A ‘race to the bottom’ or variegated work regimes? Industrial relocation, the changing migrant labor regime, and worker agency in China’s electronics industry

Abstract Alloy CuSn6 (UNS C51900) is a high-performance copper alloy. Typical uses include components for the electronics industry such as connector springs, relays, leaf springs, and switches as well as machine parts. This datasheet provides information on composition, physical properties, hardness, tensile properties, and bend strength. It also includes information on corrosion resistance as well as forming and joining. Filing Code: Cu-873. Producer or source: Gebr. Kemper GmbH + Company KG Metallwerke.

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CABOT TANTALUM

Alloy Digest ◽

10.31399/asm.ad.ta0011 ◽

1989 ◽

Vol 38 (2) ◽

Keyword(s):

Chemical Process ◽

Heat Treating ◽

Electronics Industry ◽

Process Equipment ◽

Vacuum Furnace ◽

Alloying Element ◽

High Melting Point ◽

Prosthetic Devices ◽

Cabot Corporation ◽

Chemical Process Equipment

Abstract Tantalum finds its largest use in the electronics industry, where it is used in filaments, filament supports, and capacitors. Metallurgical grade tantalum is used extensively in chemical process equipment. Tantalum resists corrosion by body fluids and is used in prosthetic devices. Its high melting point gives it utility in vacuum furnace components. It is also used as an alloying element in superalloys. This datasheet provides information on composition, physical properties, and tensile properties. It also includes information on corrosion resistance as well as forming, heat treating, machining, and joining. Filing Code: Ta-11. Producer or source: Cabot Corporation.

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Implicit Taxes Amid Race to the Bottom in a Global Tax Game

JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT ◽

10.31966/jabminternational.v27i2.691 ◽

2020 ◽

Vol 27 (2) ◽

pp. 42

Author(s):

Igor Semenenko ◽

Junwook Yoo ◽

Parporn Akathaporn

Keyword(s):

Capital Mobility ◽

Tax Rates ◽

Corporate Tax ◽

Firm Level ◽

Race To The Bottom ◽

Tax Subsidy ◽

Tax Subsidies ◽

Level Data ◽

Tax Returns ◽

Tax Hypothesis

Growing tax competition among national governments in the presence of capital mobility distorts equilibrium in the international corporate tax market. This paper is related to the literature that examines impact of international tax policies on corporate accounting statements. Employing international firm-level data, this study revisits the race-to-the-bottom hypothesis and documents that tax exemptions lowering effective tax rates relative to statutory rates increase pre-tax returns. This finding directly contradicts the implicit tax hypothesis documented by Wilkie (1992), who provided empirical evidence on inverse relationship between pre-tax return and tax subsidy. We also find evidences that relative importance of permanent versus timing component depends on the geography and that decline in corporate tax rates reduces impact of tax subsidies on profitability. Our findings suggest that tax subsidies play a different role than in 1968-1985, which was examined by Wilkie (1992). These results are consistent with the race-to-the-bottom hypothesis and income shifting explanation

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