foreign investments in a high-tax country is positively affected by lower foreign taxation of shifted profits. …This paper investigates whether the size of multinationals? real investments in a high-tax country is affected by … advantage, the respective size of investments should theoretically increase if profits can be shifted to a lower taxing country …

This article aims at analyzing the link between subsidiaries' capital structure and taxation in Europe. First we …

the taxation of multinational firms: (i) the spread of tax measures that provide discriminatory tax relief to … analyses, we briefly survey some of the empirical evidence on both the general development of corporate taxation in Europe and …

This paper investigates whether the size of multinationals’ real investments ina high-tax country is affected by profit … respective size of investments should theoretically increase if profitscan be shifted to a lower taxing country. An empirical … analysis, based on a panel of Germaninbound investments, confirms a positive tax response of real investments with a …

the taxation of multinational firms: (i) the spread of tax measures that provide discriminatory tax relief to … analyses, we briefly survey some of the empirical evidence on both the general development of corporate taxation in Europe and …