resorted to empirical analysis in order to gain insights on the elasticity of FDI with respect to company taxation. As a result …, the empirical literature on taxation and international capital flows has grown to a similar abundance during the last 25 … empirical evidence. In this paper we extend former meta-analyses on FDI and taxation in three ways. First, we add the most …

. For M&As, this effect has been intensively studied with regard to shareholder taxation, whereas empirical evidence on the … effect of capital gains taxes paid by corporations is scarce. This paper analyzes how corporate level taxation of capital … from corporate capital gains taxation of 3.06 bn USD per year in the United States. …