Showing 1 - 10 of 272
Bilateral international tax treaties govern the host country taxation for the vast majority of the world’s foreign direct investment (FDI). Of particular interest is the fact that the tax rates used under these treaties are gradually falling although the treaties themselves do not specify any...
Persistent link: https://www.econbiz.de/10005763167
Persistent link: https://www.econbiz.de/10005306611
Bilateral tax treaties govern host country taxation for most of the world's foreign direct investment (FDI). To explain why the tax rates used under these treaties are gradually falling we consider two-way capital flows with irreversible FDI. The extent of irreversibility determines the...
Persistent link: https://www.econbiz.de/10005384600
Persistent link: https://www.econbiz.de/10006024796
Persistent link: https://www.econbiz.de/10006648492
Some firms voluntarily abstain from using child labor, presumably in response to concerns about the welfare of overseas child workers. These firms do not, however, support banning the imports of competitors’ products manufactured with child labor. As an explanation of this seemingly...
Persistent link: https://www.econbiz.de/10005763172
I develop a simple model in which production of skill-intensive headquarter services are fragmented across borders in order to take advantage of complementarities between types of skilled labor. This setting indicates that FDI tends to come from and go to skill-abundant countries. It also yields...
Persistent link: https://www.econbiz.de/10005763178
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
I develop a simple model in which production of skill-intensive headquarter services are fragmented across borders in order to take advantage of complementarities between types of skilled labor. This setting indicates that FDI tends to come from and go to skill-abundant countries. It also yields...
Persistent link: https://www.econbiz.de/10005763185
Persistent link: https://www.econbiz.de/10005763197