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Petkova, Kunka; Stasio, Andrzej; Zagler, Martin - 2018

This paper investigates the eﬀects of double tax treaties (DTTs) on foreign direct investment (FDI) after controlling for their relevance in the presence of treaty shopping. DTTs cannot be considered a bilateral issue, but must be viewed as a network, since FDI can ﬂow from home to host...

Persistent link: https://www.econbiz.de/10011799275

Chapter 28 International taxation

Gordon, Roger H.; Hines, James R. - In: Handbook of public economics : volume 4, (pp. 1935-1995). 2002

paper evaluates research findings on international taxation, drawing attention to connections and inconsistencies between …

Persistent link: https://www.econbiz.de/10014024861

The impact of the global tax reforms on Ireland’s attractiveness to foreign direct investment and the wider economy

Siedschlag, Iulia; Durán, Juan David; McLoughlin, Robert; … - 2023

This paper explores the possible effects of the global tax reforms on Ireland's attractiveness to foreign direct investment (FDI) and FDI-related employment. We use data on new greenfield FDI in Ireland and other EU countries over 2011-2020 and estimate a range of possible outcomes on Ireland's...

Persistent link: https://www.econbiz.de/10014371849

Labour market power and the dynamic gains to openness reforms

Jha, Priyaranjan; Rodríguez López, Antonio; Spencer, … - 2023

We develop a dynamic general equilibrium framework with firm heterogeneity and monopsonistic labour markets, for quantification of the impact of trade and FDI liberalisation episodes. Firms make standard extensive margin investment choices into exporting and multinational statuses. The labour...

Persistent link: https://www.econbiz.de/10013503390

Subsidy competition and the role of firm ownership

Mittermaier, Ferdinand - 2007

This paper addresses the role that foreign vs. domestic ownership of companies plays for governments in asymmetric countries' competition for a multinational's subsidiary. I argue that equilibrium subsidies as well as a foreign investor's location decision in policy competition between these...

Persistent link: https://www.econbiz.de/10010294678

Tax Enforcement and Tax Havens under Formula Apportionment

Becker, Johannes; Fuest, Clemens - 2007

In this paper, we consider optimal tax enforcement policy in the presence of profit shifting towards tax havens. We show that, under separate accounting, tax enforcement levels may be too high due to negative fiscal externalities. In contrast, under formula apportionment, tax enforcement is...

Persistent link: https://www.econbiz.de/10010297022

FDI and Taxation: A Meta-Study

Feld, Lars P.; Heckemeyer, Jost Henrich - 2008

resorted to empirical analysis in order to gain insights on the elasticity of FDI with respect to company taxation. As a result …, the empirical literature on taxation and international capital flows has grown to a similar abundance during the last 25 … empirical evidence. In this paper we extend former meta-analyses on FDI and taxation in three ways. First, we add the most …

Persistent link: https://www.econbiz.de/10010298710

Has U.S. Investment Abroad Become More Sensitive to Tax Rates?

Altshuler, Rosanne; Newlon, T. Scott; Grubert, Harry - 2002

We use data from the U.S. Treasury corporate tax files for 1984 and 1992 to address two related questions concerning the investment decisions of U.S. multinational corporations. First, how sensitive are investment location decisions to tax rate differences across countries? And second, have...

Persistent link: https://www.econbiz.de/10010334271

Tax Competition for Foreign Direct Investments and the Nature of the Incumbent Firm

Amerighi, Oscar; De Feo, Giuseppe - 2012

In this paper we investigate tax/subsidy competition for FDI between countries of different size when a domestic firm is the incumbent in the largest market. We investigate how the nature (public or private) of the incumbent firm affects policy competition between the two governments seeking to...

Persistent link: https://www.econbiz.de/10010335291

Regulatory Chill and the Effect of Investor State Dispute Settlements

Janeba, Eckhard - 2016

Legal conflicts between multinational firms and host governments are often decided by international arbitration panels - as opposed to courts in the host country - due to provisions in international investment agreements known as Investor State Dispute Settlements (ISDS). Critics fear that ISDS...

Persistent link: https://www.econbiz.de/10011584887