foreign investments in a high-tax country is positively affected by lower foreign taxation of shifted profits. …

resorted to empirical analysis in order to gain insights on the elasticity of FDI with respect to company taxation. As a result …, the empirical literature on taxation and international capital flows has grown to a similar abundance during the last 25 … empirical evidence. In this paper we extend former meta-analyses on FDI and taxation in three ways. First, we add the most …

vertical company structure, I provide evidence of a horizontal driver: once a form of group taxation is available, groups seem …

corresponds to that of Germany. The impact of taxation on investments is negative. A ten percentage points higher corporate tax …