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  • 1
    Online Resource
    Online Resource
    International tax planning and fixed investmen (2017)
    Paris : OECD Publishing
    Details
    UID:
    gbv_895395460
    Format: 1 Online-Ressource (circa 21 Seiten) , Illustrationen
    Series Statement: OECD Economics Department working papers no. 1361
    Content: This paper assesses how international tax planning affects real business investment by multinationals. Earlier studies have shown that corporate taxes reduce business investment. This paper shows that tax planning multinationals are less sensitive to corporate taxes than other firms in their investment decisions. This is presumably because tax planning multinationals do not face the full tax burden associated with their investments, since they shift part of the resulting profits to lower-tax rate countries. On average across industries, a 5 percentage point corporate tax rate increase is found to reduce investment by 5% in the long term. In industries with a strong presence of multinationals with profit-shifting opportunities, this effect is halved. These results obtained with industry-level data are confirmed by a firm-level analysis. Consistently with these results, the investment of tax planning multinationals is found to be more sensitive to taxes when strong rules against tax planning are in place.
    Note: Zusammenfassung in französischer Sprache
    Language: English
    Keywords: Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    DOI: 10.1787/83239540-en
    URL: Volltext
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  • 2
    Online Resource
    Online Resource
    Tax planning by multinational firms : firm-level evidence from a crosscountry database (2017)
    Paris : OECD Publishing
    Details
    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
    DOI: 10.1787/9ea89b4d-en
    URL: Volltext
    URL: Volltext
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  • 3
    Online Resource
    Online Resource
    Debt and tax planning by multinationals (2017)
    Paris : OECD Publishing
    Details
    UID:
    gbv_895395061
    Format: 1 Online-Ressource (circa 28 Seiten) , Illustrationen
    Series Statement: OECD Economics Department working papers no. 1357
    Content: Multinational enterprises (MNEs) manipulate the location of their debts to reduce their corporate tax burden. Indeed, by locating debts in higher-tax rate countries, MNEs can deduct interest payments against a higher tax rate. This paper provides evidence of such manipulation of debt location. The analysis is based on a large sample of firm-level data from the ORBIS database. By comparing the indebtedness of MNE entities with similar characteristics but different debt shifting opportunities, the analysis suggests that a 1 percentage point higher tax rate is associated with 1.3% higher third-party debt. This is a lower bound estimate of debt manipulation, since it excludes the manipulation of internal debt. The analysis also shows that strict rules limiting interest deductibility (e.g. thin capitalisation or interest-to-earnings rules) can reduce debt manipulation. The possibility to locate debts in higher-tax rate countries reduces the effective cost of debt for MNE groups. The empirical analysis suggests that this can lead MNE groups to increase their overall external indebtedness, compounding the “debt bias” existing in most tax systems.
    Note: Zusammenfassung in französischer Sprache
    Language: English
    Keywords: Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    DOI: 10.1787/b524037b-en
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  • 4
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    Digitalisation and productivity : in search of the holy grail : firm-level empirical evidence from EU countries (2019)
    Paris, France : OECD
    Details
    UID:
    gbv_1663563586
    Format: 1 Online-Ressource (circa 64 Seiten) , Illustrationen
    Series Statement: OECD Economics Department working papers no. 1533
    Content: This paper assesses how the adoption of a range of digital technologies affects firm productivity. It combines cross-country firm-level data on productivity and industry-level data on digital technology adoption in an empirical framework that accounts for firm heterogeneity. The results provide robust evidence that digital adoption in an industry is associated to productivity gains at the firm level. Effects are relatively stronger in manufacturing and routine-intensive activities. They also tend to be stronger for more productive firms and weaker in presence of skill shortages, which may relate to the complementarities between digital technologies and other forms of capital (e.g. skills, organisation, or intangibles). As a result, digital technologies may have contributed to the growing dispersion in productivity performance across firms. Hence, policies to support digital adoption should go hand in hand with creating the conditions to enable the catch-up of lagging firms, notably by easing access to skills.
