This paper assesses the redistribution of foreign direct investments (FDI) and tax revenues among countries due to … hypothetical bilateral FDI positions in the absence of tax rate differences. In a second step, tax revenue effects are estimated by … assuming a conventional rate of return on investment. For most OECD countries, the effects of tax rate differentials on FDI …

distanced regions. FDI tends to be associated with employment decline in manufacturing firms, but some growth in small firms. …

with only occasional relapses. Yet, FDI liberalisation remains an unfinished agenda in various parts of the world and … FDI positions and cross-border M&A activity to FDI restrictions as measured by the OECD FDI Regulatory Restrictiveness … Index. Results suggest that reforms liberalising FDI restrictions by about 10% as measured by the Index could increase …

The determinants of foreign direct investment (FDI) are explored with gravity models, using a Poisson estimator and a … cross-border investment: a reduction of regulatory divergence by one fifth could increase FDI by about 15%. In particular … inward and less outward FDI, and there is some evidence that more complex regulatory procedures reduce inward FDI. …

We evaluate the 2017 Tax Cuts and Jobs Act. Combining reduced-form estimates from tax data with a global investment … tax change increases 20% versus a no-change baseline. Due to novel foreign incentives, foreign capital of U … foreign capital. In the model, the long-run effect on domestic capital in general equilibrium is 7% and the tax revenue …

Foreign direct investment (FDI) and trade are driving forces in agro-food global value chains (GVCs), allowing … companies to spread their activities across countries in complex production chains. This study explores the landscape of FDI in …-2017. The study finds that FDI plays an important role in driving participation in agro-food GVCs, underscoring the close …

spillovers from multinationals to domestic firms justify pro- FDI policies. For the first time, we use firm-to-firm transaction …

foreign direct investment (FDI) dynamics at different levels of aggregation as well as at firm level. We propose a theoretical … reduction in FDI resulting from both physical and transition risks but an ambiguous interaction effect of these risks with … we do not find consistent evidence for statistically significant effects of physical and transition risks on FDI. However …

bonus tax can increase the bonus rate and decrease the fixed salary. In addition, a bonus tax can induce the principal to …