feed icon rss

Your email was sent successfully. Check your inbox.

An error occurred while sending the email. Please try again.

Proceed reservation?

Export
  • 11
    UID:
    gbv_895394111
    Format: 1 Online-Ressource (circa 64 Seiten) , Illustrationen
    Series Statement: OECD Economics Department working papers no. 1355
    Content: This paper exploits firm-level data from the ORBIS database to assess international tax planning by multinational enterprises (MNEs). Profit shifting to lower-tax rate countries is measured by comparing the profitability of MNE entities having different links to countries with different tax rates and thus different profit shifting opportunities. The paper also considers other aspects of tax planning that have been less documented in the empirical literature, such as the exploitation of mismatches between tax systems and preferential tax regimes, by comparing how profits reported by MNE entities are taxed relative to non-multinational entities with similar characteristics. The analysis builds on available unconsolidated financial account data, which, despite its limitations, is considered as the best existing cross-country firm-level data. Results are based on a very large sample of firms (1.2 million observations of MNE accounts) in 46 OECD and G20 countries and a sophisticated procedure to identify MNE groups. They provide robust evidence that MNEs shift profits to lower-tax rate countries and that large MNEs also exploit mismatches between tax systems and preferential tax treatment to reduce their tax burden. Overall, the estimated net tax revenue loss ranges from 4% to 10% of global corporate tax revenues. The empirical analysis also shows that strong “anti-avoidance” rules against tax planning are associated with reduced profit shifting, but also higher compliance costs for firms.
    Note: Zusammenfassung in französischer Sprache
    Language: English
    Keywords: Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 12
    UID:
    gbv_898787297
    Format: 1 Online-Ressource (circa 35 Seiten) , Illustrationen
    Series Statement: OECD science, technology and industry policy papers no. 38 (April 2017)
    Content: The paper presents a critical discussion of ex-post impact evaluation of policies that affect regional economic development, with a particular emphasis on drawing useful implications for policy making. In particular, it discusses the importance of setting clear and measurable objectives in designing policies and the need for equally clear policy levers; it highlights the main advantages of “counterfactual” evaluation; it analyses the methodological specificities of the evaluation of programmes that have a regional or urban dimension; and it provides a survey of some of the most relevant examples in the empirical economics literature. The ultimate goal is to “bridge” the perceived distance between policy discussions on the one side, and academic debates on the other. Some specific recommendations conclude the report.
    Language: English
    Keywords: Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    URL: Volltext  (kostenfrei)
    URL: Volltext  (kostenfrei)
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 13
    UID:
    gbv_1676225102
    Format: 1 Online-Ressource (circa 54 Seiten) , Illustrationen
    Series Statement: OECD science, technology and industry policy papers no. 73 (June 2019)
    Content: This report investigates the gender gap in the funding of innovative start-ups across OECD and BRICS countries using a detailed micro-dataset on start-ups and their founders. Results from empirical analysis show that start-ups with at least one woman in the team of founders are less likely to receive funding by 5-10%. When such start-ups do receive funding, they receive an amount lower by a third compared to start-ups created by male founders. Accounting for founders’ characteristics (their educational background and past professional experience) reduces the gap in likelihood to receive funding, but not the gap in funding amounts. A key conclusion is that addressing the gender gap will require a holistic approach, including through – but not restricted to – the education system. The paper concludes by a discussion of potential mechanisms that could explain the observed gap, presents policy options, and proposes an agenda for future research.
    Language: English
    Keywords: Amtsdruckschrift ; Graue Literatur
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 14
    UID:
    gbv_1855092182
    Format: 1 Online-Ressource (27 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.43
    Content: Public procurement accounts for around 12% of global GDP and 63% of expenditures are managed by subnational governments across OECD countries. In Italy, municipalities can impose penalties on contractors for breaches of contract, for example delays in delivery, often leading to contractors suing the municipality in local courts, which can in turn further delay delivery. As such the efficiency of the local judiciary can have a strong bearing on the final delivery of public works. This study assesses the causal effect of those efficiencies on the ultimate delay in the execution of local public contracts. The results show that inefficient courts lead to further delays in the execution of public works that are already long overdue. However, inefficient courts also appear to deter companies to pursue litigation in cases where delays were much lower. Overall, the impact on long-overdue contracts prevails and the aggregate effect is negative: the total delay in the execution of local public contracts in the 25% least efficient courts is more than twice as large as in the 25% most efficient courts.
    Language: English
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 15
    UID:
    gbv_815417748
    Format: Online-Ressource (34 S.) , graph. Darst.
    Series Statement: OECD science, technology and industry working papers 2014/03
    Content: The study assesses the role of feed-in tariffs (FITs) and renewable energy certificates (RECs) in creating incentives for cross-border investments and for investments in particular technological portfolios via M&A. The analysis explores the dataset on M&As in alternative energy sources worldwide over 2005-2011. The results suggests that FITs encourage more diversified M&A than RECs. With respect to foreign investment, the study finds a linear relationship between FITs and cross-border M&As in the wind energy sector, but an inverted U-shaped relationship in the solar energy sector. One possible explanation for the latter may lie in reduced policy credibility due to the public finance implications of ‘generous’ FITs. Another possible explanation for this finding concerns the use of high solar FITs by countries whose natural conditions provide little comparative advantage in solar energy, suggesting that low profitability and limited potential of solar energy in those countries might have deterred the entry of foreign investors.
