A Study on Relative Importance and Priority of Core Confidence for the Mixologists - Using AHP Method -

2018 ◽  
Vol 30 (11) ◽  
pp. 113-132
Author(s):  
Han Park ◽  
Kim Jun-Young
Keyword(s):  
Relative Importance ◽  
Ahp Method

Tax Holidays and Firms' Subsidiary Location Decisions

1999 ◽  
Vol 21 (2) ◽  
pp. 17-34 ◽  
Author(s):  
Louise E. Single
Keyword(s):  
Plant Location ◽  
Location Decisions ◽  
Relative Importance ◽  
Ahp Method ◽  
Analytic Hierarchy ◽  
Decision Factors ◽  
Specific Factors ◽  
Tax Holidays ◽  
Hierarchy Process

This research addresses the importance of tax holidays in the subsidiary location decisions of U.S.-based multinationals. The study uses the Analytic Hierarchy Process (AHP) as a basis for the development and analysis of the importance of location and firm-specific factors in multinationals' plant location decisions. Sixty-six experienced tax executives of major U.S.-based multinationals were asked to review a case study involving a subsidiary plant location scenario and to evaluate the relative importance of all of the relevant location-specific factors using the AHP method of pairwise comparisons. The results indicate that tax holidays are rated among the lower half of a set of 29 factors that firms consider. However, when tax holidays are relevant they act as an incentive to investment rather than discouraging it. The availability of tax-sparing credits and the firm's foreign tax credit status have little impact in making tax holidays more influential relative to other decision factors.

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