The governments of many developing countries seek to attract inbound foreign direct investment (FDI) through the use of … country taxation. We analyse the impact of tax sparing provisions using panel data on bilateral FDI stocks from 23 OECD … higher FDI. The estimated effect is concentrated in the year that tax sparing comes into force and the subsequent years, with …

Habsburg affiliation increases current trust and reduces corruption in courts and police. Falsification tests of spuriously …

Large-scale land acquisitions often take place in developing countries which are also known for their corruption …-friendliness caused by weak institutional frameworks. We hypothesize that corruption indeed leads to more land deals. We argue that … corrupt elites exploit poor institutional setups (characterized by corruption) to strike deals with domestic and international …

development finance projects across 3,097 physical locations committed to Africa over the 2000-2012 period. Our econometric …

direct investment (FDI) in a given host country is moderated significantly, and even in some cases eliminated, when MNEs have …

them to shed light on their role for bilateral foreign direct investment (FDI) stocks among the economies considered. Not … 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 …

bilateral OECD outbound stocks of foreign direct investment (FDI) from 1991 to 2002. For this, we compile annual information on … bilateral tax treaties. Our findings indicate that the parent country's statutory 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 …

China's increased trade with and investment in Africa have boosted the continent's economic growth but have also … generated considerable controversy. In this paper we investigate China's outward direct investment ODI in Africa using macro and … registered Chinese firms investing in Africa between 1998 and 2012. We use key words in project descriptions to code the …

We examine the effect of the interaction between resource rents and democracy on corruption for a panel of 29 Sub …-Saharan countries during the period from 1985 to 2007. We find that higher resource rents lead to more corruption and that the effect is … suggest that the mechanisms through which resource rents affect corruption cannot be separated from political systems …