We examine the impact of bilateral and multilateral tax treaties on bilateral FDI stocks. First, we present panel … regressions of the effects of treaties on FDI based on an extensive database of all OECD countries from 1985 onwards. We use … increase bilateral FDI significantly. The incrase is about 16 percent and for new treaties this is even 21 percent. Moreover …

(FDI) and local supply. We show that, in the absence of tax competition, the international firm may choose FDI even though … the host country to use its tax rate to enforce exporting instead of FDI. This leads to a Nash equilibrium in the tax …

direct investment (FDI). The worldwide tax regime employed by the U.S. potentially distorts this choice by penalizing FDI … of control, creating an incentive to use FDI rather than FPI. By combining data on US outbound FPI and FDI, this paper … holdings by approximately 10%, controlling for effects on FDI. Investor protections also seem to shape portfolio choices …

stocks of bilateral foreign direct investment (FDI) among OECD countries between 1991 and 2002. The findings indicate that … outbound FDI is positively related to the parent and host country tax burden and negatively associated with bilateral effective …-pair and time variant) effective tax rates leads to biased estimates of the impact of corporate taxation on FDI. …

forms of taxation, and horizontal and vertical FDI strategies, the results suggest that taxes have a much more nuanced eect … on FDI than suggested to date. Specically, the corporate tax elasticity diers across the dimensions mentioned above …

bilateral outbound stocks of foreign direct investment (FDI) from 52 parent and 45 host countries for the years 1991 to 2004 … corporate tax rate tends to foster outward FDI, whereas the host country’s statutory corporate and withholding tax rates are … negatively associated with outward FDI. Depreciation allowances exert a significant impact on FDI, as hypothesized. …

The paper investigates the role of holding companies and conduit entities in German inbound and outbound FDI. It …

This paper investigates the structure of firms’ outward FDI and their behaviour at home in both manufacturing and …

This paper provides new evidence on the effects of overseas FDI on the skill-mix of multinational firms’ home … models of vertical FDI the paper demonstrates that overseas investment in low-wage economies is associated with asymmetric …