    Note: Zusammenfassung in französischer Sprache
    Language: English
    Keywords: Amtsdruckschrift ; Graue Literatur
    DOI: 10.1787/5080f4b6-en
    URL: Volltext  (lizenzpflichtig)
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    Author information: Nicoletti, Giuseppe 1956-
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  • 5
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    Online Resource
    Can productivity still grow in service-based economies? : literature overview and preliminary evidence from OECD countries (2018)
    Paris, France : OECD
    Details
    UID:
    gbv_1663562946
    Format: 1 Online-Ressource (circa 54 Seiten) , Illustrationen
    Series Statement: OECD Economics Department working papers no. 1531
    Content: Services employ an ever-increasing share of workers in all OECD countries. This trend is likely to continue as it reflects deep structural forces, such as increasing consumption of services with rising incomes and population ageing and the growing role of intangible assets. Services are very diverse, but overall tend to have weaker productivity levels and growth rates than manufacturing. As a result, the shift to services entails a moderate but persistent drag on productivity growth. Still, there are reasons to hope for a pick-up in service productivity in the future, including thanks to new technologies (e.g. digital platforms, artificial intelligence). This concerns both “knowledge intensive” services (e.g. information and communication) and less knowledge intensive ones (e.g. personal transport). Harnessing this productivity potential requires adjusting policies to foster innovation and efficient use of new technologies, enhance competitive forces by reducing information asymmetries, barriers to entry and switching costs, and increase the tradability of services within countries and across borders.
    Note: Zusammenfassung in französischer Sprache
    Language: English
    Keywords: Amtsdruckschrift ; Graue Literatur
    DOI: 10.1787/4458ec7b-en
    URL: Volltext  (lizenzpflichtig)
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  • 6
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    Like it or not? : the impact of online platforms on the productivity of incumbent service providers (2019)
    Paris, France : OECD
    Details
    UID:
    gbv_1679345702
    Format: 1 Online-Ressource (circa 60 Seiten) , Illustrationen
    Series Statement: OECD Economics Department working papers no. 1548
    Content: This paper uses a novel empirical approach to assess if the development of online platforms affects the productivity of service firms. We build a proxy measure of platform use across four industries (hotels, restaurants, taxis and retail trade) and ten OECD countries using internet search data from Google Trends, which we link to firm-level data on productivity in these industries. We find that platform development supports the productivity of the average incumbent service firm and also stimulates labour reallocation towards more productive firms in these industries. This may notably reflect that platforms’ user review and rating systems reduce information asymmetries between consumers and service providers, enhancing competition between providers. The effects depend on platform type. “Aggregator” platforms that connect incumbent service providers to consumers tend to push up the productivity of incumbents, while more disruptive platforms that enable new types of providers to compete with them (e.g. home sharing, ride hailing) have on average no significant effect on it. Consistent with this, we find that different platform types affect differently the profits, mark-ups, employment and wages of incumbent service firms. Finally, the productivity gains from platforms are lower when a platform is persistently dominant on its market, suggesting that the contestability of platform markets should be promoted.
    Note: Zusammenfassung in französischer Sprache
    Language: English
    Keywords: Amtsdruckschrift ; Graue Literatur
    DOI: 10.1787/080a17ce-en
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  • 7
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    Online Resource
    Tackling labour mismatches and promoting mobility in Hungary (2014)
    Paris : OECD, Economics Dep.
    Details
    UID:
    gbv_790453177
    Format: Online-Ressource (38 S.) , graph. Darst.
    Series Statement: OECD Economics Department working papers 1122
    Content: Significant labour market mismatches and insufficient mobility penalise employment and productivity. Mismatches have above all a skills dimension, with an excess of low-skilled workers and a possible lack of skilled workers in certain domains. Reducing the high tax wedge on low salaries and avoiding excessive minimum wage increases would support demand for low-skilled labour. In the longer term, upgrading the labour supply requires improving educational outcomes, especially of disadvantaged students, and making the school-to-work transition less abrupt. To facilitate good matching and enhance sectoral mobility, a somewhat longer duration of unemployment benefits and an upscaled Public Employment Service would be of value, as well as greater focus on reintegration in the public works programme and more efficient and developed lifelong learning. Besides skills mismatches, important geographic mismatches are illustrated by high and persistent regional disparities in the unemployment rate. Mobility is hampered by the underdevelopment of the rental housing market, while there is room to enhance the efficiency of public transport to further support commuting.
    Note: Zsfassung in franz. Sprache , Systemvoraussetzungen: Acrobat Reader.
