surprisingly, personal income tax rates turn out relatively less important than profit tax rates for bilateral FDI stocks. The … employee-borne part of labor taxes determines bilateral FDI significantly different from zero: both a higher employee-borne tax …This paper analyzes the implications of effective taxation of labor for profits and, hence, the location decision of a …

role of aspects of labor taxation for the international location of headquarters. While profit taxes can be avoided in … various ways, it is much harder for firms to manipulate the firm-specific labor tax base so that they may be relatively … location of 35,206 firms to analyze the impact of labor income tax rates, the progressivity of the income tax schedule, and …

countries, rather than for its international clients, and on the literature on foreign direct investment (FDI), which emphasizes … significant costs of investment. Using a new detailed data set of non-stationary sector-level outward FDI, this paper finds that … the volume of FDI by home market banks boosts FDI by non-financial firms from the same home market. Domestic and third …

performance to vary with foreign direct investment (FDI) and shows that the foreign expansion itself is the dominant explanatory … outward FDI would lead to more domestic worker separations. FDI raises domestic-worker retention more pronouncedly among …

Foreign direct investment (FDI) in services has grown significantly in recent years. Evidence of spatial relationships … in FDI decisions have been provided for goods manufacturing by utilizing physical distance-based measures of trade costs …. This paper investigates spatial interactions for services FDI using several distance measures, including physical distance …

between export and FDI. The model combines the proximity-concentration trade-off framework with the real option methodology … introduction of productivity growth increases the likeliness of first time market entry through FDI. If the firm is confronted with … uncertain productivity growth, market entry through FDI increases even further. Uncertainty is identified as a compounding force …