This study aims to explain the variation in empirical estimates in the literature on the elasticity of foreign direct investment with respect to company tax levels. To that end, we extend the meta analysis of De Mooij and Ederveen (2003) by considering an alternative classification of the...

The paper by Sjef Ederveen and Ruud de Mooij surveys the empirical studies on the effect of taxation on foreign direct investment. After having presented a review of the existing literature on the impact of taxation on the investment of multinational enterprises, the paper summarises the main...

The research revolves around the topic of offshore destinations and role of tax in the decision where to locate TNCs’ investments or relocate employees. This paper exploits rich country-by-country reporting (CbCR) data that banking institutions operating in the EU with annual turnover over 750...