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International Taxation
Gordon, Roger H.; Hines Jr., James R. - 2021
The integration of world capital markets carries important implications for the design and impact of tax policies. This paper evaluates research findings on international taxation, drawing attention to connections and inconsistencies between theoretical and empirical observations. Diamond and...
Persistent link: https://www.econbiz.de/10013240613
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Basic Concepts of International Taxation
Frenkel, Jacob A.; Razin, Assaf; Sadka, Efraim - 2021
Free movements of goods and capital across national borders have important implications for both direct and indirect taxation. The paper discusses the following issues: (a) The implications of different treatments of resident capital income originating abroad and nonresident capital income...
Persistent link: https://www.econbiz.de/10013243638
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Do Bilateral Tax Treaties Promote Foreign Direct Investment?
Blonigen, Bruce A.; Davies, Ronald B. - 2021
We explore the impact of bilateral tax treaties on foreign direct investment using data from OECD countries over the period 1982-1992. We find that recent treaty formation does not promote new investment, contrary to the common expectation. For certain specifications we find that treaty...
Persistent link: https://www.econbiz.de/10013246259
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Tax Effects on Foreign Direct Investment in the United States : Evidence from a Cross-Country Comparison
Slemrod, Joel B. - 2009
This paper investigates how the tax system of the U.S. and the capital-exporting country combine to affect the flow of foreign direct investment (FDI) into the U.S. First, using aggregate data, it corroborates earlier work suggesting that the U.S. effective tax rate does influence the amount of...
Persistent link: https://www.econbiz.de/10012767101
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Free-Trade Taxation and Protectionist Taxation
Slemrod, Joel B. - 2021
This paper explores the normative theory of international taxation by recasting it in parallel with the theory of international trade. It first sets out a definition of 'free trade taxation,' first in the global context and then in the unilateral context. It then evaluates against this standard...
Persistent link: https://www.econbiz.de/10013226563
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Tax Policy and the Activities of Multinational Corporations
Hines Jr., James R. - 2021
This paper reviews quantitative studies of the impact of international tax rules on the financial and real behavior of multinational firms. The evidence, much of it recent, indicates that taxation significantly influences foreign direct investment, corporate borrowing, transfer pricing, dividend...
Persistent link: https://www.econbiz.de/10013233860
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The Value-Added Tax Reform Puzzle
Cai, Jing - 2012
We explore the impact of a tax reform in some provinces of China which eliminated the value-added tax on some … induce labor-saving growth. This experiment has since been extended to the rest of China …
Persistent link: https://www.econbiz.de/10013099361
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The Structure of Business Taxation in China
Chen, Zhao; HE, YUXUAN; Liu, Zhikuo; Suárez Serrato, … - 2022
This paper documents facts about the structure of business taxation in China using administrative tax data from 2007 to …. Second, we evaluate whether the structure of China’s tax revenue matches its stage of development. A cross-country comparison … of sources of government revenue shows that China collects a high share of tax revenue from taxes on goods and services …
Persistent link: https://www.econbiz.de/10014090939
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The Value-Added Tax Reform Puzzle
Cai, Jing - 2011
We explore the impact of a tax reform in some provinces of China which eliminated the value-added tax on some … induce labor-saving growth. This experiment has since been extended to the rest of China …
Persistent link: https://www.econbiz.de/10013119338
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Rebalancing and the Chinese Vat : Some Numerical Simulation Results
Chunding, Li - 2011
This paper presents numerical simulation results that suggest that China can both reduce its trade imbalance and … switching is thus a possibility for China to receive a double benefit, rebalancing trade with a welfare gain. This has … countries with a trade surplus, such as China, an origin basis offers a lower tax rate on an equal yield basis and reduced …
Persistent link: https://www.econbiz.de/10013131504