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Preference Bias and Outsourcing to Market : A Steady-State Analysis
Wang, Ping - 2008
We analyze a model that focuses on the export/outsource decision. Outsourcing has the advantage of providing better information about local preferences. The disadvantage is that producing in the host country also means using the inferior technology embodied in the local capital. The decision of...
Persistent link: https://www.econbiz.de/10012772614
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In Praise of Tax Havens : International Tax Planning and Foreign Direct Investment
Hong, Qing - 2007
The multinationalization of corporate investment in recent years has given rise to a number of international tax avoidance schemes that may be eroding tax revenues in industrialized countries, but which may also reduce tax burdens on mobile capital and so facilitate investment. Both the welfare...
Persistent link: https://www.econbiz.de/10012777300
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Asset Ownership and Foreign-Market Entry
Raff, Horst - 2006
This paper examines the link between a firm's ownership of productive assets and its choice of foreign-market entry strategy. We find that, controlling for industry - and country-specific characteristics, the most productive firms (i.e., those owning the most assets) will enter through...
Persistent link: https://www.econbiz.de/10012780461
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Anti Profit-Shifting Rules and Foreign Direct Investment
Buettner, Thiess - 2014
This paper explores the effects of tax provisions aimed at restricting multinationals' tax planning on foreign direct investment (FDI). Using a unique dataset which allows us to observe the worldwide activities of a large panel of multinational firms, we test how limitations of interest tax...
Persistent link: https://www.econbiz.de/10013055382
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Foreign Direct Investment Modes and Local Backward Linkages
Milliou, Chrysovalantou - 2014
We study a multinational enterprise's (MNE) choice of foreign direct investment (FDI) mode in a vertically related market with local input sourcing. We show that the vertical structure of the market and its features play a crucial role for the MNE's decision: backward linkages, enhanced upstream...
Persistent link: https://www.econbiz.de/10013058157
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The Impact of Thin Capitalization Rules on the Location of Multinational Firms' Foreign Affiliates
Merlo, Valeria - 2015
This paper examines how restrictions on the tax-deductibility of interest cost affect location choices of multinational corporations (MNCs). Many countries have introduced so-called thin-capitalization rules (TCRs) to prevent MNCs from shifting tax base to countries with lower tax rates. As of...
Persistent link: https://www.econbiz.de/10013018273
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Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment
Hebous, Shafik - 2015
Theory recommends aligning the tax treatment of debt and equity. A few countries, notably Belgium, have introduced an …
Persistent link: https://www.econbiz.de/10013021715
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Profit Shifting and FDI Restrictions
Lebrand, Mathilde - 2016
Tariffs have almost completely disappeared but various restrictions on foreign entry remain for multinationals. Many trade agreements and Bilateral Investment Treaties (BITs) have been signed to lower tariffs and reduce the risks of expropriation. Why do we see so few agreements removing FDI...
Persistent link: https://www.econbiz.de/10012989626
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Profit Shifting and Investment Effects : The Implications of Zero-Taxable Profits
Koethenbuerger, Marko - 2018
-tax country induces bunching. Such bunching promotes investment incentives in the low-tax as well as the high-tax country. In … taxes in equilibrium. The finding contrasts existing literature where transfer pricing incentives are insulated from … investment incentives and transfer pricing induces inefficiently low taxes …
Persistent link: https://www.econbiz.de/10012921411
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Tax-Response Heterogeneity and the Effects of Double Taxation Treaties on the Location Choices of Multinational Firms
Behrendt, Simon - 2018
This paper examines location choices of multinational enterprises (MNEs). We particularly focus on the consequences of double taxation treaties (DTTs) and corporate profit taxes on the probability to choose a location. DTTs have become a key policy instrument used by countries to regulate...
Persistent link: https://www.econbiz.de/10012924353