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 …

intra-company loans. Taxation, however, does not fully explain the high levels of intra-company borrowing. Roughly 60% of …

We use a unique exogenous corporate tax policy change in the Republic of Ireland to investigate how corporate taxation …

principle in corporate taxation and use comparable market prices to ‘correctly’ assess the value of intracompany trade and …

principle in corporate taxation and use comparable market prices to `correctly' assess the value of intracompany trade and …

This paper assesses the importance of taxation on foreign direct investment contributing to the literature in two ways … include many relevant aspects of FDI taxation. Second, it controls for a large set of additional policy and non-policy factors … results suggest that corporate taxation has a non-negligible impact on FDI location choices. However, the results suggest that …