The purpose of this paper is twofold. On the one hand it aims at extending King-Fullerton methodology to a larger scope of liabilities and primarily, in the empirical section of the paper, to statutory charges associated to labour costs, basically employers' contributions to social security....

This paper aims at verifying the impact of fiscal variables in the multinational firms' localisation choices within the European Union Member States. In particular, the sensitivity of bilateral foreign direct investments towards EU member countries to the receiving country's fiscal...