Showing 1 - 10 of 89,427
location for an affiliate of a multinational firm. In particular, we distinguish between the tax sensitivity of Greenfield and … M&A investments. Based on a novel firm-level dataset on German outbound FDI, we find evidence that location decisions of … M&A investments are less sensitive to differences in tax rates than location decisions of Greenfield investments …
Persistent link: https://www.econbiz.de/10010277219
large scope in terms of tax base definition also have stronger effects on the location of patents. The size of the tax …
Persistent link: https://www.econbiz.de/10011286491
large scope in terms of tax base definition also have stronger effects on the location of patents. The size of the tax …
Persistent link: https://www.econbiz.de/10011307080
large scope in terms of tax base definition also have stronger effects on the location of patents. The size of the tax …
Persistent link: https://www.econbiz.de/10012055281
large scope in terms of tax base definition also have stronger effects on the location of patents. The size of the tax …
Persistent link: https://www.econbiz.de/10011983778
resorted to empirical analysis in order to gain insights on the elasticity of FDI with respect to company taxation. As a result … empirical evidence. In this paper we extend former meta-analyses on FDI and taxation in three ways. First, we add the most …, we address some important issues in research on FDI and taxation to the clarification of which meta-analysis can make …
Persistent link: https://www.econbiz.de/10003807896
two countries competing for a mobile firm, we show that in a bidding race for FDI, it is optimal for governments to …
Persistent link: https://www.econbiz.de/10008697519
M&A. -- FDI ; corporate taxation ; location ; M&A ; Greenfield … location for an affiliate of a multinational firm. In particular, we distinguish between the tax sensitivity of Greenfield and … M&A investments. Based on a novel firm-level dataset on German outbound FDI, we find evidence that location decisions of …
Persistent link: https://www.econbiz.de/10003974552
National policymakers addressing international corporate taxation must balance a revenue objective with a need to maintain and augment national economic resources and assist the success of national firms. International collaboration after the First World War established a set of principles that...
Persistent link: https://www.econbiz.de/10012834494
resorted to empirical analysis in order to gain insights on the elasticity of FDI with respect to company taxation. As a result … empirical evidence. In this paper we extend former meta-analyses on FDI and taxation in three ways. First, we add the most …, we address some important issues in research on FDI and taxation to the clarification of which meta-analysis can make …
Persistent link: https://www.econbiz.de/10012764967