The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata

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 increases the probability of investment by a firm in a given country. In addition, we find that a treaty reduces exports to the parent but increases imports of intermediate inputs from the parent. This is consistent with treaties increasing the effective host tax. This suggests that tax treaties impact the behavior of multinationals along some dimensions but not along others.Tax Treaties; Multinational Firms; Foreign Direct Investment

A League of Their Own: Services Exporters –A Developing Country Perspective-

This paper provides a firm level portrait of services exporters along with goods exporters in a developing country. Current findings of firm level services trade literature suggest that the stylized facts of goods trade apply to services trade as well for a set of developed countries. This paper investigates if similar results hold for a developing country, Turkey, for the period 2003-2008. Most results lend support to the evidence found in the previous literature. However, the analysis of Turkish data shows that firms that export both goods and services are larger than those exporting goods or services only

Adult Education in Turkey: Stylized Facts, Determinants and Further Issues

We provide a novel set of stylized facts on individuals engaging in adult education using the Adult Education Survey (AES) conducted by TurkStat for the first time. This way we provide the first evidence on the determinants of participation in adult education in a developing country, Turkey. Our results indicate that old, uneducated, workingwomen with uneducated fathers and with young children in the household are less likely to take part in adult education activities in Turkey. However, young, educated, workingmen living in rural areas are more likely to participate in adult education. We also find that past performance of the sector of employment, significantly and positively affects the odds for adult education. Finally, we repeated our analysis for different fields of adult education. Our results suggest that characteristics of men and women who take courses in the most popular fields of education vary

Adult Education in Turkey: Stylized Facts, Determinants and Further Issues

We provide a novel set of stylized facts on individuals engaging in adult education using the Adult Education Survey (AES) conducted by TurkStat for the first time. This way we provide the first evidence on the determinants of participation in adult education in a developing country, Turkey. Our results indicate that old, uneducated, workingwomen with uneducated fathers and with young children in the household are less likely to take part in adult education activities in Turkey. However, young, educated, workingmen living in rural areas are more likely to participate in adult education. We also find that past performance of the sector of employment, significantly and positively affects the odds for adult education. Finally, we repeated our analysis for different fields of adult education. Our results suggest that characteristics of men and women who take courses in the most popular fields of education vary

Investigation of Participation in Adult Education in Turkey: AES Data Analysis

The aim of this study is to provide the determinants of participation in adult education in a non-EU developing country, Turkey. The analysis is conducted on a set of data on individuals engaging in adult education using the Adult Education Survey (AES), applied by TurkStat. The results indicate that economic growth in the sector of employment, significantly and positively affects the odds for adult education and characteristics of men and women who take courses in the most popular fields of education vary. Moreover, younger, more educated and employed individuals are more likely to take part in adult education activities in Turkey. A person with none or only a primary school education is not active in adult education independent of gender

North American Integration and Canadian Foreign Direct Investment

We investigate how economic integration in North America has altered the pattern of foreign direct investment (FDI) to and from Canada. The theoretical analysis suggests that while the Canadian-U.S. free trade agreement should generate less FDI, the addition of Mexico in the North American Free Trade Agreement (NAFTA) produces the opposite effect. The fall in trade costs results in investment diversion from the U.S. and Canada, yet lower fixed costs may increase FDI even in those countries via an increased incentive to locate production facilities abroad rather than only domestically. Using a difference-in-differences estimator, we find that U.S. FDI in Canada as well as Canadian FDI in the U.S. have expanded disproportionately since NAFTA, suggesting that the latter effect dominates.