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profits. While it is assumed that FDI in real activity is deterred by high effective taxes, investment undertaken for purpose …, the analysis provides evidence that FDI in real activity (production) is correlated with effective tax rates while FDI …
Persistent link: https://www.econbiz.de/10001904582
Using a unique dataset on worldwide multinational corporations with precise location of headquarters and affiliates, I present evidence of a trade-off between distance to the headquarters and the knowledge intensity of the foreign subsidiary's economic activity, emerging from dynamics related to...
Persistent link: https://www.econbiz.de/10011864328
Using a unique dataset on worldwide multinational corporations with precise location of headquarters and affiliates, I present evidence of a trade-off between distance to the headquarters and the knowledge intensity of the foreign subsidiary's economic activity, emerging from dynamics related to...
Persistent link: https://www.econbiz.de/10011891832
This paper analyzes the association between tax complexity and foreign direct investments (FDI) based on the newly … complexity for FDI and thereby enhance prior literature, which has primarily focused on the costs of tax complexity …
Persistent link: https://www.econbiz.de/10012216188
This paper analyzes the association between tax complexity and foreign direct investments (FDI) based on the newly … complexity for FDI and thereby enhance prior literature, which has primarily focused on the costs of tax complexity. …
Persistent link: https://www.econbiz.de/10012151146
Persistent link: https://www.econbiz.de/10001350641
The rapid rise in global fragmentation — foreign investment, global supply chains, and ‘production sharing — is fundamentally reshaping the multilateral trading system. This paper uses a simple economic modeling framework to understand how the global fragmentation phenomenon may reshape...
Persistent link: https://www.econbiz.de/10012882807
It is often claimed that investment treaties will dissuade host countries from phasing out foreignowned CO2-intensive production. This paper uses a very simple economic framework to examine how such a problem might be alleviated through treaty reform, including increased carve-outs from...
Persistent link: https://www.econbiz.de/10013490616
This paper studies whether tax policies in developed nations affect developing economies through cross-border investments by multinational firms. We study firm investment responses to a major U.K. tax reform that drastically reduced the income tax burden for U.K.-based firms. Our identification...
Persistent link: https://www.econbiz.de/10014238897
various host country characteristics on foreign direct investments (FDI). Special attention has been given to institutions … Comparative Analysis (fsQCA) to investigate the interrelated effect of formal and informal institutions on FDI inflows. In our … empirical methodology, we use data on FDI and formal and informal institutions from 57 countries. The results support the …
Persistent link: https://www.econbiz.de/10014433803