Showing 1 - 10 of 129
This essay addresses the recent deceleration in the pace of global FDI and asks whether multinational corporations are … actually in retreat. It identifies the forces that are slowing the expansion of FDI, and sketches the role that multinational …
Persistent link: https://www.econbiz.de/10011976098
This essay addresses the recent deceleration in the pace of global FDI and asks whether multinational corporations are … actually in retreat. It identifies the forces that are slowing the expansion of FDI, and sketches the role that multinational …
Persistent link: https://www.econbiz.de/10011983346
Foreign direct investment (FDI) in services has grown significantly in recent years. Evidence of spatial relationships … in FDI decisions have been provided for goods manufacturing by utilizing physical distance-based measures of trade costs …. This paper investigates spatial interactions for services FDI using several distance measures, including physical distance …
Persistent link: https://www.econbiz.de/10009307953
Foreign direct investment (FDI) in services has grown significantly in recent years. Evidence of spatial relationships … in FDI decisions have been provided for goods manufacturing by utilizing physical distance-based measures of trade costs …. This paper investigates spatial interactions for services FDI using several distance measures, including physical distance …
Persistent link: https://www.econbiz.de/10009731741
Relying on a large foreign direct investment (FDI) transaction level dataset, unique both in terms of disaggregation … likely to respond differently to policies intended to attract FDI. …
Persistent link: https://www.econbiz.de/10010479021
This paper uses affiliate level data from Swedish multinationals to examine the impact of tax treaties on both overall affiliate sales and the composition of those sales. In line with previous results, we find little evidence for an effect of treaties on the level of total sales. We do, however,...
Persistent link: https://www.econbiz.de/10003969188
This paper derives welfare equivalence of double taxation rules in a tax competition model with discriminatory home taxes and the ability to finance subsidiary operations with host country capital. For a more general model, we provide sufficient conditions on the number of host sectors and...
Persistent link: https://www.econbiz.de/10014075383
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 …
Persistent link: https://www.econbiz.de/10014075385
Tax incentives offered to attract firms engaged in foreign direct investment are often tied to performance requirements such as domestic content restrictions. The tax competition literature has repeatedly shown that competition between municipalities for mobile firms tends to drive taxes to low...
Persistent link: https://www.econbiz.de/10014075829
direct investment (FDI). Of particular interest is the fact that the tax rates used under these treaties are gradually … a two-country setting with two-way capital flows. In particular, only part of FDI is immediately reversible. As the … reductions generate an increase in bilateral FDI. As countries increase the stock of capital in one another, further reductions …
Persistent link: https://www.econbiz.de/10014075837