competitive diffusion, namely defensive moves of developing countries concerned about foreign direct investment (FDI) diversion in … countries that compete for FDI from the same developed country have previously signed agreements with similarly weak provisions … FDI-competing developing countries have previously signed with a specific developed source country of FDI. …

) investment to corporate income taxation using a panel of unconsolidated subsidiary-level and consolidated group-level data from … the ORBIS database. First, the paper provides new evidence on the heterogeneity of investment responses to taxation across … associated with decreased investment sensitivity to taxation among MNE subsidiaries. Second, a new empirical approach is used to …

foreign direct investment (FDI) flows. However, divestments are quite common among the operations of MNEs. In order to derive … presence of MNEs and unemployment. The model is applied to the Spanish economy, where FDI inflows have surpassed divestments at …

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. …

In this paper we investigate the impact of institutional differences as a determinant of Turkish FDI inflows from OECD …. Our results confirm that FDI flows are higher when they come from countries with low differences in corruption with Turkey …. Conversely, FDI flows are negatively affected when there exists a large difference in corruption between the investing country …

This paper assesses the redistribution of foreign direct investments (FDI) and tax revenues among countries due to … sensitivity of FDI and uses a consensus estimate of this sensitivity in combination with bilateral FDI data to compute … hypothetical bilateral FDI positions in the absence of tax rate differences. In a second step, tax revenue effects are estimated by …