Transnational Corporations Review最新文献_第4页

The role of institutional quality on the impact of Chinese foreign direct investments and human capital development on macroeconomic performance in the CEMAC zone 制度质量对中国外商直接投资和人力资本发展对中非经货共同体地区宏观经济绩效影响的作用

IF 3.5

Transnational Corporations Review Pub Date : 2024-03-23 DOI: 10.1016/j.tncr.2024.200052

Jean-Claude Kouladoum

{"title":"The role of institutional quality on the impact of Chinese foreign direct investments and human capital development on macroeconomic performance in the CEMAC zone","authors":"Jean-Claude Kouladoum","doi":"10.1016/j.tncr.2024.200052","DOIUrl":"https://doi.org/10.1016/j.tncr.2024.200052","url":null,"abstract":"<div><p>This paper investigates the role of institutional quality in terms of governance on the impact of Chinese foreign direct investments and human capital development on the macroeconomic performance of the CEMAC zone between 2003 and 2020. The data were analyzed using descriptive statistics and the Correlated Panels Corrected Standard Errors (PCSEs) Approach. The findings indicated that poor governance performance in the CEMAC zone deteriorates the effects of Chinese foreign direct investments and human capital development on the macroeconomic performance of the CEMAC zone. At the same time, poor governance performance also deteriorates the impact of foreign aid and personal remittances received on the macroeconomic performance of the CEMAC zone. This study strongly recommends measures to improve institutional quality such as increased training on ethical thinking in all forms of education, meritocratic recruitment to the civil service, and auditing of public finances and services.</p></div>","PeriodicalId":45011,"journal":{"name":"Transnational Corporations Review","volume":"16 2","pages":"Article 200052"},"PeriodicalIF":3.5,"publicationDate":"2024-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1925209924005783/pdfft?md5=fa460d9436e13f36e2ea6097ac2af22a&pid=1-s2.0-S1925209924005783-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140535733","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The role of FDI augmented with governance and human capital on structural transformation: Experiences from SSA and EAP countries 以治理和人力资本为支撑的外国直接投资对结构转型的作用：撒南非洲和东非及太平洋地区国家的经验

IF 3.5

Transnational Corporations Review Pub Date : 2024-03-23 DOI: 10.1016/j.tncr.2024.200055

Solomon Kebede , Zerihun Getachew , Berihanu Kuma , Tora Abebe

{"title":"The role of FDI augmented with governance and human capital on structural transformation: Experiences from SSA and EAP countries","authors":"Solomon Kebede , Zerihun Getachew , Berihanu Kuma , Tora Abebe","doi":"10.1016/j.tncr.2024.200055","DOIUrl":"10.1016/j.tncr.2024.200055","url":null,"abstract":"<div><p>In the last few decades, the majority of least-developed countries have failed to achieve the structural transformation theme. The concern of achieving structural transformation is further aggravated by the lack of technology, low level of literacy, poor institutional qualities, and low development level of the manufacturing sub-sector in these countries. To examine the role of FDI augmented with governance and human capital on structural transformation, the study used panel data for four Sub-Saharan African (SSA) and three East Asian and Pacific (EAP) countries across 31 years. The auto-regressive Distributed Lag with Pooled Mean Group technique was employed for analysis after checking the possible assumptions. The model for the full panels suggests that FDI inflows, especially when supplemented with good governance and better literacy, promote structural transformation. Moreover, across regions, in the short run, the interactive effect of FDI with governance and literacy had a positive effect for EAP and a negative effect for SSA countries. Finally, the government of the least developed countries that endeavors to achieve structural transformation should focus on improving the quality of governance and literacy rate and then engage in attracting massive inflows of FDI, among others.</p></div>","PeriodicalId":45011,"journal":{"name":"Transnational Corporations Review","volume":"16 2","pages":"Article 200055"},"PeriodicalIF":3.5,"publicationDate":"2024-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1925209924005813/pdfft?md5=163080e45de9bab349f6add4e9edcd9b&pid=1-s2.0-S1925209924005813-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140275045","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Profit shifting to tax havens: Withholding tax impact on passive flows from Poland 利润向避税地转移：预提税对波兰被动资金流动的影响

