External Paper/Article
A Formulary Approach for Attributing Measured Production to Foreign Affiliates …
Upjohn Institute for Employment Research
Int'l Accounts - Multinational Firms
External Paper/Article
Multinational Profit Shifting and Measures throughout Economic Accounts
NBER Working Paper 24915
Working Paper
(WP2018-12)
Estimating Extended Supply-Use Tables in Basic Prices with Firm Heterogeneity for the United States: A Proof of Concept (PDF)
Measuring “Factoryless” Manufacturing: Evidence from U.S. Surveys
alexander.minor
Fri, 09/07/2018 - 07:50
Paper
"Factoryless" manufacturers, as defined by the U.S. OMB, perform underlying entrepreneurial components of arranging the factors of production but outsource all of the actual transformation activities to other specialized units. This paper describes efforts to measure "factoryless" manufacturing through analyzing data on contract manufacturing services (CMS). We explore two U.S. firm surveys that report data on CMS activities and discuss challenges with identifying and collecting data on entities that are part of global value chains.
Working Paper ID
WP2013-3
Off
Working Paper
(WP2018-8)
Strategic movement of intellectual property within U.S. multinational enterprises (PDF)
Working Paper
(WP2004-2)
International Fragmentation of Production and the Intrafirm Trade of U.S. Multinational Companies (PDF)
U.S. Multinational Companies, Dividends, and Taxes
pedro.urquilla
Wed, 11/22/2017 - 12:06
Paper
The passage of the American Jobs Creation Act of 2004 (AJCA) provided U.S. tax incentives for U.S. multinational companies that receive large dividends from their foreign affiliates. In 2005, dividends paid by foreign affiliates to their U.S. parents were 4 times as large as in 2004. With most international financial transactions, it is usually difficult for an observer to determine whether tax considerations were a primary factor in motivating the transactions versus just one of many important factors. However, given Congress’ stated motivation for passing the AJCA and the substantial increase in dividends received by U.S. parent companies after enactment, there certainly does appear to be a causal relationship (with tax considerations playing a primary role) in at least this instance.
Additional Information
Presented at International Association for Official Statistics | Ottawa, Canada
Working Paper ID
P2006-4
Off