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 …

double taxation treaties (DTTs) and corporate profit taxes on the probability to choose a location. DTTs have become a key …

to intra-firm trade. It turns out that, in all three cases, the optimal tax system implies full taxation after deduction …

Using a large international firm-level data set, we estimate separate effects of host and parent country taxation on … the location decisions of multinational firms. Both types of taxation are estimated to have a negative impact on the … location of new foreign subsidiaries. In fact, the impact of parent country taxation is estimated to be relatively large …