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The tax burden on cross-border investment : company strategies and country responses
Grubert, Harry - 2003
We look at the tax burden on direct investment from three perspectives. The first section illustrates how the recognition of company tax planning and of the importance of intellectual property affects measures of effective tax rates. It also discusses the methodological issues that arise, such...
Persistent link: https://www.econbiz.de/10011507986
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Horizontal versus vertical interdependence in multinational activity
Badinger, Harald (contributor); Egger, Peter (contributor) - 2008
Recent research in international economics highlights the role of interdependencies of investment decisions and sales of multinational firms. Previous work focused on and provided evidence for aggregate flows or stocks of foreign direct investment, showing that interdependence declines in...
Persistent link: https://www.econbiz.de/10003720587
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Thin capitalization rules and multinational firm capital structure
Blouin, Jennifer L.; Huizinga, Harry; Laeven, Luc; … - 2014
This paper examines the impact of thin capitalization rules that limit the tax deductibility of interest on the capital structure of the foreign affiliates of US multinationals. We construct a new data set on thin capitalization rules in 54 countries for the period 1982-2004. Using confidential...
Persistent link: https://www.econbiz.de/10010256736
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Institutions and offshoring decision
Nicolini, Marcella (contributor) - 2007
Persistent link: https://www.econbiz.de/10003597979
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Foreign direct investment in producer services : theory and empirical evidence
Raff, Horst; Von der Ruhr, Marc - 2001
This paper examines the pattern of foreign direct investment (FDI) in producer services. We develop a model of FDI in these services and test its predictions using panel data on U.S.FDI in 25 host countries from 1976 to 1995. We find evidence that, in addition to governmental and cultural...
Persistent link: https://www.econbiz.de/10011400886
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The effect of terrorist incidents on capital flows
Filer, Randall Keith; Stanišic, Dragana - 2012
Current literature shows a significant negative impact of terrorism on countries economies. We explore this … relationship in more detail. Using an unbalanced panel of over 160 countries for up to 25 years and the Global Terrorism Database … (GTD) we show a decrease in FDI as a consequence of terrorism. We also find evidence that FDI flows are more sensitive to …
Persistent link: https://www.econbiz.de/10009682335
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Labour taxation and foreign direct investment
Egger, Peter (contributor); Radulescu, Doina (contributor) - 2008
Persistent link: https://www.econbiz.de/10003712504
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Preference bias and outsourcing to market : a steady-state analysis
Wang, Ping (contributor); Riezman, Raymond Glenn (contributor) - 2008
Persistent link: https://www.econbiz.de/10003641680
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The economics of a multilateral investment agreement
Che, Jiahua; Willmann, Gerald - 2009
This paper models a multilateral agreement on investment (MAI) as a coordination device. Multinational enterprises can invest in any number of countries. Without a multilateral investment agreement, expropriation triggers an investment stop by the single MNE. Under a multilateral agreement,...
Persistent link: https://www.econbiz.de/10003808670
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The effect of FDI on job separation
Becker, Sascha O. (contributor);  … - 2006
Persistent link: https://www.econbiz.de/10003457459