15 research outputs found
Economising, Strategising and the Vertical Boundaries of the Firm
No full textAcknowledgments: We are grateful to Celine Azemar, Ron Davies, Rodolphe Desbordes, Hartmut Egger, Holger Görg, Michael Moore, Ali Naghavi, Peter Neary, Pascalis RaimondosMøller, Ian Wooton and two anonymous referees for useful comments and suggestions. The usual disclaimer applies.Peer reviewe
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Tax Sparing Agreements, Territorial Tax Reforms, and Foreign Direct Investment
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Has the Lucas Paradox been fully explained?
No full textAlfaro, Kalemli-Ozcan, and Volosovych (2008) argue that accounting for differences in institutional quality makes the Lucas Paradox disappear. We show that their key finding is driven by the presence of outliers. Once we control for them, we find that the Lucas Paradox remains
External financial dependence and FDI responsiveness to corporate tax rates
No full textWe investigate whether the impact of higher corporate tax rates on foreign direct investment (FDI), at home or abroad, depends on the external financial dependence of a given sector. By structurally relying on debt for the funding of their operations, firms operating in externally dependent (ED) sectors in OECD countries benefit from the tax shield provided by the tax-deductibility of debt interest payments. We conjecture that this tax advantage is likely to make them less sensitive to changes in home and host countries’ corporate tax rates than firms in non-ED sectors when engaging in FDI. Using a new proprietary data on bilateral greenfield manufacturing FDI in OECD countries over the period 2003 to 2010, we find empirical support for this hypothesis as firms operating in externally dependent sectors appear to be much less sensitive to home and host corporate tax rates than firms operating in nonexternally dependent sectors
and its associates
No full textInternational audienceIn ecological communities, several species interact with one another to regulate their abundance. For example, mutualisms benefit all species involved, commensalism benefits one species but not the other, competition (for a resource) lowers the fitness of all species involved, whereas for predation, herbivory and parasitism one species is negatively affected by the other. We present the biological interactions between the myrmecophyte Hirtella physophora (i.e. a plant sheltering ants in hollow structures) and other organisms. Two Allomerus ants build gallery-shaped traps on this plant using hairs from its stems and the mycelium of an Ascomycota fungus to capture prey. They also use their refuse to provide their host plant and the fungi with nutrients (myrmecotrophy). Social wasps build their nests under the Hirtella leaves to benefit from the protection provided by Allomerus against army ants. Several insects can rob parts of Allomerus prey (cleptobiosis), but can be captured in turn. Finally, the reduviid Zelus annulosus, which foils attacks by Allomerus due to the production of a sticky substance that covers its egg masses and coats its legs, mostly attacks prey in groups and then shares them. Their populations are regulated by parasitoid wasps. Consequently, almost all possible biological interactions were noted in this study
International Capital Flows to Emerging and Developing Countries: National and Global Determinants
No full textAbstract This paper examines international capital flows to emerging and developing countries. We assess whether commonalities exist, the permanence of shocks to commonalities and their determinants. Also, we consider individual country coherence with global capital flows and we measure the extent of co-movements in the volatility of capital flows. Our results suggest there are commonalities in capital inflows, although aggregate or disaggregate capital flows respond differently to shocks. We find that the US long run real interest rate is an important determinant of global capital flows, and real commodity prices are relevant but to a lesser extent. We also find a role for human capital in explaining why some countries can successfully ride the wave of financial globalisation. JEL Classification Numbers: F32, F34
Do tax sparing agreements contribute to the attraction of FDI in developing countries?
No full textForeign direct investment, Tax sparing, International taxation,
Market familiarity and the location of South and North MNEs
No full textWe use a systematic empirical analysis of the determinants of South-South (SS) and North-South (NS) foreign direct investment (FDI) as a canvas to explore how multinational enterprises’ (MNEs) location decisions are shaped by better acquaintance with a foreign market resulting from bilateral ties, experience of international expansion, and knowledge of how to deal with poor governance. We find that these various aspects of market familiarity, which can interact together, are important to explain and differentiate the location behaviors of South MNEs (S-MNEs) and North MNEs (N-MNEs) in developing countries
Estéticas da existência e sexualidade operária: discursos LGBTTTs no chão de fábrica em Campina Grande-PB (2009 -2016).
No full textEssa dissertação de mestrado tem por objetivo discutir como eram vivenciadas as práticas educativas da sexualidade e as estéticas da existência a partir das narrativas orais dos operários LGBTTTs que atuavam de forma direta ou indireta no chão de fábrica da cidade de Campina Grande – PB, no período que vai de 2009 a 2016. Para costurar os corpos analisados nesse texto, dialogamos com a História do Tempo Presente a partir das narrativas de operários homoafetivos cisgêneros, assim como através de uma operária transexual e de suas memórias. Problematizamos as práticas educativas da sexualidade, como o machismo, a homofobia e a transfobia, com fins de oferecer visibilidade a sujeitos que, por representarem uma minoria historicamente excluída da sociedade, são alvos do discurso biológico. As narrativas foram interpretadas pelas tramas da História Cultural, com a metodologia da Análise do Discurso sob o prisma de Michel Foucault (1985), autor que colaborou com os conceitos sobre o dispositivo da sexualidade e estética da existência. Judith Butler (2008) se fez presente na discussão sobre o conceito de abjeto e Guacira Lopes Louro (2015) emergiu traçando uma linha tênue entre gênero e corpo. Com esses olhares teóricos, identificamos nas experiências fabris as relações entre operários masculinos e suas singularidades. Observamos as táticas para se aproximar afetivamente ou assediar sexualmente o outro, que representava a diferença de gênero e sexualidade no âmbito do trabalho. Concluímos que no cotidiano dos operários LGBTTTS percebemos as táticas de defesa para sobreviver a um ambiente impregnado por práticas discriminatórias.This work aimed to discuss how the educational practices of sexuality and the aesthetics of existence were experienced through the narratives of LGBTTT workers who worked directly or indirectly on factory floor. To build this operation, we dialogue with Present Time History through the narratives of homaffetive and cisgender workers, as well as a transsexual worker. We problematize the educational practices of sexuality such as male dominance, homophobia and transphobia in order to offer expression to subjects that, because they represent a minority, are historically excluded from society and targets of biological discourse. The narratives were interpreted through Cultural History with the methodology of the discourse analysis by the prism of Michel Foucault (1985), author who collaborated with the concepts on the device of sexuality and aesthetics of existence. Judith Butler (2008) was present in the discussion about the concept of abject and Guacira Lopes Louro (2015) emerged drawing a fine line between gender and body. With these theoretical views we identify in the factory experiences the relations between male workers and their singularities. We observed the tactics to approach affectively or sexually harass the other that represented the difference of gender and sexuality in the scope of the work. In the daily life of the LGBTT's workers we perceive the tactics of defense to survive an environment impregnated by discriminatory practices
Do tax sparing agreements contribute to the attraction of FDI in developing countries ?
No full textSIGLEAvailable from INIST (FR), Document Supply Service, under shelf-number : RP 17027 / INIST-CNRS - Institut de l'Information Scientifique et TechniqueFRFranc
