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Bond, Stephen Roy; Devereux, Michael P. - C.E.P.R. Discussion Papers - 2002

Academic and policy debates generally consider levying tax on corporate profit on either a residence basis or on a source basis. We explore two alternatives, based on the location of consumption, rather than production – destination-based, as opposed to source-based or residence-based, taxes....

Persistent link: https://www.econbiz.de/10005124352

Repeated Expropriation Contests and Foreign Direct Investment

Konrad, Kai A. - C.E.P.R. Discussion Papers - 2001

This Paper considers the incentives for foreign direct investment in transformation countries if actual expropriation is the possible result of a conflict between multinational firms and local or national governments. The Paper compares threats of complete expropriation and of repeated...

Persistent link: https://www.econbiz.de/10005791900

Trade and Foreign Direct Investment with Central and Eastern Europe: Its Impact on Spain

Gual, Jordi; Martín, Carmela - C.E.P.R. Discussion Papers - 1994

Agreements are progressively implemented, is projected to have a significant impact on trade flows with Spain, as exports and … probably respond to the relative factor endowments underlying current trade patterns. Spain is likely to increase its exports … take place.The evolution of trade flows will, of course, be contingent upon developments in FDI. Most FDI in Spain in …

Persistent link: https://www.econbiz.de/10005136499

Corporate Taxation, Multinational Enterprise and Economic Integration

Kind, Hans Jarle; Schjelderup, Guttorm; Ulltveit-Moe, … - C.E.P.R. Discussion Papers - 2001

This Paper studies how economic integration affects transfer pricing, tax policy and welfare, when multinationals are taxed either according to formula apportionment (FA) or separate accounting (SA). It is shown that economic integration induces multinationals to lower their transfer prices...

Persistent link: https://www.econbiz.de/10005662026

Channelling Domestic Savings into Productive Investment Under Asymmetric Information: The Essential Role of Foreign Direct Investment

Razin, Assaf; Sadka, Efraim; Yuen, Chi-Wa - C.E.P.R. Discussion Papers - 1998

Foreign direct investment (FDI) is observed to be a predominant form of capital flows to low- and middle-income countries with insufficiently developed capital markets. This paper analyses the problem of channelling domestic savings into productive investment, in the presence of asymmetric...

Persistent link: https://www.econbiz.de/10005124387

A Pecking Order Theory of Capital Inflows and International Tax Principles

Razin, Assaf; Sadka, Efraim; Yuen, Chi-Wa - C.E.P.R. Discussion Papers - 1996

Even though financial markets today show a high degree of integration, the world capital market is still far from the textbook story of high capital mobility. The failure to have a tax scheme in which the rate of returns across countries are equated can result in inefficient capital flows across...

Persistent link: https://www.econbiz.de/10005791530

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

The Distorting Arm's Length Principle

Devereux, Michael P.; Keuschnigg, Christian - C.E.P.R. Discussion Papers - 2009

To prevent profit shifting by manipulation of transfer prices, tax authorities typically apply the arm's length principle in corporate taxation and use comparable market prices to `correctly' assess the value of intracompany trade and royalty income of multinationals. We develop a model of...

Persistent link: https://www.econbiz.de/10005061477

Tax Competition and the International Distribution of Firm Ownership: An Invariance Result

Ferrett, Ben; Wooton, Ian - C.E.P.R. Discussion Papers - 2006

Intuition suggests that the international distribution of firm ownership ought to affect tax/subsidy competition for mobile plants. One might expect that the greater the share of a firm owned within a potential host country that offers a relatively profitable production location, the more that...

Persistent link: https://www.econbiz.de/10005788936

Exports, Foreign Direct Investment and the Costs of Coporate Taxation

Keuschnigg, Christian - C.E.P.R. Discussion Papers - 2006

Depending on the definition of the tax base, the statutory corporate tax rate implies rather different measures of effective average and marginal tax rates. This paper develops a model of a monopolistically competitive industry with extensive and intensive business investment and shows how these...

Persistent link: https://www.econbiz.de/10005788989

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