Narrow search
Showing 1 - 10 of 13,618
Cover Image
Chapter 28 International taxation
Gordon, Roger H.; Hines, James R. - In: Handbook of public economics : volume 4, (pp. 1935-1995). 2002
paper evaluates research findings on international taxation, drawing attention to connections and inconsistencies between …
Persistent link: https://www.econbiz.de/10014024861
Cover Image
Hosting multinationals : economic and fiscal implications
Egger, Peter; Köthenbürger, Marko - 2015
Switzerland is a prime location for both domestically owned as well as foreign-owned multinational enterprises (MNEs). In this paper, we review the literature on MNE activity with respect to its main fundamental (non-policy) drivers, the non-fiscal consequences of MNEs for various economic...
Persistent link: https://www.econbiz.de/10010526682
Cover Image
Corporate Taxation of Foreign Direct Investment Income 1991-2001
Yoo, Kwang-Yeol - 2003
This paper constructs indicators of tax burden on FDI in order to review their trends and cross-country patterns. Over the 1990s, the overall tax burden on inward FDI (measured by the effective marginal tax rates) fell by 8 percentage points, reflecting corporate tax reforms in some OECD...
Persistent link: https://www.econbiz.de/10012445332
Cover Image
Taxation, Business Environment and FDI Location in OECD Countries
Hajkova, Dana; Nicoletti, Giuseppe; Vartia, Laura; Yoo, … - 2006
This paper assesses the importance of taxation on foreign direct investment contributing to the literature in two ways … include many relevant aspects of FDI taxation. Second, it controls for a large set of additional policy and non-policy factors … results suggest that corporate taxation has a non-negligible impact on FDI location choices. However, the results suggest that …
Persistent link: https://www.econbiz.de/10012446630
Cover Image
International differences in corporate taxation, foreign direct investment and tax revenue
Skeie, Øystein Bieltvedt - 2017
This paper assesses the redistribution of foreign direct investments (FDI) and tax revenues among countries due to multinationals’ response to international differences in corporate tax systems. The paper briefly reviews the literature on the tax sensitivity of FDI and uses a consensus...
Persistent link: https://www.econbiz.de/10011700134
Cover Image
Repatriation taxes and internal agency conflicts and subsidiary-level investment efficiency
Amberger, Harald; Markle, Kevin S.; Samuel, David M. P. - 2019
Using a global sample of multinational corporations (MNCs) and their foreign subsidiaries, we find that repatriation taxes impair subsidiary-level investment efficiency. Consistent with internal agency conflicts between the central management of the MNC and the manager of the foreign subsidiary...
Persistent link: https://www.econbiz.de/10011922836
Cover Image
Tax Policy and Investment in a Global Economy
Chodorow-Reich, Gabriel; Smith, Matthew; Zidar, Owen M.; … - National Bureau of Economic Research - 2024
We evaluate the 2017 Tax Cuts and Jobs Act. Combining reduced-form estimates from tax data with a global investment model, we estimate responses, identify parameters, and conduct counterfactuals. Domestic investment of firms with the mean tax change increases 20% versus a no-change baseline. Due...
Persistent link: https://www.econbiz.de/10014512034
Cover Image
Tax Competition for Foreign Direct Investment
Haufler, Andreas; Wooton, Ian - C.E.P.R. Discussion Papers - 1997
This paper analyses tax competition between two countries of unequal size trying to attract a foreign-owned monopolist. When regional governments have only a lump-sum profit tax (subsidy) at their disposal, but face exogenous and identical transport costs for imports, then both countries will...
Persistent link: https://www.econbiz.de/10005136406
Cover Image
The Distorting Arm's Length Principle
Devereux, Michael P.; Keuschnigg, Christian - C.E.P.R. Discussion Papers - 2009
principle in corporate taxation and use comparable market prices to `correctly' assess the value of intracompany trade and …
Persistent link: https://www.econbiz.de/10005061477
Cover Image
Taxation, Business Environment and FDI Location in OECD Countries
Hajkova, Dana; Nicoletti, Giuseppe; Vartia, Laura; Yoo, … - Economics Department, Organisation de Coopération et … - 2006
This paper assesses the importance of taxation on foreign direct investment contributing to the literature in two ways … include many relevant aspects of FDI taxation. Second, it controls for a large set of additional policy and non-policy factors … results suggest that corporate taxation has a non-negligible impact on FDI location choices. However, the results suggest that …
Persistent link: https://www.econbiz.de/10005045668