Blonigen, Bruce A.; Davies, Ronald B. - 2003
The effects of bilateral tax treaties on FDI activity have been unexplored, despite significant ongoing activities by ….S. inbound and outbound FDI over the period 1966-1992. Robust to a wide variety of alternative specifications, we find no … evidence that bilateral tax treaties increase FDI activity, contrary to OECD-stated goals for such treaties. In fact, our …