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International taxation and multinational firm location decisions

Barrios Cobos, Salvador; Huizinga, Harry; Laeven, Luc; … - 2008

Using a large international firm-level data set, we estimate separate effects of host and parent country taxation on the location decisions of multinational firms. Both types of taxation are estimated to have a negative impact on the location of new foreign subsidiaries. In fact, the impact of...

Persistent link: https://www.econbiz.de/10003805989

The relation between tax complexity and foreign direct investment : evidence across countries

Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2020

This paper analyzes the association between tax complexity and foreign direct investments (FDI) based on the newly developed Tax Complexity Index (TCI) and its components. For a sample of 15,607 new foreign subsidiaries, we find no association between total tax complexity, as proxied by the TCI,...

Persistent link: https://www.econbiz.de/10012151146

The relation between tax complexity and foreign direct investments : evidence across countries

Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2020

Persistent link: https://www.econbiz.de/10012216188

Tax-response heterogeneity and the effects of double taxation treaties on the location choices of multinational firms

Behrendt, Simon; Wamser, Georg - 2018

This paper examines location choices of multinational enterprises (MNEs). We particularly focus on the consequences of double taxation treaties (DTTs) and corporate profit taxes on the probability to choose a location. DTTs have become a key policy instrument used by countries to regulate...

Persistent link: https://www.econbiz.de/10011793840

Institutional configurations in international investment research

Weber, Christopher; Mayer, Pascal - 2023

In the area of International Business (IB), a substantial body of research has accumulated analyzing the effect of various host country characteristics on foreign direct investments (FDI). Special attention has been given to institutions. However, the conventional approach of addressing...

Persistent link: https://www.econbiz.de/10014433803

Locating foreign affiliates in Germany: The case of Swedish MNEs

Braconier, Henrik; Ekholm, Karolina - 2001

schwedischer Tochtergesellschaften in Deutschland im Vergleich mit denen in anderen Ländern untersucht. Es zeigt sich, dass die … Multis, in Deutschland zu investieren. Dabei zeigt sich, dass die Standortentscheidung beeinflusst wird vom Niveau der … Lohnkosten in Deutschland und an anderen potentiellen Standorten in europäischen Hocheinkommensländern, aber nicht von den …

Persistent link: https://www.econbiz.de/10010295592

The use of tax havens in exemption regimes

Gumpert, Anna; Hines, James R.; Schnitzer, Monika - 2011

This paper analyzes the tax haven investment behavior of multinational firms from a country that exempts foreign income from taxation. High foreign tax rates generally encourage firms to invest in tax havens, though significant costs of reallocating taxable income dampen these incentives. The...