This paper analyzes whether taxation has an influence on the location decisions of multinational enterprises. As a tax measure, we employ a novel measure of tax attractiveness, the Tax Attractiveness Index. This index covers 18 different tax factors, such as the taxation of dividends and capital...

This paper analyzes the impact of taxation on the location of patents within multinational groups. Based on groups with parents from 36 countries globally and their patent holdings in 36 European countries, we provide insight into the determinants of three subsequent decisions: (1) the decision...

With increasing globalization, countries are competing for companies and investment. Because income tax law has not been globally harmonized so far, international companies view a country's tax conditions as an important location factor. Corporate location decisions and, therefore, a country's...

This paper analyzes the impact of countries' tax attractiveness on the allocation of risk within multinational groups. Our dataset contains subsidiaries located in 32 European countries and owned by parents from 90 different countries globally. We show that tax symmetry positively influences the...

This paper analyzes the impact of countries' tax attractiveness on the allocation of risk within multinational groups. Our dataset contains subsidiaries located in 32 European countries and owned by parents from 90 different countries globally. We show that tax symmetry positively influences the...