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The location of cross-border mergers & acquisitions in the USA

Brakman, Steven; Garretsen, Harry; Marrewijk, Charles van - 2015 - First version: October 2014, this version: April 2015

neglected. In this paper we analyze the within country location-target selection of M&As in the USA. Extending Guadalupe (2012 … the USA for the period 1985-2012, we compare location choices of cross-border M&As to that of national M&As. We find that … across the USA than national M&As, and that for both forms of M&As location specific market access in the USA as well as …

Persistent link: https://www.econbiz.de/10010515424

Labour taxation and foreign direct investment

Egger, Peter (contributor); Radulescu, Doina (contributor) - 2008

Persistent link: https://www.econbiz.de/10003712504

Tax-response heterogeneity and the effects of double taxation treaties on the location choices of multinational firms

Behrendt, Simon; Wamser, Georg - 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/10011793840

The effects of taxation on the location decision of multinational firms : M&A vs. Greenfield investments

Hebous, Shafik; Ruf, Martin; Weichenrieder, Alfons J. - 2010

In this study, we estimate the impacts of differences in international tax rates on the probability of choosing a location for an affiliate of a multinational firm. In particular, we distinguish between the tax sensitivity of Greenfield and M&A investments. Based on a novel firm-level dataset on...

Persistent link: https://www.econbiz.de/10003974552

The impact of thin capitalization rules on the location of multinational firms' foreign affiliates

Merlo, Valeria; Riedel, Nadine; Wamser, Georg - 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/10011300391

Do stringent environmental policies deter FDI? : M&A versus Greenfield

Bialek, Sylwia; Weichenrieder, Alfons J. - 2015

This study examines how environmental stringency affects the location decision of foreign direct investments. We analyze a firm-level data set on German outbound FDI and innovate on previous studies by controlling for the mode of entry and applying the mixed-logit analysis. The results show that...

Persistent link: https://www.econbiz.de/10010496988

The hardships of long distance relationships : time zone proximity and knowledge transmission within multinational firms

Bahar, Dany - 2018

Using a unique dataset on worldwide multinational corporations with precise location of headquarters and affiliates, I present evidence of a trade-off between distance to the headquarters and the knowledge intensity of the foreign subsidiary's economic activity, emerging from dynamics related to...

Persistent link: https://www.econbiz.de/10011864328

Politicians : be killed or survive

Frey, Bruno S. (contributor); Torgler, Benno (contributor) - 2008

, decentralization via the division of power and federalism, larger cabinet size and strengthened civil society. There is also support …

Persistent link: https://www.econbiz.de/10003791827

International taxation and multinational firm location decisions

Barrios Cobos, Salvador; Huizinga, Harry; Laeven, Luc; … - 2008

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...

Persistent link: https://www.econbiz.de/10003805989

How low business tax rates attract multinational headquarters : municipality-level evidence from Germany

Becker, Sascha O.; Egger, Peter; Merlo, Valeria - 2009

Most existing empirical evidence on the impact of profit taxation on multinational firm activity is based on cross-country data. One major drawback of such data is that countries differ not only with regard to taxes but along other dimensions which might be hard to capture by means of observable...

Persistent link: https://www.econbiz.de/10003806078

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