investment (FDI). Using a unique dataset which allows us to observe the worldwide activities of a large panel of multinational … transfer pricing by the host country affect investment and employment of foreign subsidiaries. The results indicate that …, compared with the unrestricted case, in the presence of a typical thin-capitalization rule, the tax-rate sensitivity of FDI is …

countries over the last decades are consistent with tougher international competition for foreign direct investment (FDI). To … make this point we develop a model in which governments compete for FDI using corporate tax rates and tax bases. The model …

We test for pollution haven effects in outward foreign direct investment (FDI) for different sectors using a … comprehensive and exhaustive dataset for outward FDI from the Netherlands, one of the most environmentally stringent countries and a … major source of global FDI. Our evidence suggests that in the sectors natural resources extraction and refining …

regime increases worldwide FDI and raises the world interest rate. Distinguishing three groups of countries, we show that … income countries are likely to gain from increased inward FDI, whereas least developed countries lose because they receive … less FDI. Our results explain the stylized fact that a multilateral investment agreement was opposed by least developed …