00000nam##2200000za#4500 9.572336 CaOODSP 20210624183153 cr ||||||||||| 150406|1996||||xxc|||||o f|0| 0 eng|d CaOODSP eng n-cn--- F21-4/96-4E-PDF Canada. Department of Finance. The effects of taxation on U.S. multinationals and their Canadian affiliates / [electronic resource] [by] Jason G. Cummins ; prepared for the Technical Committee on Business Taxation. Ottawa - Ontario : Finance Canada December 1996. 46p. graphs, references, tables Working paper 96-4 "I develop an empirical approach that provides a general framework for studying the behaviour of multinational corporations (MNCs). The approach begins with a dynamic structural model of the multinational firm. The model treats the MNC's factors of production in different countries as separate inputs into a general production technology and incorporates unobservable firm-specific productivity shocks and local demand shocks. The semiparametric econometric procedure I develop to estimate the model relies on the exit rule and input demand functions generated by the solution to the firm's stochastic dynamic decision problem to consistently estimate the parameters of the firm's production technology. I then estimate the technology parameters using a new firm-level panel dataset on U.S. MNCs and their Canadian affiliates."--Abstract. I develop an empirical approach that provides a general framework for studying the behaviour of multinational corporations (MNCs). The approach begins with a dynamic structural model of the multinational firm. The model treats the MNC's factors of production in different countries as separate inputs into a general production technology and incorporates unobservable firm-specific productivity shocks and local demand shocks. The semiparametric econometric procedure I develop to estimate the model relies on the exit rule and input demand functions generated by the solution to the firm's stochastic dynamic decision problem to consistently estimate the parameters of the firm's production technology. I then estimate the technology parameters using a new firm-level panel dataset on U.S. MNCs and their Canadian affiliates.--Abstract 11-30-Supp 2011-12-02 Taxes gcpds Cummins, Jason G. Les effets du régime fiscal sur les multinationales américaines et leurs filiales canadiennes / (CaOODSP)9.602713 The effects of taxation on U.S. multinationals and their Canadian affiliates / (CaOODSP)9.613805 Working paper ; 96-4 (CaOODSP)9.506727 http://publications.gc.ca PDF 141 KB https://publications.gc.ca/collections/Collection/F21-4-96-4E.pdf 96-4