Barrios, Salvador; Huizinga, Harry; Laeven, Luc; … - In: Journal of Public Economics 96 (2012) 11, pp. 946-958
Using a large international firm-level data set, we examine the separate effects of host and additional 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. The impact...
