The main body of theory concerned with the gains and losses incurred because of international investment has been carried out in the context of a two factor-two country-good model in which labour is immobile internationally while some of the capital goods of the home country are invested abroad....

The conventional treatment by the economic appraisal of investments has been to disregard the particular terms of foreign financing as a benefit or cost. This approach is being called into question as the private provision of public services has become dominated by foreign investors and...

The purpose of this paper is to carry out a series of empirical estimates of the relative impact of a series of changes in the Canadian taxation of income generated by foreign-owned investments on: 1) The change in Canadian tax revenues 2) The tax transfer to or from the U.S. Treasury, and 3)...