    Note: Systemvoraussetzungen: Acrobat Reader.
    Language: English
    Keywords: Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 16
    Online Resource
    Online Resource
    Paris : OECD Publishing
    UID:
    gbv_1019422297
    Format: 1 Online-Ressource (circa 21 Seiten) , Illustrationen
    Series Statement: OECD science, technology and industry working papers 2017, 07
    Content: This note describes a procedure to match companies and individuals listed in Crunchbase, a new database on innovative start-ups and companies, with patent applicants and inventors reported in PATSTAT, the worldwide intellectual property database maintained by the European Patent Office. Given that neither administrative nor other unique identifiers are available in either of the two databases, the matching is based on a “fuzzy” procedure that exploits the available overlapping information across the two databases. A general overview of the resulting database completes the note.
    Language: English
    Keywords: Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 17
    UID:
    gbv_1019426403
    Format: 1 Online-Ressource (circa 44 Seiten) , Illustrationen
    Series Statement: OECD science, technology and industry working papers 2018, 03
    Content: Increased robot use, fuelled by price declines and the increased dexterity of these machines, is expected to affect existing/future production technologies and the organisation of production within GVCs. In order to safeguard their competitiveness in an increasingly digitalised global economy, governments across OECD and emerging economies are implementing a range of policy measures/programmes to support the investment in and use of robotics. This paper assesses the extent to which robotics impact the organisation of production through offshoring and backshoring. The results indicate that the use of industrial robots in developed economies appears to be slowing the offshoring rates, although it is not yet prompting firms to bring jobs back home. However, the effect is very recent, especially in labour-intensive sectors, and not yet apparent in developing countries. The findings suggest the rate of global value chain expansion may be slower than in the past.
    Language: English
    Keywords: Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 18
    UID:
    gbv_844109142
    Format: Online-Ressource (50 S.) , graph. Darst.
    Series Statement: OECD science, technology and industry working papers 2015/04
    Content: Most of the projections of the cost of meeting climate change mitigation targets hinge crucially upon assumptions made about the cost and timing of the development of breakthrough technologies. However, very little is known about the conditions which are likely to give rise to breakthrough technologies. This paper seeks to uncover attributes of inventions – as reflected in patent data – which serve as “leading indicators” of subsequent technological and market development in climate change mitigation technologies. The role of industrial generality emerges as being robustly correlated with subsequent technological diffusion, whether measured as subsequent patent counts, commercial applicability, or attractiveness to risk finance. The indicator of closeness to science shows also a positive association with later technological diffusion. Originality and radicalness have more ambiguous results. This work can be seen as a foundation for the future development of a methodology providing guidance to policymakers in the choices made with respect to public support for different technological fields.
    Note: Systemvoraussetzungen: PDF Reader.
    Language: English
    Keywords: Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 19
    UID:
    gbv_1019422483
    Format: 1 Online-Ressource (circa 29 Seiten) , Illustrationen
    Series Statement: OECD science, technology and industry working papers 2017, 08
    Content: This note describes a new database on innovative start-ups and companies, called Crunchbase, with a focus on its potential for economic and managerial research. Crunchbase is rapidly being discovered by scholars from different fields. It has notably already informed studies on specific sectors as well as studies of networks in the start-up ecosystem. This note first describes the contents of Crunchbase and then reviews academic research that has used it. We further suggest that many more valuable avenues for economic and managerial research can be opened through the combination of Crunchbase with selected supplementary data sources and provide two such examples.
    Language: English
    Keywords: Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 20
    UID:
    gbv_1019426020
    Format: 1 Online-Ressource (circa 61 Seiten) , Illustrationen
    Series Statement: OECD science, technology and industry working papers 2018, 02
    Content: The report presents new cross-country descriptive evidence on innovative start-ups and related venture capital investments drawing upon Crunchbase, a new dataset that is unprecedented in terms of scope and comprehensiveness. The analysis employs a mix of different statistical techniques (descriptive graphics, econometric analysis, and machine learning) to highlight a number of findings. First, there are significant cross-country differences in the professional and educational background of start-ups’ founders, notably the share of founders with previous academic experience and in the share of “serial entrepreneurs”. Conversely, the founders’ average age is rather constant across countries, but shows a fair degree of variability across sectors. Second, IP assets, and in particular the presence of an inventor in the team of founders, are strongly associated with start-ups’ success. Finally, female founders are less likely to receive funding, receive lower amounts when they do receive financing, and have a lower probability of successful exit, when other factors are controlled for.
    Language: English
    Keywords: Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
Close ⊗
This website uses cookies and the analysis tool Matomo. Further information can be found on the KOBV privacy pages