The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and …-country/cross-sector approach allows us comparing the incentives provided by the tax systems and gauging the effects of tax changes taking … explicitly into account the possible substitution between factors as well as their tax incidence. Our results suggest that the …

We estimate the responses of gross labor earnings with respect to marginal and average net-of-tax rates in France over … the period 2003-2006. We exploit a series of reforms to the income-tax and the payroll-tax schedules that affect … marginal net-of-income-tax rate is around 0.2, while we find no response to the marginal net-of-payroll-tax rate. The …

This paper uses affiliate level data from Swedish multinationals to examine the impact of tax treaties on both overall … treaties on the level of total sales. We do, however, find that a tax treaty increases the probability of investment by a firm … intermediate inputs from the parent. This is consistent with treaties increasing the effective host tax. This suggests that tax …

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 …

than log-linear models to specify "normal" FDI and obtain estimates of unexhausted FDI potentials. I use panel data on …

The study examines the impact of Austrian outward foreign direct investments (FDI) on home based parent company … the home market effects of Austrian outward FDI, which included data on foreign direct investors only leading to biased …