Corporate Taxation and Avoidance

The aim of this paper is to explore, by estimating a cross-sectional econometric model, the determining factors of foreign direct investment (FDI) inflows in developing countries over the period of 2000-2004. The study is based on a sample of cross-sectional data on 38 developing countries. We have used average value…

In this paper, relying on a two-sector dynamic general equilibrium model, we propose and then use a new methodology to construct a novel shadow economy dataset. We calibrate our model to match various reported macroeconomic variables and then back out the size of the shadow economy from the calibrated model. This allo…

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We report the results of a systematic investigation of the phase diagram of the iron-based superconductor Ba${}_{1\ensuremath{-}x}$K${}_{x}$Fe${}_{2}$As${}_{2}$ from $x$ $=$ 0 to $x$ $=$ 1.0 using high-resolution neutron and x-ray diffraction and magnetization measurements. The polycrystalline samples were prepared wi…

• SEVDA ŞAHİNBAY

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• SEVDA ŞAHİNBAY

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• SEBAHATTİN DEMİRKAN

We investigate the effects of target initiation in M&As. We find target-initiated deals are common and that important motives for these deals are target economic weakness, financial constraints, and negative economy-wide shocks. We determine that average takeover premia, target abnormal returns around merger announcem…

• ŞERİF AZİZ ŞİMŞİR

This paper uses affiliate‐level data from Swedish multinationals to examine the impact of tax treaties on both overall affiliate sales and the composition of those sales. In line with previous results, we find little evidence for an effect of treaties on the level of total sales. We do, however, find that a tax treaty…

• AYÇA TEKİN KORU

Decentralisation offers significant opportunities to improve government accountability by exerting stronger pressures both from below (demand) and above (supply). The literature contains many examples, however, where the potential has not been realised, partly because decentralisation reforms have often been introduce…

• SERDAR YILMAZ

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• CEYHUN ELGİN

We report the results of a systematic investigation of the phase diagram of the iron-based superconductor system, Ba${}_{1\ensuremath{-}x}$Na${}_{x}$Fe${}_{2}$As${}_{2}$, from $x=0.1$ to $x=1.0$ using high-resolution neutron and x-ray diffraction and magnetization measurements. We find that the coincident structural a…

• SEVDA ŞAHİNBAY