Under the influence of international green trade barriers, export scale of China's heavily
polluting enterprises is reduced. How to improve the export vitality and corporate image of …

This paper investigates differences in economic growth determinants for 187 regions across
12 European countries. The study focuses on a period of increasing inequalities including …

The global overcapacity in the steel sector has triggered growing trade disputes and
tensions worldwide. However, it is controversial whether steel overcapacity should be a …

This study evaluates Japan's corporate tax reforms in the 2010 s by estimating the effective
average tax rate (EATR) and effective marginal tax rate (EMTR), common methods for …

How do firms adjust their domestic sales in response to external shocks? Based on the data
of China's industrial enterprises in the years around China's World Trade Organization …

Profit shifting and tax-base erosion by multinationals are thorns in the side of public budgets
since they jeopardize the capacity of governments to raise tax revenues. Recent literature …

The paper presents a unified framework for analyzing the impact of corporate taxation on
R&D and exporting, considering firm productivity heterogeneity and sunk costs. We …

We examine how exposure to international tax competition affects domestic firms'
employment. Consistent with prior work, we find evidence that reductions in foreign tax rates …

This study examines the impact of corporate taxation on the external balances of 27
European Union member countries from the late 1990s to 2021. Using an ARDL process …

The literature analyzing how firms expand across international markets is extensive;
however, little is known about their relationship with institutional economics, specifically …