, both of which are quantitatively important at the top
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  News // 17.12.2021

  Global Minimum Tax: Paradigm Shift in Tax Policy

  It has long been known that many large corporations park their billions in profits in offshore tax havens – at the expense of society. The global minimum tax is supposed to solve what has led to worldwide
• Publications // 22.10.2021

  ZEW Discussion Paper - How Do Investors Value the Publication of Tax Information? Evidence from the European Public Country-By-Country Reporting

  similar disclosure rules (particularly in the United States; cf. "Disclosure of Tax Havens and Offshoring Act") as well as for sustainability standard setters.
• Events // 24.06.2021

  Traded Non Tradables Offshoring Services Through Labour Mobility

  presented in this ZEW Research Seminar shows that locally-provided "non tradable" services can be offshored on-site through foreign employees geographical mobility. To shed light on this issue, the author [...] exhaustive administrative data on this continent-wide experiment, the autor shows that on-site offshoring exposes novel firms and workers to foreign competition, and leads mobility and prevailing wage [...] these aggregate mobility-trade effects, both between and within countries. Liberalizing on-site offshoring redistributed economic activity and tax revenue to sending — mostly low-wage — countries, increasing
• Events // 27.06.2019

  Offshoring and Non-Monotonic Employment Effects Across Industries in General Equilibrium

  the analysis of the labor market effects of offshoring. While theory focuses on one-sector or two-sector models, empirical studies exploit variation in offshoring across a large number of industries, typically [...] typically including a linear offshoring term in the analysis. Thereby, these studies implicitly assume a monotonic relationship between offshoring and labor market outcomes and ignore general-equilibrium [...] effects across industries. We analyze the effects of offshoring across a continuum of industries with different shares of offshorable tasks that are linked through labor and capital markets in general
• Publications // 29.05.2019

  Refereed Journal - A Call to Action: From Evolution to Revolution on the Common Reporting Standard

  become much more accessible, and thus, an important channel for transferring wealth and income to offshore locations with the aim to avoid tax obligations at home. In this regard, the automatic exchange
• Events // 08.11.2018

  Offshoring and Job Polarisation Between Firms

  between firms and identify offshoring as an important determinant of these employment changes. To accommodate these findings, we set up a general equilibrium model in which offshoring to a low-wage country [...] mechanism. Offshoring involves fixed and task-specific variable costs, and as a consequence it is chosen only by the most productive firms, and only for those tasks with the lowest variable offshoring costs [...] variable costs increases offshoring at the intensive and at the extensive margin. Well in line with our evidence, this causes domestic employment shifts from the newly offshoring firms in the middle of the