effect of profit taxation (as a measure of investment incentives) and an index of hiring and firing costs (proxying exit … manufacturing is negatively affected by the level of profit taxation and exit costs. Hence, if countries want to attract FDI it may …

This paper computes effective (marginal and average) tax rates that account for bilateral aspects of taxation and …, therefore, vary across country-pairs and years. These tax rates serve to estimate the impact of corporate taxation on outbound …-pair and time variant) effective tax rates leads to biased estimates of the impact of corporate taxation on FDI. …

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 …

without taxation. Exploiting exogenous variation in labor cost differentials induced by the breakdown of communism in eastern …

policy in such a setting. Our main hypothesis is that corporate taxation at the parent location not only reduces the parent … rise to a negative fiscal externality of corporate taxation which is empirically shown to compensate a substantial fraction …