IF 3.5

Transnational Corporations Review Pub Date : 2024-03-22 DOI: 10.1016/j.tncr.2024.200059

Milena Sitkiewicz , Anna Białek-Jaworska

{"title":"Profit shifting to tax havens: Withholding tax impact on passive flows from Poland","authors":"Milena Sitkiewicz , Anna Białek-Jaworska","doi":"10.1016/j.tncr.2024.200059","DOIUrl":"10.1016/j.tncr.2024.200059","url":null,"abstract":"<div><p>This paper aims to identify determinants and channels of tax avoidance through passive flows to tax havens using harmful tax competition, considering the effect of changes in withholding tax regulations. For the empirical analysis, we exploit the data of 110 907 nonresidents from 134 countries that gain passive flows paid by Polish taxpayers. We utilise data from IFT-2R returns on withholding tax (WHT) for 2012–2019. We use a two-stage Arellano-Bond estimator of the Generalised Method of Moments (GMM) with instrumental variables for dynamic panel data and the difference-in-differences method. We show that the amendment to the withholding tax legislation, preceded by a no-avoidance clause in 2017, reduced passive flows overall and separately from the manufacturing and service sectors, primarily profit-shifting through interest, royalties and intangible services payments. Moreover, our results confirm that the tax system tightening against aggressive tax competition has reduced passive income transfers from service companies, not manufacturing companies. Instead, the latter make higher transfers to tax havens included in both Polish and the E.U. list of countries applying harmful tax competition.</p></div>","PeriodicalId":45011,"journal":{"name":"Transnational Corporations Review","volume":"16 2","pages":"Article 200059"},"PeriodicalIF":3.5,"publicationDate":"2024-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1925209924005850/pdfft?md5=aebf00560ef49dd8fc528f3cb6704b16&pid=1-s2.0-S1925209924005850-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140273063","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Reverse knowledge transfer and internationalization strategy: Cases from Japanese MNCs in Indonesia 反向知识转移与国际化战略：日本跨国公司在印度尼西亚的案例

IF 3.5

Transnational Corporations Review Pub Date : 2024-03-22 DOI: 10.1016/j.tncr.2024.200049

Rangga Almahendra, Reni Rosari

引用次数: 0

The machinery value chain in Brazil: mapping for upgrading 巴西的机械价值链：绘制升级图

IF 3.5

Transnational Corporations Review Pub Date : 2024-02-07 DOI: 10.1080/19186444.2022.2068368

引用次数: 0

Impact of regulations on the performance of banks- a bibliometric analysis 法规对银行业绩的影响--文献计量分析

IF 3.5

Transnational Corporations Review Pub Date : 2024-02-07 DOI: 10.1080/19186444.2022.2151796

引用次数: 0

Downgrading as a strategy from the suppliers’ perspective in global value chain: towards a conceptual framework and directions for future research 从供应商角度看全球价值链中的降级战略：建立概念框架和未来研究方向

IF 3.5

Transnational Corporations Review Pub Date : 2024-02-07 DOI: 10.1080/19186444.2021.2009299

引用次数: 0

Impact of U.S. financial crisis on BRICS: an empirical investigation of macroeconomic and financial indicators 美国金融危机对金砖国家的影响：宏观经济和金融指标的实证调查

IF 3.5

Transnational Corporations Review Pub Date : 2024-02-07 DOI: 10.1080/19186444.2022.2106743

引用次数: 0

Trust and ISA performance in emerging markets in South East Europe 东南欧新兴市场的信任和国际安全援助绩效

IF 3.5

Transnational Corporations Review Pub Date : 2024-02-07 DOI: 10.1080/19186444.2022.2086402

引用次数: 0

Exploring trade and technological linkages: evidence from India’s sectoral GVC participation 探索贸易与技术联系：印度参与全球价值链部门的证据

IF 3.5

Transnational Corporations Review Pub Date : 2024-02-07 DOI: 10.1080/19186444.2022.2041350

引用次数: 0