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Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence
Davies, Ron; Chisik, Richard - Econometric Society - 2004
Tax treaties are often viewed as a mechanism for eliminating tax competition, however, this approach ignores the need for bargaining over the treaty’s terms. This paper makes a first attempt at modeling the conflicting goals in treaty formation by analyzing a cooperative bargaining model...
Persistent link: https://www.econbiz.de/10005328861
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The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata
Davies, Ronald B; Norbäck, Pehr-Johan; Tekin-Koru, Ayça - Saïd Business School, Oxford University - 2007
This paper uses affiliate level data from Swedish multinationals to examine the impact of tax treaties on both overall affiliate sales and the composition of those sales. In line with previous results, we find little evidence for an effect of treaties on the level of total sales. We do, however,...
Persistent link: https://www.econbiz.de/10005341552
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The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata
Davies, Ronald; Norback, Pehr-Johan; Tekin-Koru, Ayca - Volkswirtschaftliche Fakultät, … - 2007
This paper uses affiliate level data from Swedish multinationals to examine the impact of tax treaties on both overall affiliate sales and the composition of those sales. In line with previous results, we find little evidence for an effect of treaties on the level of total sales. We do, however,...
Persistent link: https://www.econbiz.de/10005836713
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Tax Treaties, Renegotiations, and Foreign Direct Investment
Davies, Ronald B. - Department of Economics, University of Oregon - 2003
Bilateral tax treaties are an important method of international tax cooperation. I survey the existing literature on these agreements, highlighting the differences between the standard view that treaties increase foreign direct investment and the empirical evidence that finds no such effect. I...
Persistent link: https://www.econbiz.de/10005763182
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Corporate tax effects on the quality and quantity of FDI
Becker, Johannes; Fuest, Clemens; Riedel, Nadine - Saïd Business School, Oxford University - 2010
This paper measures the relative importance of quality and quantity effects of corporate taxation on foreign direct … of production. Depending on the sign of the quality effects, the detrimental welfare effects of corporate taxation are …
Persistent link: https://www.econbiz.de/10008544406
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Tax Competition for Foreign Direct Investment
Haufler, Andreas; Wooton, Ian - C.E.P.R. Discussion Papers - 1997
This paper analyses tax competition between two countries of unequal size trying to attract a foreign-owned monopolist. When regional governments have only a lump-sum profit tax (subsidy) at their disposal, but face exogenous and identical transport costs for imports, then both countries will...
Persistent link: https://www.econbiz.de/10005136406
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Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals
Becker, Johannes; Riedel, Nadine - Saïd Business School, Oxford University - 2008
of these findings for national corporate tax policy. Our main hypothesis is that domestic corporate taxation not only … paper identifies several channels through which domestic taxation may exert such a cross-border effect on foreign capital …, this cross-border tax effect on capital investment gives rise to a negative fiscal externality of corporate taxation which …
Persistent link: https://www.econbiz.de/10005063510
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Taxes, Institutions and Foreign Diversification Opportunities
Desai, Mihir A.; Dharmapala, Dhammika - Saïd Business School, Oxford University - 2008
Investors can access foreign diversification opportunities through either foreign portfolio investment (FPI) or foreign direct investment (FDI). The worldwide tax regime employed by the U.S. potentially distorts this choice by penalizing FDI, relative to FPI, in low-tax countries. On the other...
Persistent link: https://www.econbiz.de/10005063511
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Tax Competition for Heterogeneous Firms with Endogenous Entry: The Case of Heterogeneous Fixed Costs
Davies, Ronald B.; Eckel, Carsten - Department of Economics, University of Oregon - 2007
This paper models tax competition for mobile firms that are differentiated by the amount of labor needed to cover fixed costs. Because tax competition affects the distribution of firms, it affects both relative equilibrium wages across countries and equilibrium prices. These in turn influence...
Persistent link: https://www.econbiz.de/10005464095
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Tax Competition for Heterogeneous Firms with Endogenous Entry
Davies, Ronald B.; Eckel, Carsten - Department of Economics, University of Oregon - 2007
This paper models tax competition for mobile firms that are differentiated by the amount of labor needed to cover fixed costs. Because tax competition affects the distribution of firms, it affects both relative equilibrium wages across countries and equilibrium prices. These in turn influence...
Persistent link: https://www.econbiz.de/10005593730