    Language: English
    Keywords: Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    DOI: 10.1787/5jz2px6jtpmt-en
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  • 8
    Online Resource
    Online Resource
    Digital dividend : policies to harness the productivity potential of digital technologies (2019)
    Paris : OECD Publishing
    Details
    UID:
    gbv_1663076006
    Format: 1 Online-Ressource (circa 31 Seiten) , Illustrationen
    Series Statement: OECD economic policy paper no. 26 (February 2019)
    Content: This paper presents a range of policies to enhance adoption of digital technologies and firm productivity. It quantifies illustratively the effect of policy changes by combining the results of two recent OECD analyses on the drivers of adoption and their productivity benefits. Increasing access to high-speed internet, upgrading technical and managerial skills and implementing product and labour market reforms to facilitate the reallocation of resources in the economy are found to be the main factors supporting the efficient adoption of a selection of digital technologies. The most productive firms have benefitted relatively more from digitalisation in the past, contributing to a widening productivity gap with less productive firms. Policies should create the conditions for efficient adoption by less productive firms, which would help them to catch up, achieving a double dividend in terms of growth and inclusiveness. Enhancing skills has a key role to play in this area since less productive firms suffer relatively more from skill shortages.
    Language: English
    Keywords: Amtsdruckschrift ; Graue Literatur
    DOI: 10.1787/273176bc-en
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
    Author information: Nicoletti, Giuseppe 1956-
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  • 9
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    Online Resource
    Health care reform and long-term care in the Netherlands (2013)
    Paris : OECD
    Details
    UID:
    gbv_735325766
    Format: Online-Ressource , graph. Darst.
    Series Statement: OECD Economics Department working papers 1010
    Content: The Netherlands, as other OECD countries, faces the challenge of providing high quality health and long-term care services to an ageing population in a cost-efficient manner. In the health care sector, reforms have aimed at introducing more competition. Despite major changes and some positive effects, the reforms run the risk of getting stuck in the middle between a centralised system of state-controlled supply and prices and a decentralised system based on regulated competition, providing insufficient incentives for provision of quality services and expenditure control. The main challenges are to complete the transition to regulated competition in health care provision, to strengthen the role of health insurers as purchasing agents and to secure cost containment in an increasingly demand-driven health care sector. In 2012, reforms expanded the role of the market in the hospital sector and reinforced budget controls. Both measures are not consistent and may jeopardize both objectives. More competitive markets require, at least, provision of good quality information, appropriate financing and better efficiency incentives. In view of population ageing, current policies mean that the cost of long-term care is set to more than double over the coming decades. Insufficient incentives for cost-efficient purchasing of long-term care should be addressed. However, the government?s plan to transfer long-term care purchasing to health insurers is unpromising unless additional measures ensure that insurers bear the associated financial risks. In addition, home care should be further encouraged at the expense of institutional care, while screening and targeting should be improved. This Working Paper relates to the 2012 OECD Economic Survey of the Netherlands (www.oecd.org/eco/surveys/Netherlands.
    Note: Zsfassung in franz. Sprache , Systemvoraussetzungen: Acrobat Reader.
    Language: English
    Keywords: Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    DOI: 10.1787/5k4dlw04vx0n-en
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  • 10
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    Online Resource
    Corporate taxation and investment of multinational firms : Evidence from firm-level data (2020)
    Paris : OECD Publishing
    Details
    UID:
    gbv_1747692778
    Format: 1 Online-Ressource (32 p.)
    Series Statement: OECD Taxation Working Papers no.51
    Content: This paper explores the effect of corporate taxes on the investment of multinational enterprises (MNEs), and whether this effect differs across MNE groups depending on their profitability rate. Firm-level analysis conducted on a cross-country panel of MNE entities confirms the earlier finding that MNE investment in a jurisdiction is negatively affected by effective corporate tax rate increases in that jurisdiction. The analysis also suggests that the tax sensitivity of MNE investment differs across entities belonging to different MNE groups, with a U-shape relationship between tax sensitivity and MNE group profitability. Entities belonging to groups with negative profitability or relatively high profitability rates are found to be relatively less sensitive than those belonging to groups with lower but positive profitability rates. For example, the estimated tax sensitivity of firms in MNE groups with a profitability rate above 10% is found to be nearly half the sensitivity of a firm in an MNE group with a profitability rate between 0% and 10%. This has implications with regard to the tax reform proposals currently under discussion by the OECD/G20 Inclusive Framework on BEPS, as this suggests that highly profitable MNE groups, which are more likely to be impacted by the proposals, may be less sensitive to taxes in their investment behaviour than the typical MNE.
    Language: English
    DOI: 10.1787/9c6f9f2e-en
    URL: lizenzpflichtig
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