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Switching from worldwide to territorial taxation : empirical evidence of FDI effects
Büttner, Thiess; Holzmann, Carolin - 2019
This paper explores empirically whether and how FDI is affected if multinationals' home countries change taxation of … foreign earnings by switching from worldwide to territorial taxation. Our analysis employs data for German inbound FDI based … synthetic-control method. Our results confirm effects of the switch from worldwide to territorial taxation on FDI but point at …
Persistent link: https://www.econbiz.de/10011958845
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How do corporate taxes affect international trade?
Holzner, Mario; Jovanović, Branimir; Vukšić, Goran - 2021
This paper investigates how corporate income taxes affect international trade, and identifies the underlying channel. Using data on 33 NACE sectors, for 34 EU and OECD economies, over the period 2005-2014, we find that corporate income taxes reduce exports and imports only when the stock of...
Persistent link: https://www.econbiz.de/10012792442
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Global firms, national corporate taxes : an evolution of incompatibility
Hebous, Shafik - 2020
has triggered unprecedented recent concerns about vulnerabilities in international tax arrangements and the taxation of …
Persistent link: https://www.econbiz.de/10012288036
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Do civil and political repression really boost foreign direct investments?
Harms, Philipp; Ursprung, Heinrich W. - 2001
Multinational enterprises are often accused to have a preference for investing in countries in which the working populations' civil and political rights are largely disregarded. This paper presents an empirical investigation of the popular political repression boosts FDI hypothesis and arrives...
Persistent link: https://www.econbiz.de/10011397998
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Mobility of corporate headquarter functions: A literature review
Deschryvere, Matthias - 2009
This paper reviews the recent literature on the relocation of headquarters (HQs). Overall results show that full and direct international relocations of corporate HQs are rare events. However, there is a trend that MNEs increasingly unbundle their HQs so as to spread their different HQs...
Persistent link: https://www.econbiz.de/10010273074
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Exports, foreign direct investment and the costs of corporate taxation
Keuschnigg, Christian - 2007
This paper develops a model of a monopolistically competitive industry with extensive and intensive business investment and shows how these margins respond to changes in average and marginal corporate tax rates. Intensive investment refers to the size of a firm's capital stock. Extensive...
Persistent link: https://www.econbiz.de/10011347058
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Anti profit-shifting rules and foreign direct investment
Büttner, Thiess; Overesch, Michael; Wamser, Georg - 2014
This paper explores the effects of tax provisions aimed at restricting multinationals' tax planning on foreign direct investment (FDI). Using a unique dataset which allows us to observe the worldwide activities of a large panel of multinational firms, we test how limitations of interest tax...
Persistent link: https://www.econbiz.de/10010257227
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Competition in Taxes and IPR
Davies, Ronald B.; Han, Yutao; Hynes, Kate; Wang, Yong - 2020
We examine competition for foreign direct investment when governments compete in tax incentives along with intellectual property rights (IRPs) protection. Higher IPRs result in a lower probability of the multinational enterprise (MNE) being imitated and thus higher expected profits and tax...
Persistent link: https://www.econbiz.de/10012231409
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Negotiated tax havens
Markle, Kevin; Robinson, Leslie - 2018
Tax subsidies alter the distribution of tax burdens in ways that blur the ability of researchers and policymakers to measure tax incentives at the country level, to clearly define a tax haven, and to understand firm-level tax avoidance. In the European Union (EU), control of “state aid”...
Persistent link: https://www.econbiz.de/10011997537
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A New Framework to Assess the Fiscal Impact of a Global Minimum Tax on FDI
Casella, Bruno; Souillard, Baptiste - 2022
The OECD agreement in principle on a global minimum corporate income tax – Pillar II of the BEPS project – is a major step in international tax regulation and coordination. Yet, its consequences for foreign direct investment (FDI) have received limited attention thus far. The theme chapter...
Persistent link: https://www.econbiz.de/10014082193