TITLE

MULTINATIONAL FIRM BEHAVIOUR UNDER DIFFERENT TARIFF AND TAX RATES: EFFECTS FROM STRATEGIC INTERACTION IN THE HOST COUNTRY

AUTHOR(S)
Jie-A-Joen, Clive; Sleuwaegen, Leo
PUB. DATE
April 1997
SOURCE
De Economist (0013-063X);Apr97, Vol. 145 Issue 1, p65
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Studies multinational firm behavior under varying tax and tariff rates and the effects from strategic interaction in the host country. Comparison of the static and comparative-static results of the strategic interaction model with those derived for the monopoly model; Effect of the transfer price model in the differences in optimization results.
ACCESSION #
124257

 

Related Articles

  • A Framework to Study Level of Comfort between Employees of Local and Foreign Cultures in Multinational Firms. Jain, Vijesh; Singh, Rahul // International Journal of Business & Management;Feb2013, Vol. 8 Issue 4, p104 

    Geert Hofstede studied the cultural dimension in multinational firms which play significant role in the professional conduct of employees. Fifth dimension was supplemented on a cross cultural study of Chinese Confucius behavior. In the changing global cross cultural conduct at work place, the...

  • International transfer pricing and taxation: Evidence from Turkey. Çak, Murat; Çak, Demet // Middle East Technical University Studies in Development;Sep2008, Vol. 35 Issue 2, p265 

    Transfer pricing is a technique that is primarily used by multinational corporations while trading with their affiliated firms. Cross-country differences in both corporate tax rates and tariffs may create an incentive for multinationals to alter market prices of their products by using abusive...

  • Repatriation Taxes and Dividend Distortions. Desai, Mihir A.; Foley, C. Fritz; Hines, Jr., James R. // National Tax Journal;Dec2001, Vol. 54 Issue 4, p829 

    Abstract - This paper analyzes the effect of repatriation taxes on dividend payments by the foreign affiliates of American multinational firms. The United States taxes the foreign incomes of American companies, grants credits for any foreign income taxes paid, and defers any taxes due on the...

  • No MAT exemption to oil companies.  // Chemical Business;Dec97, Vol. 11 Issue 5, p32 

    Reports on the decision by the India's Finance Ministry on the Union Petroleum Ministry's tax proposals affecting petroleum companies. Includes denial of exemption from the minimum alternate tax; Corporate tax rate for multinationals; Tariff concession.

  • Escaping from ethics myopia: A model for management. Young, Kitty Y. // International Journal of Management;Sep97 Part 2, Vol. 14 Issue 3, p395 

    Studies the ethical behavior of multinational firms. Emphasis on ethical fairness; Different approaches to business ethics; Myopic and foresighted views on business ethics; Introduction of a framework for ethical behavior in foreign investment decisions.

  • Multinationality, R&D Intensity, and Firm Performance: Evidence from U.S. Manufacturing Firms. Bae, Sung C.; Park, Bell J.C.; Xiaohong Wang // Multinational Business Review (St. Louis University);Winter2008, Vol. 16 Issue 1, p53 

    The article reports on U. S. manufacturing firms and the effects of multinationality in the performance of companies. It discusses the role of research and development in increasing performance. The study examines the performances of several U. S. manufacturing firms and argues that...

  • How Multinational Businessmen View Trade Restrictions. Gaedeke, Ralph M.; Lazar, Alan E. // California Management Review;Spring72, Vol. 14 Issue 3, p7 

    In spite of low tariffs brought about by the 1962 Trade Expansion Act and the 1967 "Kennedy Round" of trade talks, this study shows that top executives in multinational business firms generally favor freer trade and would like to see an orderly reduction of tariffs and other trade barriers both...

  • Network Ties Among Low-Tax Firms. Brown, Jennifer L.; Drake, Katharine D. // Accounting Review;Mar2014, Vol. 89 Issue 2, p483 

    This study examines (1) whether network ties help explain variation in tax avoidance, and (2) how the relation between network ties and tax avoidance varies depending on the nature and context of those ties. We posit that information on a range of tax-avoidance strategies is shared among firms...

  • International Tax Avoidance Schemes: An Investigation of Multinational Technology Companies. AMOA-GYARTENG, Karikari // International Journal of Academic Research in Accounting, Financ;Jan2014, Vol. 4 Issue 1, p365 

    The opportunity to use tax havens leads to a decline in tax revenues of many resident countries of multinational technology companies. Several studies have proven that havens aid multinational technology companies to engage in income shifting and tax avoidance. This paper deconstructs how...

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics